VAT Construction-sale
What is VAT on construction and sale?
Who is affected by VAT on construction and sale?
Can VAT on construction and sale be optimized?
Tax lawyer expert in VAT on construction and sale
What is VAT on construction-sale?
VAT on construction and sale is the value-added tax applicable to real estate construction operations for subsequent resale. The VAT rate applicable to this type of real estate transaction is normally the standard rate. However, it can vary depending on various parameters: type of transaction, buyer profiles…
Who is affected by VAT on construction-sale?
VAT on construction and sale primarily concerns companies in the real estate sector, such as developers or property dealers. However, in certain cases, individuals may also be affected by VAT on construction and sale depending on the operations they have carried out. It is important to be vigilant about the taxation applicable to these real estate transactions to avoid the risk of requalification by the tax authorities.
Peut-on optimiser la TVA sur construction-vente ?
Comme toute imposition, la TVA sur construction-vente mérite une attention particulière afin de ne pas devenir une charge injustifiée pour le contribuable. Ainsi, il convient, lors de la réalisation d’une opération de construction immobilière en vue de sa revente d’anticiper sur les conséquences fiscales en matière de TVA immobilière afin d’effectuer les bons choix fiscaux.
Tax lawyer expert in VAT on construction-sale
The tax lawyers at LEXPERTAX assist both businesses and individuals regarding VAT on construction and sale. We provide advice on the best strategies for real estate VAT to optimize the taxation of your transactions.
VAT Real estate promotion
The activity of real estate development involves producing real estate properties for sale. Real estate development primarily consists of the construction and sale of real estate properties. Additionally, the activity of construction and sale of real estate properties is subject to the rules governing the value-added tax: real estate VAT…
VAT Goods dealer
The activity of a real estate dealer involves purchasing real estate properties, either in one’s own name or through a company, and reselling them for a profit.
In order to improve profit margins, real estate dealers may employ various strategies, such as purchasing a building followed by dividing it into lots and selling them separately, or renovating real estate properties to enhance their value before selling…
VAT Construction-sale
The VAT on construction-sale is the value-added tax applicable to the construction of real estate properties for resale. The VAT rate applicable to this type of real estate transaction is normally the standard rate. However, it can vary depending on various parameters, such as the type of transaction and the profiles of the buyers…
VAT on business, professional and commercial real estate
Real estate held professionally by a company, whether it’s a civil or commercial activity, may be subject to real estate VAT.
Whether it’s a professional real estate purchase or the sale of professional real estate, intended for the company’s use or for rent, the company must pay particular attention to the application of the VAT regime.
Thus, some real estate transactions may fall within the scope of VAT, while others may be outside the scope or exempt from VAT, with sometimes possible option mechanisms.
Real estate VAT and complex transactions
Certain real estate transactions carried out by professionals, such as the restoration of historical monuments or classified buildings, may be subject to a complex tax regime at the time of resale due to a tangle of various tax regimes that may apply. The real estate VAT applicable to this type of real estate transaction may then appear complex to determine. The fiscal complexity inherent in certain real estate transactions may arise from the fact that the company will sometimes have to take into account several real estate VAT regimes (VAT on new construction, VAT on buildings over 5 years old, different VAT rates…) by ventilating its real estate transaction based on…