{"id":874,"date":"2022-01-19T16:45:05","date_gmt":"2022-01-19T15:45:05","guid":{"rendered":"https:\/\/guide-du-loueur-saisonnier.com\/?page_id=874"},"modified":"2022-03-24T17:00:20","modified_gmt":"2022-03-24T16:00:20","slug":"la-tva","status":"publish","type":"page","link":"https:\/\/www.guide-loueur.mediavacances.com\/index.php\/la-tva\/","title":{"rendered":"La TVA"},"content":{"rendered":"\n


La TVA n’est pas applicable \u00e0 la location de vacances entre particuliers<\/strong> avec une exception notable qui est celle des services dits para-h\u00f4teliers<\/strong>.

<\/p>\n\n\n\n

\n
Le cas g\u00e9n\u00e9ral : exemption<\/span><\/i><\/i><\/span><\/span><\/div>
\n

La location immobili\u00e8re \u00e0 usage d’habitation n’est pas soumise \u00e0 la TVA. C’est donc aussi le cas de la location meubl\u00e9e traditionnelle et de la location de vacances entre particuliers<\/strong>.

Dans cas, le propri\u00e9taire\/loueur n’a pas \u00e0 appliquer la TVA sur les loyers et \u00e0 la reverser au Tr\u00e9sor Public.<\/p><\/div><\/div>\n\n\n\n

\n

<\/i> Texte de r\u00e9f\u00e9rence <\/strong>

http:\/\/www11.minefi.gouv.fr\/boi\/boi2009\/4fepub\/textes\/4f309\/4f309.pdf<\/a><\/p>\n<\/div><\/section>\n<\/div><\/div><\/div>\n\n\n\n

Exception : les services para-h\u00f4teliers<\/span><\/i><\/i><\/span><\/span><\/div>
\n

Un loueur qui offre trois des quatre services locatifs suivants<\/strong> perd son statut de loueur en meubl\u00e9<\/strong> et entre dans le r\u00e9gime de la para-h\u00f4tellerie avec un statut-fiscal diff\u00e9rent. <\/p><\/div><\/div>\n\n\n\n

  • <\/i><\/span>

    Fourniture du petit-d\u00e9jeuner,<\/p><\/span><\/span><\/span><\/li>

  • <\/i><\/span>

    Fourniture de linge de maison,<\/p><\/span><\/span><\/span><\/li>

  • <\/i><\/span>

    Nettoyage r\u00e9gulier du logement saisonnier,<\/p><\/span><\/span><\/span><\/li>

  • <\/i><\/span>

    R\u00e9ception, m\u00eame non-personnalis\u00e9e, de la client\u00e8le touristique.<\/p><\/span><\/span><\/span><\/li><\/ul><\/div>\n<\/div><\/div><\/div>\n\n\n\n

    Non-d\u00e9duction de la TVA sur les achats <\/span><\/i><\/i><\/span><\/span><\/div>
    \n

    Les non-assuj\u00e9ttis \u00e0 la TVA ne peuvent pr\u00e9tendre \u00e0 la r\u00e9cup\u00e9ration de la TVA : achat de bien immobilier neuf avec services, frais, achat de mobilier, etc. <\/p><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/section>\n\n\n\n

    <\/p>\n\n\n\n



    <\/p>\n","protected":false},"excerpt":{"rendered":"

    La TVA n’est pas applicable \u00e0 la location de vacances entre particuliers avec une exception notable qui est celle des services dits para-h\u00f4teliers.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":""},"yoast_head":"\nLocation de vacances entre particuliers : le traitement de la TVA<\/title>\n<meta name=\"description\" content=\"GUIDE LOUEUR MEDIAVACANCES : Le traitement de la TVA dans le cas des locations de vacances - Le cas g\u00e9n\u00e9ral, l'exon\u00e9ration - Le cas particuliers des services para-h\u00f4teliers\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.guide-loueur.mediavacances.com\/index.php\/la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location de vacances entre particuliers : le traitement de la TVA\" \/>\n<meta property=\"og:description\" content=\"GUIDE LOUEUR MEDIAVACANCES : Le traitement de la TVA dans le cas des locations de vacances - 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