Accueil > Actualité > Revue de presse > Le taux réduit de TVA ne s'applique qu'à certains travaux dans les logements. Lesquels ? Mode d'empl

Le taux réduit de TVA ne s'applique qu'à certains travaux dans les logements. Lesquels ? Mode d'empl

26-03-2006

5,5% au lieu de 19,6% : pour qui ? Pour quoi ? Prolongée jusqu'en décembre 2010, la TVA à 5,5% sur "les travaux d'amélioration, de transformation, d'aménagement et d'entretien portant sur les locaux à usage d'habitation achevés depuis plus de deux ans et sur certains éléments d'équipement" a plongé dans l'embarras l'an dernier de nombreux particuliers et artisans, incapables de déterminer son champ exact d'application. Ces derniers mois toutefois, députés, gouvernement et professionnels du secteur ont tenté de surmonter ce déficit d'information, multipliant les brochures et déclarations.

"Et les activités d'ébénisterie ?"
La semaine dernière, le gouvernement a levé différentes interrogations, exprimées par plusieurs députés. Ainsi, celle de l'élue mosellane Marie-Jo Zimmerman, qui attirait
l'attention de Bercy "sur le fait que les travaux de menuiserie dans les immeubles sont assujettis à la TVA à taux réduit. Par contre, les travaux d'ébénisterie sont au taux normal de 19,6%". Réponse ministérielle : "le taux réduit de TVA s'applique notamment aux travaux de menuiserie et d'ébénisterie portant sur des équipements incorporés au bâti et adaptés à la configuration des locaux, c'est-à-dire destinés à demeurer durablement à leur emplacement initial sans pouvoir être démontés et récupérés pour être réinstallés ailleurs en l'état."

Autres précisions apportées : "les travaux d'aménagement portant sur des combles bénéficient du taux réduit lorsque ces combles constituent un volume isolé par le plafond du niveau inférieur ou par un cloisonnement" ; ou encore "la fourniture et la pose d'équipements de cuisine ou de salle de bains peuvent bénéficier du taux réduit de la TVA s'ils s'encastrent ou s'incorporent au bâti et s'ils ne restent pas à l'état d'éléments dont le désassemblage serait possible sans détériorer le bâti ou le meuble".

2x58 pages pour comprendre
En décembre dernier, le Bulletin officiel des impôts publiait une instruction administrative de 58 pages et 214 articles, où l'on apprenait avec délice que la destruction de nids de guêpes, le "dépigeonnage de façade" ou le remplacement de "cartouches de préfiltration pour osmoseur" étaient soumises à la TVA réduite, tandis que les travaux de désinfection de poubelles ou le nettoyage de moquette devaient subir une taxe normale... Plus facile d'accès est le guide pratique que s'apprête à diffuser la Confédération de l'Artisanat et des Petites Entreprises du Bâtiment (CAPEB). En 58 pages également, elle fait le tour de la question, de manière pratique et précise. A retrouver sur son site Capeb.fr et à éplucher avant tous travaux...




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