{"id":6856,"date":"2020-01-17T12:47:29","date_gmt":"2020-01-17T11:47:29","guid":{"rendered":"https:\/\/www.lbmb-notaires.com\/?p=6856"},"modified":"2020-01-17T12:52:09","modified_gmt":"2020-01-17T11:52:09","slug":"tva-appliquee-au-logement-locatif-social-et-loi-de-finances-pour-2020","status":"publish","type":"post","link":"https:\/\/www.lbmb.notaires.fr\/en\/tva-appliquee-au-logement-locatif-social-et-loi-de-finances-pour-2020\/","title":{"rendered":"TVA appliqu\u00e9e au logement locatif social et loi de finances pour 2020"},"content":{"rendered":"<p>La loi de finances pour 2020 (article 30) r\u00e9duit de 10% \u00e0 5,5% le taux de TVA applicable \u00e0 certains logements locatifs sociaux <em>(le texte pr\u00e9cisant qu\u2019il s\u2019agit des logements auquel s&#8217;applique l&#8217;aide personnalis\u00e9e au logement conform\u00e9ment aux 3\u00b0 ou 5\u00b0 de l&#8217;article L. 831-1 du code de la construction et de l&#8217;habitation<\/em>)\u00a0:<\/p>\n<ul>\n<li>Logements locatifs sociaux financ\u00e9s par un PLAI (pr\u00eat locatif aid\u00e9 d&#8217;int\u00e9gration)<\/li>\n<li>Logements locatifs sociaux financ\u00e9s par un PLUS (pr\u00eat locatif \u00e0 usage social) et relevant de la politique de renouvellement urbain<\/li>\n<li>Op\u00e9rations d\u2019acquisition-am\u00e9lioration financ\u00e9es par un PLAI ou un PLUS<\/li>\n<li>Livraison \u00e0 soi-m\u00eame des travaux d\u2019am\u00e9lioration ou de d\u00e9molition portant sur des logements conventionn\u00e9s dans un quartier QPV, sauf PLS<\/li>\n<li>Op\u00e9rations r\u00e9alis\u00e9es en structures d\u2019h\u00e9bergement temporaire ou d\u2019urgence (centres d\u2019h\u00e9bergement et de r\u00e9insertion sociale, lits halte soins sant\u00e9, lits d\u2019accueil m\u00e9dicalis\u00e9s, appartements de coordination th\u00e9rapeutique, centres d\u2019h\u00e9bergement d\u2019urgence).<\/li>\n<\/ul>\n<p>Cette baisse de taux s\u2019applique aux constructions achev\u00e9es \u00e0 compter du 1<sup>er<\/sup> d\u00e9cembre 2019.<\/p>\n<p>Les op\u00e9rations d&#8217;accession sociale \u00e0 la propri\u00e9t\u00e9 (PSLA, ANRU\/QPV, BRS, SCIAPP) demeurent soumises au taux r\u00e9duit de TVA de 5,5%.<\/p>\n<p><a href=\"https:\/\/www.lbmb-notaires.com\/wp-content\/uploads\/2020\/01\/TVA-appliqu\u00e9e-au-logement-locatif-social-et-loi-de-finances-pour-2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Lire la suite<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2020 (article 30) r\u00e9duit de 10% \u00e0 5,5% le taux de TVA applicable \u00e0 certains logements locatifs sociaux (le texte pr\u00e9cisant qu\u2019il s\u2019agit des logements auquel s&#8217;applique l&#8217;aide personnalis\u00e9e au logement conform\u00e9ment aux 3\u00b0 ou 5\u00b0 de l&#8217;article L. 831-1 du code de la construction et de l&#8217;habitation)\u00a0: Logements locatifs [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5647,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95],"tags":[],"class_list":["post-6856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lbmb"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"en","enabled_languages":["fr","en"],"languages":{"fr":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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