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TVA et travaux dans les logements : du nouveau ?

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TVA et travaux dans les logements : du nouveau ?

TVA et travaux dans les logements : du nouveau ? 150 150 Gescompo

Aujourd’hui, les travaux destinés à améliorer la performance énergétique des logements bénéficient, sous réserve du respect de certaines conditions, d’un taux réduit de TVA à 5,5 %. Demain, certains réclament que ce taux soit relevé à 10 %… et ce n’est pas là leur seule demande…


TVA et travaux dans les logements : rien de neuf !

En principe, les travaux destinés à améliorer la performance énergétique des logements achevés depuis plus de 2 ans peuvent, toutes conditions remplies, bénéficier du taux réduit de TVA à 5,5 %.

A l’heure où la dépense publique doit être rationalisée, il a été demandé s’il était possible :

  • de relever le taux de TVA applicable à 10 % ;
  • de ne rendre éligible au taux réduit de TVA que les logements achevés depuis plus de 5 ans, voire 7 ans.

La réponse est sans appel : c’est non ! Une telle mesure ne va pas dans le sens de l’action menée par le Gouvernement afin d’inciter à la rénovation énergétique des logements.

Source : Réponse ministérielle Lemoine du 3 mars 2020, Assemblée nationale, n°25157

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