{"id":33953,"date":"2024-07-12T15:24:51","date_gmt":"2024-07-12T13:24:51","guid":{"rendered":"https:\/\/sonergia.fr\/nous-decouvrir\/?p=33953"},"modified":"2024-12-12T16:24:45","modified_gmt":"2024-12-12T15:24:45","slug":"livraison-de-logements-intermediaires-nouvelle-opportunite-de-profiter-dune-tva-reduite-a-10-relative-a-la-performance-energetique","status":"publish","type":"post","link":"https:\/\/sonergia.fr\/nous-decouvrir\/efficacite-energetique\/livraison-de-logements-intermediaires-nouvelle-opportunite-de-profiter-dune-tva-reduite-a-10-relative-a-la-performance-energetique\/","title":{"rendered":"{Eclairage Sonergia] Livraison de logements interm\u00e9diaires : nouvelle opportunit\u00e9 de profiter d\u2019une TVA r\u00e9duite \u00e0 10% relative \u00e0 la performance \u00e9nerg\u00e9tique !"},"content":{"rendered":"<p><em>Au regard de <\/em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048826219\"><em>l\u2019article 279-0 bis A<\/em><\/a><em> du Code g\u00e9n\u00e9ral des imp\u00f4ts, les livraisons de logements b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit de TVA \u00e0 10% sous certaines conditions relatives \u00e0 l\u2019usage, aux ressources des m\u00e9nages, aux conditions de locations du logement et au type d\u2019op\u00e9ration dont r\u00e9sulte le logement. C\u2019est cette cinqui\u00e8me et derni\u00e8re condition que <\/em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049925761\"><em>l\u2019arr\u00eat\u00e9<\/em><\/a><em> du 5 juillet 2024 vient compl\u00e9ter, ajoutant l\u2019am\u00e9lioration de la performance \u00e9nerg\u00e9tique lors d\u2019une op\u00e9ration d\u2019acquisition-am\u00e9lioration.\u00a0 <\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Zoom sur les conditions d\u2019am\u00e9lioration de la performance \u00e9nerg\u00e9tique <\/strong><\/p>\n<p>Elles concernent les propri\u00e9taires et les gestionnaires de logements interm\u00e9diaires<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>, c\u2019est-\u00e0-dire les logements qui permettent \u00e0 des personnes aux revenus modestes non \u00e9ligibles aux logements sociaux de b\u00e9n\u00e9ficier d\u2019un logement \u00e0 un loyer abordable.<\/p>\n<p>Les conditions d\u2019am\u00e9lioration de la performance \u00e9nerg\u00e9tique sont les suivantes\u00a0:<\/p>\n<ul>\n<li>Un <strong>audit \u00e9nerg\u00e9tique<\/strong> doit \u00eatre r\u00e9alis\u00e9 en amont des travaux de r\u00e9novation \u00e9nerg\u00e9tique\u00a0;<\/li>\n<li>Les travaux de r\u00e9novation \u00e9nerg\u00e9tique doivent avoir permis un <strong>gain d\u2019au moins 2 classes<\/strong> du diagnostic de performance \u00e9nerg\u00e9tique (DPE)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Saviez-vous qu\u2019il est aussi possible de b\u00e9n\u00e9ficier de TVA \u00e0 taux r\u00e9duit dans le cadre de travaux de r\u00e9novation \u00e9nerg\u00e9tique\u00a0? <\/strong><\/p>\n<p>Cette disposition est pr\u00e9vue \u00e0 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046869299\">l\u2019article 278-0 bis A<\/a> du Code g\u00e9n\u00e9ral des imp\u00f4ts et pr\u00e9voit un taux de TVA de 5,5% lors de la r\u00e9alisation de travaux de r\u00e9novation \u00e9nerg\u00e9tique dans des r\u00e9sidences principales ou secondaires, lou\u00e9es ou occup\u00e9es par le propri\u00e9taire. Il peut s\u2019agir de travaux r\u00e9alis\u00e9s sur les parties communes d\u2019un immeuble d\u2019habitation, cela concerne ainsi \u00e9galement les syndics et gestionnaires de copropri\u00e9t\u00e9s.<\/p>\n<p>Plusieurs conditions doivent \u00eatre r\u00e9unies\u00a0:<\/p>\n<ul>\n<li>Logement construit depuis plus de <strong>deux ans <\/strong>;<\/li>\n<li>Travaux r\u00e9alis\u00e9s par un <strong>professionnel certifi\u00e9 Reconnu Garant de l\u2019Environnement<\/strong> (RGE)\u00a0;<\/li>\n<li>Utilisation de <strong>mat\u00e9riaux<\/strong> r\u00e9pondant \u00e0 des performances \u00e9nerg\u00e9tiques minimales.<\/li>\n<\/ul>\n<p>Les types de travaux \u00e9ligibles sont les suivants :<\/p>\n<ul>\n<li>Isolation thermique du logement (combles, toitures, sols, murs\u2026)<\/li>\n<li>Remplacement d\u2019un syst\u00e8me de chauffage obsol\u00e8te par un dispositif performant (pompe \u00e0 chaleur, chaudi\u00e8re biomasse, radiateurs \u00e9lectriques \u00e9conomiques, etc\u2026<\/li>\n<li>R\u00e9gulation d\u2019un syst\u00e8me de chauffage (installation d\u2019un thermostat programmable)<\/li>\n<li>Ventilation<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>En Guadeloupe, Martinique et \u00e0 la R\u00e9union, le taux r\u00e9duit de TVA est de 2,1%.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Good news\u00a0!<\/strong> La TVA \u00e0 taux r\u00e9duit peut-\u00eatre cumul\u00e9e avec d\u2019autres aides \u00e0 la r\u00e9novation \u00e9nerg\u00e9tique dont les certificats d\u2019\u00e9conomies d\u2019\u00e9nergie (CEE) et MaPrimeR\u00e9nov\u2019 (MPR).<\/p>\n<p>Pour en savoir plus, consulter toutes nos offres d\u2019accompagnement et de financement\u00a0!<\/p>\n<p><a href=\"https:\/\/sonergia.fr\/\">https:\/\/sonergia.fr\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<div><iframe loading=\"lazy\" class=\"embed-pdf-viewer\" src=\"https:\/\/sonergia.fr\/nous-decouvrir\/wp-content\/uploads\/sites\/4\/2024\/07\/Modele-decryptage-sonergia-1.pdf\" height=\"750\" width=\"100%\" title=\"Mod\u00e8le D\u00e9cryptage Sonergia (1)\"><\/iframe><\/p>\n<p><a href=\"https:\/\/sonergia.fr\/nous-decouvrir\/wp-content\/uploads\/sites\/4\/2024\/07\/Modele-decryptage-sonergia-1.pdf\" title=\"Mod\u00e8le D\u00e9cryptage Sonergia (1)\">Mod\u00e8le D\u00e9cryptage Sonergia (1)<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au regard de l\u2019article 279-0 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts, les livraisons de logements b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit de TVA \u00e0 10% sous certaines conditions relatives \u00e0 l\u2019usage, aux ressources des m\u00e9nages, aux conditions de locations du logement et au type d\u2019op\u00e9ration dont r\u00e9sulte le logement. C\u2019est cette cinqui\u00e8me et derni\u00e8re condition que l\u2019arr\u00eat\u00e9 du 5 juillet 2024 vient compl\u00e9ter, ajoutant l\u2019am\u00e9lioration de la performance \u00e9nerg\u00e9tique lors d\u2019une op\u00e9ration d\u2019acquisition-am\u00e9lioration.\u00a0<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-33953","post","type-post","status-publish","format-standard","hentry","category-efficacite-energetique"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v24.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Performance \u00e9nerg\u00e9tique : profitez d&#039;une TVA \u00e0 taux r\u00e9duit !<\/title>\n<meta name=\"description\" content=\"Nouvelle opportunit\u00e9 de profiter d&#039;une TVA r\u00e9duite \u00e010% lors de la livraison de logements interm\u00e9diaires. 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