Taux réduit de 6% pour les logements privés de personnes handicapées
Auteur | Michel Ceulemans |
Occupation de l'auteur | Professeur, Chambre belge des comptables et experts-comptables |
Pages | 233-234 |
Page 233
Un taux réduit de 6% est prévu pour les logements privés pour personnes handicapées.
Les opérations doivent porter sur les travaux immobiliers tels que ceux visés supra pour les logements privés.
Les opérations doivent être fournies et facturées par une personne qui, au moment de la conclusion du contrat d'entreprise, est enregistrée comme entrepreneur et facturées uniquement à une société régionale de logement, une société agréée par celle-ci, une province, une société intercommunale, une commune, un centre public intercommunal d'aide sociale ou un C.P.A.S.
Les opérations doivent être effectuées à un bâtiment d'habitation qui, en tout cas après leur exécution, est spécialement adapté au logement privé d'une personne handicapée logement privé d'une personne handicapée et destiné à être donné en location par une institution ou une société visées à la 2ème condition, à un handicapé qui bénéficie - pour la partie francophone - d'une intervention du Fonds des soins médico-socio-pédagogiques pour handicapés ou du Fonds communautaire pour l'intégration sociale et économique des personnes handicapées.
Une personne handicapée ne peut dès lors pas invoquer le taux réduit de T.V.A. de 6% pour la construction ou pour l'achat d'un bâtiment d'habitation.
Page 234
La facture délivrée par le prestataire de services, et le double qu'il conserve, doivent, sur la base d'une attestation formelle et précise du client, constater l'existence des divers éléments justificatifs de l'application du taux réduit.
Sauf collusion entre les parties ou méconnaissance évidente de la présente disposition, l'attestation du client décharge la responsabilité du prestataire de services pour la détermination du taux.
Le taux réduit de 6% est également applicable aux livraisons de bâtiments et aux constitutions, cessions et rétrocessions de droits réels portant sur des bâtiments, qui ne sont pas exemptées par...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Immobilier et T.V.A.
- Pourquoi ce guide ?
- Quelques notions, références et considérations générales propres au secteur immobilier
- Table des abréviations
- Assujettissement dans le secteur immobilier
- Enregistrement des entrepreneurs
- Obligations du secteur immobilier
- Cessions d'entreprises
- Déduction de la T.V.A.
- Facturation dans le secteur immobilier
- Base imposable
- Autres prestations de services du secteur immobilier
- Construction d’immeubles
- Transformation, réparation et aménagement d’immeubles
- Démolition d’immeubles
- Vente d'immeubles
- Locations d’immeubles
- Prélèvements en matière d’immeubles
- Révisions en matière d’immeubles
- Taux 0% « cocontractant »
- Taux réduit de 6% pour les travaux aux logements privés des particuliers
- Taux réduit de 6% sur une tranche de 50.000,00 € lors de la construction d’un nouvel immeuble privé
- Taux réduit de 6% pour les démolitions et reconstructions d’immeubles
- Taux réduit de 6% pour les logements privés de personnes handicapées
- Taux réduit de 6% pour les établissements pour personnes handicapées
- Taux réduit de 6% pour les établissements psychiatriques
- Taux réduit de 6% pour les estimateurs
- Taux réduit de 6% pour le logement social public
- Taux normal de 21%
- Annexes
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