Transformation, réparation et aménagement d’immeubles
Auteur | Michel Ceulemans |
Occupation de l'auteur | Professeur, Chambre belge des comptables et experts-comptables |
Pages | 103-106 |
Page 103
Les travaux de transformation, d’amélioration, de réparation, d’agrandissement et d’aménagements s’inscrivent dans la liste des travaux immobiliers et suivent les règles habituelles en matière de lieu d’exécution, de facturation, de report de perception, de base imposable et de taux.
Ils n'appellent pas de commentaires particuliers hormis les situations particulières suivantes :
Un particulier qui apporte des transformations à sa maison par son propre travail paie la T.V.A. lors de l'achat des matériaux; doit-il également payer la T.V.A. sur son travail personnel ?
Non. Le propriétaire qui exécute lui-même de tels travaux n'est pas tenu d'acquitter de la T.V.A. sur sa main d’œuvre.
Mais ne sont pas considérés comme des travaux d'amélioration mais comme des travaux relatifs à une nouvelle construction:
- la transformation radicale d'un bâtiment existant, de manière telle que la structure et la destination de l'ancien bâtiment sont modifiées;
Exemple
Une grange transformée en maison d’habitation.
- l'adjonction à un bâtiment existant d'annexes, attenantes ou non, qui ont leur propre utilité;
- la construction d'un nouvel étage sur un bâtiment existant.
Dans ces trois cas de transformation d'un bâtiment existant, le propriétaire n’a pas à acquitter de T.V.A. sur ses propres travaux mais il est tenu de remettre dans les 3 mois de la date de la signification du nouveau revenu cadastral, à l'office de contrôle T.V.A., dans le ressort duquel l'immeuble est situé, une déclaration en vue de vérifierPage 104 l'exactitude de la base imposable à la T.V.A. qui ne peut être inférieure à la valeur normale (voir p. 94).
Le propriétaire du bâtiment doit cependant prouver par tous moyens de droit qu’il a lui-même effectué des travaux immobiliers au moyen de matériaux qu'il a achetés. La valeur des travaux effectués et des matériaux mis en œuvre au cours de ces travaux sera alors déduite de la valeur normale de la construction97.
Lorsque le propriétaire d'un bâtiment ancien autorise un entrepreneur à transformer aux frais de ce dernier, un bâtiment en un immeuble à appartements en y...
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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