{"id":8903,"date":"2026-01-14T01:46:32","date_gmt":"2026-01-14T00:46:32","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8903"},"modified":"2026-02-16T18:39:57","modified_gmt":"2026-02-16T17:39:57","slug":"bakertilly-seminaire-04-03-2026-la-tva-immobiliere","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-04-03-2026-la-tva-immobiliere\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 04\/03\/2026 &#8211; La TVA immobili\u00e8re"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1769697674940{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb8904&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1768351347274{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1724686885617{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #C9EC51 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1769700566884{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\" style=\"font-size: 40px;\"><strong class=\"CarnacBold\">La TVA immobili\u00e8re<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8908&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1768352179230{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1736545623613{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Delphine<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">L\u00e9v\u00eaque Deichtmann<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690109869{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690586343{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8024&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1746453629071{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690480341{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1746453661812{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenant<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Brice<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Klich<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688625105{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1768351817871{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Ce s\u00e9minaire a pour objectif de comprendre l\u2019impact de la TVA sur les op\u00e9rations immobili\u00e8res et de tenir compte de la TVA non d\u00e9ductible lors du calcul de la marge.<\/p>\n<p>Il a aussi pour objectif de pr\u00e9senter les conditions d\u2019application du r\u00e9gime relatif au taux de TVA super-r\u00e9duit de 3%, r\u00e9serv\u00e9 aux immeubles r\u00e9sidentiels ainsi que de l\u2019option TVA en mati\u00e8re d\u2019immobilier commercial.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Programme<\/strong><\/p>\n<ul>\n<li>Le principe de l\u2019exon\u00e9ration des op\u00e9rations immobili\u00e8res<\/li>\n<li>Droit \u00e0 d\u00e9duction de la TVA pour l\u2019immobilier r\u00e9sidentiel pour le promoteur en fonction du degr\u00e9 d\u2019ach\u00e8vement de l\u2019immeuble lors de la vente :\n<ul>\n<li>vente sur plan \/ VEFA,<\/li>\n<li>immeuble partiellement achev\u00e9,<\/li>\n<li>immeuble totalement achev\u00e9,<br \/>\nQuid de la d\u00e9duction de la TVA si l\u2019immeuble est lou\u00e9 et non vendu ?<\/li>\n<\/ul>\n<\/li>\n<li>Condition d\u2019application du taux de TVA super r\u00e9duit de 3 % aux immeubles r\u00e9sidentiels :\n<ul>\n<li>D\u00e9finition de la notion de cr\u00e9ation d\u2019immeuble, plus large que la notion de construction,<\/li>\n<li>Impact en cas de r\u00e9novation de l\u2019immeuble,<\/li>\n<li>Liste des travaux \u00e9ligibles,<\/li>\n<li>Proc\u00e9dure d\u2019application du taux de 3% (directe ou via demande de remboursement)<\/li>\n<\/ul>\n<\/li>\n<li>Droit \u00e0 d\u00e9duction de la TVA pour l\u2019immobilier commercial et professionnel :\n<ul>\n<li>Les conditions de l\u2019option TVA en cas de location et ses avantages,<\/li>\n<li>Les conditions de l\u2019option TVA en cas de vente et ses avantages \/ inconv\u00e9nients (droits d\u2019enregistrement suppl\u00e9mentaires versus TVA d\u00e9duite \u00e0 r\u00e9gulariser)<\/li>\n<li>Impact du prorata de d\u00e9duction de l\u2019acheteur \/ du locataire sur le m\u00e9canisme de l\u2019option TVA :\n<ul>\n<li>plus de 50% de prorata de d\u00e9duction ;<\/li>\n<li>50% ou moins de prorata de d\u00e9duction.<\/li>\n<\/ul>\n<\/li>\n<li>Le m\u00e9canisme de la r\u00e9gularisation d\u00e9cennale :\n<ul>\n<li>r\u00e9gularisation TVA en faveur ou en d\u00e9faveur ;<\/li>\n<li>impact en cas de pluralit\u00e9 de locataires pour un immeuble entier.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Prorata de TVA sur les frais g\u00e9n\u00e9raux<\/li>\n<li>Formalisme concernant l\u2019option pour l\u2019application de la TVA :\n<ul>\n<li>Formalisme en cas de location<\/li>\n<li>Formalisme en cas de vente<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688650129{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7240&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724689554522{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1768351559244{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1736166749401{padding-top: 40px !important;padding-right: 15px !important;padding-left: 15px !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_single_image image=\u00a0\u00bb7239&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724689549360{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1769698020578{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Mercredi, 4 mars 2026<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac HTVA<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1768352955438{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Accueil et petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724689393168{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb gap=\u00a0\u00bb35&Prime; css=\u00a0\u00bb.vc_custom_1724689455639{padding-top: 0px !important;padding-bottom: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689656293{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbInscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#C9EC51&Prime; 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