La nouvelle logique de la tva immobilière par benoit morel notaire

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Benoît MOREL

Économie & finance

TVA
Nouvelle logique

Vente d'un Terrain à bâtir TVA Droits d'enregistrement

Taux normal
Par un particulier Pas de TVA ou
Engagement de revendre
ou
Par un assujetti ayant Engagement de
TVA sur marge
acquis d'un particulier construire
Taux réduit
ou
Par un assujetti ayant
Engagement de revendre
acquis en TVA avec droit TVA sur prix total
ou
à déduction
Engagement de
construire

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La nouvelle logique de la tva immobilière par benoit morel notaire

1. TVA Nouvelle logique Vente d'un Terrain à bâtir TVA Droits d'enregistrement Taux normal Par un particulier Pas de TVA ou Engagement de revendre ou Par un assujetti ayant Engagement de TVA sur marge acquis d'un particulier construire Taux réduit ou Par un assujetti ayant Engagement de revendre acquis en TVA avec droit TVA sur prix total ou à déduction Engagement de construire