TVA à 12% pour les habitations: un taux réduit plus intéressant qu'il n' y paraît
Depuis le 1er janvier dernier, et pendant deux ans, la TVA sur la construction d'habitations pourra être soumise à un taux de TVA réduit (12 % au lieu de 21 %) et ce jusqu'à un montant de 2.000.000 FB, soit une économie pour le client de 180.000 FB au mieux. Mais une application habile de la règle permettra au Maître de l'ouvrage de bénéficier, lui aussi, de ce taux réduit d'une manière plus intéressante.
Le bénéfice du taux de 12% implique en effet la réunion de plusieurs conditions qui peuvent être interprétées de façon large. La superficie de la maison ou de l'appartement concerné ne peut respectivement dépasser 190 m2 et 100 m2. L'administration de la TVA a défini des règles très précises pour déterminer si ces plafonds étaient atteints. Nous ne les énumérerons pas toutes ici. Mais signalons, par exemple, que les caves, les garages intérieurs ou extérieurs, les placards de rangement, les petits ateliers et les greniers d'une hauteur de deux mètres ou moins, ne doivent pas être comptabilisés.
Le taux réduit ne s'applique qu'aux travaux de construction d'une habitation Qui dit "contruction", ne dit cependant pas uniquement le gros-oeuvre mais aussi le chauffage central, les sanitaires, l'électricité, le plafonnage, le système d'alarme, etc.
D'autre part, le taux réduit ne peut s'appliquer que pour la construction d'habitations privées "fixes", c'est-à-dire la résidence normale. Cela dit, une résidence secondaire peut être "fixe" aussi et l'on voit mal pourquoi la construction d'une habitation secondaire ne pourrait dès lors pas bénéficier du taux réduit.
Remarque importante: le plafond de deux millions vaut par habitation et non par maître de...
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