{"id":7903,"date":"2024-04-03T07:58:33","date_gmt":"2024-04-03T07:58:33","guid":{"rendered":"https:\/\/www.lajareslawoffices.com\/dois-je-payer-la-tva-pour-la-location-de-ma-maison-de-vacances-a-fuerteventura\/"},"modified":"2024-04-03T08:01:38","modified_gmt":"2024-04-03T08:01:38","slug":"dois-je-payer-la-tva-pour-la-location-de-ma-maison-de-vacances-a-fuerteventura","status":"publish","type":"post","link":"https:\/\/www.lajareslawoffices.com\/fr\/dois-je-payer-la-tva-pour-la-location-de-ma-maison-de-vacances-a-fuerteventura\/","title":{"rendered":"Dois-je payer la TVA pour la location de ma maison de vacances \u00e0 Fuerteventura ?"},"content":{"rendered":"

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Comme nous l’avions indiqu\u00e9 au d\u00e9but de l’ann\u00e9e 2024, les modifications susceptibles d’affecter les locations de vacances sur l’\u00eele seraient un sujet majeur.<\/p>\n

Une certaine agitation a d\u00e9j\u00e0 commenc\u00e9 en janvier apr\u00e8s une publication du gouvernement canarien,\u00a0https:\/\/www3.gobiernodecanarias.org\/tributos\/atc\/estatico\/publicacion\/novedad\/pdf\/Cuadro_NOVEDADES_TRIBUTARIAS_2024_Ley_Presupuestos.pdf<\/a><\/p>\n

dont le libell\u00e9 est le suivant :<\/p>\n

\u00a0\u00bb Depuis le 1er janvier 2024, les personnes physiques non \u00e9tablies aux Canaries qui d\u00e9marrent une activit\u00e9 commerciale ou professionnelle ne peuvent pas b\u00e9n\u00e9ficier du REPEP, qu’elles exercent ou non des activit\u00e9s \u00e9conomiques dans d’autres territoires et quel que soit le volume de leurs op\u00e9rations universelles. \u00ab\u00a0<\/em><\/p>\n

Cette publication a imm\u00e9diatement provoqu\u00e9 une circulation d’informations informant les propri\u00e9taires d’une propri\u00e9t\u00e9 de location de vacances, qui n’ont pas de r\u00e9sidence fiscale en Espagne, qu’\u00e0 partir du 1er janvier 2024 ils seraient exclus du \u00ab\u00a0R\u00e9gimen Especial Canario del Peque\u00f1o Empresario\u00a0\u00bb ou prochainement REPEP (TVA exclue en raison de revenus < 30.000,-\u20ac \/an), et qu’\u00e0 partir du 1er janvier 2024 ils auraient l’obligation de soumettre (et de payer) des d\u00e9clarations trimestrielles de TVA.<\/p>\n

Le d\u00e9partement fiscal de LAJARES LAW OFFICES a d\u00e9cid\u00e9 de prendre le temps de bien \u00e9tudier la question et de rencontrer plusieurs experts de l’Agence fiscale des Canaries et de l’Association de location de vacances des \u00eeles Canaries (ASCAV), avant d’envoyer toute communication.<\/p>\n

Aujourd’hui, nous avons le plaisir de vous informer que la plupart des informations concernant les obligations g\u00e9n\u00e9rales en mati\u00e8re de TVA pour les propri\u00e9taires de locations de vacances non-r\u00e9sidents qui ont circul\u00e9 au cours des deux derniers mois n’\u00e9taient pas correctes.<\/p>\n

La publication du gouvernement canarien fait explicitement r\u00e9f\u00e9rence au d\u00e9veloppement d’une activit\u00e9 commerciale ou professionnelle. \u00c0 cet \u00e9gard, l’activit\u00e9 de location de votre propre propri\u00e9t\u00e9, qu’elle soit de vacances ou \u00e0 long terme, n’est pas class\u00e9e comme une activit\u00e9 professionnelle ou commerciale puisque son revenu n’est pas impos\u00e9 comme un revenu d’activit\u00e9s \u00e9conomiques mais comme un revenu de \u00ab\u00a0gains immobiliers\u00a0\u00bb.<\/p>\n

Par ailleurs, la publication litt\u00e9raire mentionne \u00e9galement les personnes \u00ab\u00a0non \u00e9tablies\u00a0\u00bb aux \u00eeles Canaries. Le fait de disposer d’une propri\u00e9t\u00e9 aux \u00eeles Canaries, objet de l’activit\u00e9 de location, rompt avec le concept de \u00ab\u00a0non-\u00e9tablissement\u00a0\u00bb. Pour le fisc canarien, l’adresse de votre propri\u00e9t\u00e9 de location de vacances \u00e0 Fuerteventura est consid\u00e9r\u00e9e comme un \u00e9tablissement permanent.<\/p>\n

En compl\u00e9ment du point pr\u00e9c\u00e9dent, il convient de pr\u00e9ciser la diff\u00e9rence entre \u00e9tablissement et r\u00e9sidence fiscale. Vous avez un \u00e9tablissement aux \u00eeles Canaries parce que votre activit\u00e9 est exerc\u00e9e \u00e0 l’adresse indiqu\u00e9e, mais pas de r\u00e9sidence fiscale puisque vous ne passez pas plus de 183 jours par nuit sur le territoire espagnol.<\/p>\n

Le r\u00e9gime fiscal REPEP remis en question comporte d’autres exigences qui doivent \u00eatre soigneusement \u00e9valu\u00e9es, mais cela a toujours \u00e9t\u00e9 le cas et n’est pas affect\u00e9 par la r\u00e9cente publication.<\/p>\n

Une fois de plus, il a \u00e9t\u00e9 prouv\u00e9 que ALL YOU NEED IS LAW.<\/p>\n

[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/www.lajareslawoffices.com\/wp-content\/uploads\/2020\/03\/All-You-Need-Is-Law-centered.svg\u00a0\u00bb alt=\u00a0\u00bbAll You Need Is Law centered\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.0″ width=\u00a0\u00bb200px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb0px||50px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb15px||||false|false\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_module=\u00a0\u00bb2067″ \/][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section bb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.4.0″ custom_margin_last_edited=\u00a0\u00bboff|phone\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb prev_background_color=\u00a0\u00bb#000000″ box_shadow_horizontal_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb40px\u00a0\u00bb box_shadow_spread_tablet=\u00a0\u00bb0px\u00a0\u00bb vertical_offset_tablet=\u00a0\u00bb0″ horizontal_offset_tablet=\u00a0\u00bb0″ z_index_tablet=\u00a0\u00bb0″][et_pb_row _builder_version=\u00a0\u00bb4.4.0″][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.4.0″][et_pb_button admin_label=\u00a0\u00bbButton – dont’ change\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/www.lajareslawoffices.com\/fr\/fuerteventura-law-blog\/\u00a0\u00bb button_text=\u00a0\u00bb Retour au Fuerteventura Law Blog\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb module_class=\u00a0\u00bbfirst-button\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.0″ custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb button_bg_color=\u00a0\u00bb#000000″ button_border_color=\u00a0\u00bb#ffffff\u00a0\u00bb button_font=\u00a0\u00bb|700||on|||||\u00a0\u00bb button_use_icon=\u00a0\u00bboff\u00a0\u00bb custom_padding=\u00a0\u00bb10px|20px|10px|20px|true|true\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bboff|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_enable_color__hover=\u00a0\u00bboff\u00a0\u00bb button_border_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_border_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb button_bg_use_color_gradient__hover=\u00a0\u00bbon\u00a0\u00bb button_bg_color_gradient_start__hover=\u00a0\u00bb#4f4f4f\u00a0\u00bb button_bg_color_gradient_end__hover=\u00a0\u00bb#aaaaaa\u00a0\u00bb button_bg_color_gradient_type__hover=\u00a0\u00bbcircular\u00a0\u00bb button_bg_color_gradient_direction_radial__hover=\u00a0\u00bbtop left\u00a0\u00bb button_text_shadow_horizontal_length=\u00a0\u00bbbutton_text_shadow_style,%91object Object%93″ button_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb button_text_shadow_vertical_length=\u00a0\u00bbbutton_text_shadow_style,%91object Object%93″ button_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb button_text_shadow_blur_strength=\u00a0\u00bbbutton_text_shadow_style,%91object Object%93″ button_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb box_shadow_horizontal_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb40px\u00a0\u00bb box_shadow_spread_tablet=\u00a0\u00bb0px\u00a0\u00bb vertical_offset_tablet=\u00a0\u00bb0″ horizontal_offset_tablet=\u00a0\u00bb0″ z_index_tablet=\u00a0\u00bb0″ button_bg_color_gradient_stops__hover=\u00a0\u00bb#4f4f4f 0%|#aaaaaa 100%\u00a0\u00bb \/][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Comme nous l’avions indiqu\u00e9 au d\u00e9but de l’ann\u00e9e 2024, les modifications susceptibles d’affecter les locations de vacances sur l’\u00eele seraient un sujet majeur. Une certaine agitation a d\u00e9j\u00e0 commenc\u00e9 en janvier apr\u00e8s une publication du gouvernement canarien,\u00a0https:\/\/www3.gobiernodecanarias.org\/tributos\/atc\/estatico\/publicacion\/novedad\/pdf\/Cuadro_NOVEDADES_TRIBUTARIAS_2024_Ley_Presupuestos.pdf dont le libell\u00e9 est le suivant : \u00a0\u00bb Depuis le 1er janvier 2024, les personnes physiques non \u00e9tablies […]<\/p>\n","protected":false},"author":2,"featured_media":7895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[63],"tags":[],"class_list":["post-7903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-locations-de-vacances"],"yoast_head":"\nDois-je payer la TVA pour la location de ma maison de vacances \u00e0 Fuerteventura ? - Lajares Law Offices<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lajareslawoffices.com\/fr\/dois-je-payer-la-tva-pour-la-location-de-ma-maison-de-vacances-a-fuerteventura\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dois-je payer la TVA pour la location de ma maison de vacances \u00e0 Fuerteventura ? - Lajares Law Offices\" \/>\n<meta property=\"og:description\" content=\"Comme nous l'avions indiqu\u00e9 au d\u00e9but de l'ann\u00e9e 2024, les modifications susceptibles d'affecter les locations de vacances sur l'\u00eele seraient un sujet majeur. 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