{"id":14566,"date":"2025-08-04T10:59:37","date_gmt":"2025-08-04T08:59:37","guid":{"rendered":"https:\/\/eloya.be\/nieuws\/reforme-tva-2025-6-pour-la-demolition-et-reconstruction\/"},"modified":"2025-08-04T11:23:07","modified_gmt":"2025-08-04T09:23:07","slug":"reforme-tva-2025-6-pour-la-demolition-et-reconstruction","status":"publish","type":"nieuws","link":"https:\/\/eloya.be\/fr\/actualit\u00e9s\/reforme-tva-2025-6-pour-la-demolition-et-reconstruction\/","title":{"rendered":"R\u00e9forme TVA 2025 : 6 % pour la d\u00e9molition et reconstruction"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>TVA \u00e0 6 % pour la d\u00e9molition et reconstruction<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Depuis le <strong>29 juillet 2025<\/strong>, le r\u00e9gime d\u00e9finitif applicable \u00e0 la d\u00e9molition et reconstruction (AR TVA n\u00b020, Annexe, Tableau A, XXXVII) pr\u00e9voit <strong>quatre situations distinctes<\/strong> dans lesquelles le taux r\u00e9duit de 6 % s\u2019applique :<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Logement propre et unique :<\/strong> la d\u00e9molition et reconstruction r\u00e9alis\u00e9es par un ma\u00eetre d\u2019ouvrage personne physique qui occupe le logement comme habitation propre et unique (d\u00e9j\u00e0 en vigueur depuis le 1er janvier 2024).<\/li>\n\n\n\n<li><strong>Location sociale de longue dur\u00e9e :<\/strong> la d\u00e9molition et reconstruction effectu\u00e9es par un ma\u00eetre d\u2019ouvrage qui destine le logement \u00e0 la location sociale pour une dur\u00e9e minimale de 15 ans (mesure en vigueur depuis le 1er janvier 2024 et modifi\u00e9e le 1er juin 2024).<\/li>\n\n\n\n<li><strong>Location directe \u00e0 une personne physique :<\/strong> la d\u00e9molition et reconstruction par un ma\u00eetre d\u2019ouvrage qui loue le logement pour au moins 15 ans \u00e0 une personne physique y \u00e9tablissant imm\u00e9diatement son domicile (mesure en vigueur depuis le 1er juin 2024).<\/li>\n\n\n\n<li><strong>Vente apr\u00e8s d\u00e9molition et reconstruction :<\/strong> la vente d\u2019un logement apr\u00e8s d\u00e9molition et reconstruction par un fournisseur ou ma\u00eetre d\u2019ouvrage \u00e0 :\n<ul class=\"wp-block-list\">\n<li>une personne physique qui en fera son logement propre et unique, ou<\/li>\n\n\n\n<li>un acheteur qui le louera dans le cadre d\u2019une location sociale ou \u00e0 une personne physique y \u00e9tablissant son domicile (nouvelle mesure applicable depuis le 1er juillet 2025).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-text-align-right wp-block-paragraph\"><p class=\"p1\"><b>Source : <\/b><a href=\"https:\/\/www.ejustice.just.fgov.be\/cgi\/article.pl?language=fr&amp;sum_date=2025-07-29&amp;lg_txt=f&amp;pd_search=2025-07-29&amp;s_editie=1&amp;numac_search=2025005578&amp;caller=sum&amp;2025005578=1&amp;view_numac=2025005578n\">Loi-programme du 18 juillet 2025, Moniteur belge du 29 juillet 2025, circulaire 2025\/C\/48 du 28 juillet 2025.<\/a><\/p><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><p class=\"p1\">Pour des conseils personnalis\u00e9s ou des pr\u00e9cisions sur l\u2019application de ces nouvelles dispositions fiscales, <span class=\"s1\"><b>ELOYA vous accompagne<\/b><\/span> et <a href=\"https:\/\/eloya.be\/fr\/contacter\/\">r\u00e9pond \u00e0 toutes vos questions<\/a>.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TVA \u00e0 6 % pour la d\u00e9molition et reconstruction Depuis le 29 juillet 2025, le r\u00e9gime d\u00e9finitif applicable \u00e0 la d\u00e9molition et reconstruction (AR TVA n\u00b020, Annexe, Tableau A, XXXVII) pr\u00e9voit quatre situations distinctes dans lesquelles le taux r\u00e9duit de 6 % s\u2019applique : Source : Loi-programme du 18 juillet 2025, Moniteur belge du 29 [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":14564,"parent":0,"template":"","class_list":["post-14566","nieuws","type-nieuws","status-publish","has-post-thumbnail","hentry"],"_wpml_post_translation_editor_native":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v28.3) - 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