{"id":366,"date":"2011-09-10T00:00:00","date_gmt":"2011-09-10T00:00:00","guid":{"rendered":"https:\/\/olivierwolf.fr\/?p=366"},"modified":"2025-09-10T08:56:32","modified_gmt":"2025-09-10T08:56:32","slug":"tva-et-droits-de-mutations-nouvelles-regles-applicables-aux-operations-immobilieres","status":"publish","type":"post","link":"https:\/\/olivierwolf.fr\/index.php\/2011\/09\/10\/tva-et-droits-de-mutations-nouvelles-regles-applicables-aux-operations-immobilieres\/","title":{"rendered":"TVA et droits de mutations : nouvelles r\u00e8gles applicables aux op\u00e9rations immobili\u00e8res"},"content":{"rendered":"\n<p>Cette fiche technique rappelle que l\u2019imposition des transactions portant sur les immeubles est marqu\u00e9e depuis un demi-si\u00e8cle par<br>le t\u00e9lescopage entre deux syst\u00e8mes, les droits d\u2019enregistrement  et la taxe sur la valeur ajout\u00e9e immobili\u00e8re. \u00c0 l\u2019occasion d&rsquo;une mise en conformit\u00e9 avec le droit communautaire, il a \u00e9t\u00e9 proc\u00e9d\u00e9 \u00e0 une r\u00e9\u00e9criture du code g\u00e9n\u00e9ral des imp\u00f4ts pour en am\u00e9liorer la lisibilit\u00e9 et simplifier l\u2019ensemble du dispositif. Les collectivit\u00e9s territoriales sont largement concern\u00e9es par ces nouvelles r\u00e8gles qu\u2019elles doivent ma\u00eetriser afin de s\u00e9curiser et d\u2019optimiser leurs sch\u00e9mas juridiques et financiers.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/09\/TVA-et-droits-de-mutation-nouvelles-regles-applicables-aux-operations-immobilieres.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Contenu embarqu\u00e9 TVA et droits de mutation nouvelles r\u00e8gles applicables aux op\u00e9rations immobili\u00e8res.\"><\/object><a id=\"wp-block-file--media-da943d37-95f5-4194-b1d6-8ee7782e5c8e\" href=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/09\/TVA-et-droits-de-mutation-nouvelles-regles-applicables-aux-operations-immobilieres.pdf\">TVA et droits de mutation nouvelles r\u00e8gles applicables aux op\u00e9rations immobili\u00e8res<\/a><a href=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/09\/TVA-et-droits-de-mutation-nouvelles-regles-applicables-aux-operations-immobilieres.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-da943d37-95f5-4194-b1d6-8ee7782e5c8e\">T\u00e9l\u00e9charger<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cette fiche technique rappelle que l\u2019imposition des transactions portant sur les immeubles est marqu\u00e9e depuis un demi-si\u00e8cle parle t\u00e9lescopage entre deux syst\u00e8mes, les droits d\u2019enregistrement et la taxe sur la valeur ajout\u00e9e immobili\u00e8re. \u00c0 l\u2019occasion d&rsquo;une mise en conformit\u00e9 avec le droit communautaire, il a \u00e9t\u00e9 proc\u00e9d\u00e9 \u00e0 une r\u00e9\u00e9criture du code g\u00e9n\u00e9ral des imp\u00f4ts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[8],"class_list":["post-366","post","type-post","status-publish","format-standard","hentry","category-fiscalite-nationale","tag-lettre-du-financier-territorial"],"_links":{"self":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/366","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/comments?post=366"}],"version-history":[{"count":1,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/366\/revisions"}],"predecessor-version":[{"id":368,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/366\/revisions\/368"}],"wp:attachment":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/media?parent=366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/categories?post=366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/tags?post=366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}