{ "article": { "LEGIARTI000049359532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049359532", "URL": "article/LEGI/ARTI/00/00/49/35/95/LEGIARTI000049359532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000023332971", "#text": "Arrêté du 30 décembre 2010", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359966", "@num": "6-1", "#text": "Arrêté du 30 décembre 2010 - art. 6-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "JORFARTI000023332990", "@num": "8", "#text": "Arrêté du 30 décembre 2010 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359995", "@num": "Annexe XIV", "#text": "Arrêté du 30 décembre 2010 - art. Annexe XIV (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359981", "@num": "Annexe XVI", "#text": "Arrêté du 30 décembre 2010 - art. Annexe XVI (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038973572", "@num": "D31-10-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049358331", "@nor": "TREL2401594A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 2 avril 2024 modifiant l'arrêté du 30 décembre 2010 relatif aux conditions d'application des dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049358331", "@c_titre_court": "Arrêté du 2 avril 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 2 avril 2024 modifiant l'arrêté du 30 décembre 2010 relatif aux conditions d'application des dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2024-04-04", "@id_txt": "LEGITEXT000049359522", "@c_titre_court": "Arrêté du 2 avril 2024" } ], "@ministere": "Ministère de la transition écologique et de la cohésion des territoires", "@date_publi": "2024-04-03", "@date_signature": "2024-04-02", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049359532", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049358341", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Arrêté du 30 décembre 2010
\nArt. 6-1, Art. Annexe XIV, Art. Annexe XVI \n
\n

A créé les dispositions suivantes :

-Arrêté du 30 décembre 2010
\nArt. 8-2\n
\n

" } }, "LEGIARTI000006304347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006304347", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Loi 91-716 1991-07-26 art. 10 VI \" - Les dispositions du présent article s'appliquent aux opérations réalisées à compter du 15 juillet 1991. Toutefois, si la présente loi n'est pas promulguée à cette date, les dispositions mentionnées ci-dessus entrent en vigueur le premier lundi qui suit cette promulgation.
\n
Toutefois, le redevable de la taxe peut bénéficier des dispositions actuellement en vigueur pour les acquisitions de terrains à bâtir réalisées avant le 1er janvier 1992, pour autant que l'accord des parties ait été formalisé par un acte enregistré avant le 15 juillet 1991.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 691, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 10 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840343", "@num": "10", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 10 (V) JORF 27 juillet 1991, en vigueur le 29 juillet 1991, art. 10 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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"@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,50 p. 100 en ce qui concerne les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 691 aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation, ainsi qu'aux personnes bénéficiaires des aides de l'Etat prévues aux articles L. 301-1 et suivants du même code pour la construction de logements visés au 1° et 3° de l'article L. 351-2 du code de la construction et de l'habitation. Le taux réduit de 5,50 p. 100 s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
II. Les acquisitions de terrains visés au 3 du 7° de l'article 257 sont soumises au taux réduit de 5,50 p. 100 lorsqu'elles sont réalisées par des personnes physiques bénéficiaires des prêts aidés par l'Etat prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation.
" } }, "LEGIARTI000006304348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304348", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000006319345", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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"@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,50 p. 100 en ce qui concerne les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 691 aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation, ainsi qu'aux personnes bénéficiaires des aides de l'Etat prévues aux articles L. 301-1 et suivants du même code pour la construction de logements visés ((au 3° de l'article L. 351-2 du code de la construction et de l'habitation et de logements financés au moyen d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du code de la construction et de l'habitation.)) (M) Le taux réduit de 5,50 p. 100 s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
II. Les acquisitions de terrains visés au 3 du 7° de l'article 257 sont soumises au taux réduit de 5,50 p. 100 lorsqu'elles sont réalisées par des personnes physiques bénéficiaires ((d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du code de la construction et de l'habitation.)) (M)
\n
(M) Modification.
\n
" } }, "LEGIARTI000006304349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006304349", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 17 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. 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"@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
((I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 p. 100 en ce qui concerne :
\n
((1. Les ventes, les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 691 aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation, ainsi qu'aux personnes bénéficiaires des aides de l'Etat prévues aux articles L. 301-1 et suivants du même code pour la construction de logements visés au 3° de l'article L. 351-2 du même code et de logements financés au moyen d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du même code. Le taux réduit de 5,5 p. 100 s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
((2. Les livraisons à soi-même mentionnées au dernier alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.
\n
((3. Les ventes de logements sociaux neufs à usage locatif mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° de l'article L. 351-2 du même code)) (M).
\n
II. Les acquisitions de terrains visés au 3 du 7° de l'article 257 sont soumises au taux réduit de 5,50 p. 100 lorsqu'elles sont réalisées par des personnes physiques bénéficiaires d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du code de la construction et de l'habitation.
\n
(M) Modification de la loi 96-1181.
\n
" } }, "LEGIARTI000006304350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006304350", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000006319964", "@num": "14", "#text": "Loi - art. 14 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "#text": "CGI 691, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898561", "@num": "R331-32", "#text": "Code de la construction et de l'habitation. - art. 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"@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 p. 100 en ce qui concerne :
\n
1. Les ventes, les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 691 aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation, ainsi qu'aux personnes bénéficiaires des aides de l'Etat prévues aux articles L. 301-1 et suivants du même code pour la construction de logements visés au 3° de l'article L. 351-2 du même code et de logements financés au moyen d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du même code. Le taux réduit de 5,5 p. 100 s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
2. Les livraisons à soi-même mentionnées au dernier alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.
\n
3. Les ventes de logements sociaux neufs à usage locatif mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° de l'article L. 351-2 du même code.
\n
((4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.)) (M)
\n
II. Les acquisitions de terrains visés au 3 du 7° de l'article 257 sont soumises au taux réduit de 5,50 p. 100 lorsqu'elles sont réalisées par des personnes physiques bénéficiaires d'un prêt aidé par l'Etat destiné à l'accession à la propriété prévu par l'article R. 331-32 du code de la construction et de l'habitation.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006304351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304351", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "#text": "CGI 257, 1594-0 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000572192", "#text": "LOI 98-546 1998-07-02 [*DDOEF*] art. 15, art. 111 III, IV JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320251", "@num": "111", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 111 () JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320313", "@num": "40", "#text": "Loi - art. 40 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 39 I 23, art. 40 II, IV, V Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 p. 100 en ce qui concerne :
\n
1. Les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 1594-0 G consentis aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la vente ou de l'apport, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 du même code.
\n
Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
2. Les livraisons à soi-même mentionnées au dernier alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.
\n
\n
3. Les ventes de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° et du 5° de l'article L. 351-2 du même code.
\n
4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.
\n
II. Abrogé.
\n
" } }, "LEGIARTI000006304352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304352", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304352.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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"@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 p. 100 en ce qui concerne :
\n
1. Les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 1594-0 G consentis aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la vente ou de l'apport, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 du même code.
\n
Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
2. Les livraisons à soi-même mentionnées au quatrième alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.
\n
\n
3. Les ventes de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° et du 5° de l'article L. 351-2 du même code.
\n
4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.
\n
II. (Abrogé pour les ventes ayant acquis date certaine à compter du 22 octobre 1998).
\n
" } }, "LEGIARTI000006304353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304353", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304353.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 p. 100 en ce qui concerne :
\n
1. Les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 1594-0 G consentis aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la vente ou de l'apport, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 du même code.
\n
Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.
\n
2. Les livraisons à soi-même mentionnées au quatrième alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.
\n
\n
3. Les ventes de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° et du 5° de l'article L. 351-2 du même code.
\n
3 bis Le premier apport de logements sociaux à usage locatif dont la construction a fait l'objet d'une livraison à soi-même mentionnée au 2, réalisé dans les cinq ans de l'achèvement de la construction au profit d'un organisme d'habitations à loyer modéré visé à l'article L. 411-2 du code de la construction et de l'habitation, à la condition que l'acte d'apport prévoie le transfert de la société cédante à la société bénéficiaire de l'apport, du prêt prévu à l'article R. 331-1 du code précité et de la convention mentionnée aux 3° et 5° de l'article L. 351-2 du même code.
\n
4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.
\n
II. (Abrogé pour les ventes ayant acquis date certaine à compter du 22 octobre 1998).
\n
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"@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

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\n

1. Les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I de l'article 1594-0 G consentis aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la vente ou de l'apport, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 du même code.

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\n

Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

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\n

2. Les livraisons à soi-même mentionnées au quatrième alinéa du c du 1 du 7° de l'article 257 de logements sociaux à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation dont la construction a été financée au moyen d'un prêt prévu à l'article R. 331-1 du même code ou d'une subvention de l'Agence nationale pour la rénovation urbaine qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code.

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\n
\n

3. Les ventes de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application du 3° et du 5° de l'article L. 351-2 du même code.

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\n

3 bis Le premier apport de logements sociaux à usage locatif dont la construction a fait l'objet d'une livraison à soi-même mentionnée au 2, réalisé dans les cinq ans de l'achèvement de la construction au profit d'un organisme d'habitations à loyer modéré visé à l'article L. 411-2 du code de la construction et de l'habitation, à la condition que l'acte d'apport prévoie le transfert de la société cédante à la société bénéficiaire de l'apport, du prêt prévu à l'article R. 331-1 du code précité et de la convention mentionnée aux 3° et 5° de l'article L. 351-2 du même code.

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\n

4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.

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\n

II. (Abrogé pour les ventes ayant acquis date certaine à compter du 22 octobre 1998).

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\n
" } }, "LEGIARTI000006304355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-11", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304355", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - 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L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-11-19 8A-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898440", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. R331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304347", "@fin": "1996-05-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304348", "@fin": "1997-04-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304349", "@fin": "1998-04-22", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304350", "@fin": "1999-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304351", "@fin": "2002-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304352", "@fin": "2002-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304353", "@fin": "2003-08-02", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304354", "@fin": "2003-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304355", "@fin": "2004-08-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304356", "@fin": "2005-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304357", "@fin": "2006-07-16", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304358", "@fin": "2007-03-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304359", "@fin": "2007-12-29", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014224", "@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.

5. Les ventes de droits immobiliers démembrés de logements sociaux neufs à usage locatif mentionnés aux 2 et 3, lorsque l'usufruitier bénéficie d'un prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation et a conclu avec l'Etat une convention en application du 3° et du 5° de l'article L. 351-2 du même code.

" } }, "LEGIARTI000006304356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006304356", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAJ" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux opérations qui ont bénéficié d'une décision d'agrément délivrée postérieurement au 26 mars 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006519870", "@num": "9", "#text": "Loi n°2004-804 du 9 août 2004 - art. 9 (V) JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "#text": "CGI 1594-0 G, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. 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L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. 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"@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

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Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

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2. Les livraisons à soi-même mentionnées aux quatrième et cinquième alinéas du c du 1 du 7° de l'article 257 (1).

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3 ter Les ventes et apports de logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, qui font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département (1).

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4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.

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\n

\n
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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014224", "@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

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Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

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2. Les livraisons à soi-même mentionnées aux neuvième et dixième alinéas du c du 1 du 7° de l'article 257.

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4. Les livraisons à soi-même mentionnées au 7° bis de l'article 257.

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" } }, "LEGIARTI000006304358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006304358", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 116 Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "#text": "CGI 1594-0 G, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000428979", "#text": "Loi 2003-710 2003-08-01 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006826095", "@num": "102", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 102 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006826021", "@num": "28", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 28 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006826027", "@num": "34", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 34 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006826066", "@num": "73", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 73 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825388", "@num": "L441-1", "#text": "Code de la construction et de l'habitation. - art. L441-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898440", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. R331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes 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"1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304349", "@fin": "1998-04-22", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304350", "@fin": "1999-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304351", "@fin": "2002-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304352", "@fin": "2002-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304353", "@fin": "2003-08-02", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304354", "@fin": "2003-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304355", "@fin": "2004-08-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304356", "@fin": "2005-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304357", "@fin": "2006-07-16", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304358", "@fin": "2007-03-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304359", "@fin": "2007-12-29", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014224", "@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", 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"@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

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Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

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2. Les livraisons à soi-même mentionnées aux neuvième à douzième alinéas du c du 1 du 7° de l'article 257.

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3 quater Les ventes et apports de logements aux structures d'hébergement temporaire ou d'urgence bénéficiant d'une aide de l'Etat et destinées aux personnes visées au II de l'article L. 301-1 du code de la construction et de l'habitation.

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3 quinquies Les ventes et apports de logements sociaux à usage locatif à l'association mentionnée à l'article 116 de la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) lorsqu'elle a conclu avec l'Etat une convention en application du 4° de l'article L. 351-2 du code de la construction et de l'habitation.

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4. Les livraisons à soi-même mentionnées au 7° bis et au 7° quater de l'article 257.

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6. Les ventes et livraisons à soi-même d'immeubles au sens du 7° de l'article 257, à usage de résidence principale, destinés à des personnes physiques dont les ressources ne dépassent pas de plus de 30 % les plafonds de ressources prévus à l'article L. 441-1 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou entièrement situés à une distance de moins de 500 mètres de la limite de ces quartiers.

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7. Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation.

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II. (abrogé)

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" } }, "LEGIARTI000006304359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006304359", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AFXXXXXAM" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 116 Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "#text": "CGI 1594-0 G, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - 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"2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

\n
\n

Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

\n
\n

2. Les livraisons à soi-même mentionnées aux neuvième à quatorzième alinéas du c du 1 du 7° de l'article 257.

\n
\n

3 quater Les ventes et apports de logements aux structures d'hébergement temporaire ou d'urgence faisant l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département et destinées aux personnes visées au II de l'article L. 301-1 du code de la construction et de l'habitation.

\n
\n

3 sexies Les ventes et apports de logements à usage locatif à l'association mentionnée à l'article 116 de la loi de finances pour 2002 précitée ou à des sociétés civiles immobilières dont cette association détient la majorité des parts, situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du code de la construction et de l'habitation.

\n
\n

3° septies Les ventes et apports de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, lorsqu'ils accueillent des personnes handicapées ou, lorsqu'ils accueillent des personnes âgées s'ils remplissent les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et qui font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département.

\n
\n

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

\n
\n

II. (abrogé)

\n
" } }, "LEGIARTI000018014224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014224", "URL": "article/LEGI/ARTI/00/00/18/01/42/LEGIARTI000018014224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux opérations engagées du 1er janvier 2008 jusqu'au 31 décembre 2009.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "JORFTEXT000000592233", "#text": "LOI n° 2001-1275 du 28 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825388", "@num": "L441-1", "#text": "Code de la construction et de l'habitation. - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898440", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

1. Les ventes et les apports en société de terrains à bâtir et de biens assimilés à ces terrains par les 1° et 3° du I du A de l'article 1594-0 G consentis aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la vente ou de l'apport, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 du même code.

Le taux réduit de 5,5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

2. Les livraisons à soi-même mentionnées aux neuvième à quinzième alinéas du c du 1 du 7° de l'article 257.

3 octies Les ventes de terrains à bâtir et de droit au bail à construction, en vue de l'acquisition de logements neufs à titre de première résidence principale dans le cadre d'une opération d'accession à la propriété assortie d'une acquisition différée du terrain, dans les conditions mentionnées au quinzième alinéa du c du 1 du 7° de l'article 257.

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

II. (abrogé)

" } }, "LEGIARTI000020465678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-03-28" } }, "META_COMMUN": { "ID": "LEGIARTI000020465678", "URL": "article/LEGI/ARTI/00/00/20/46/56/LEGIARTI000020465678.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-323 du 25 mars 2009 article 52 VI : Le I est applicable aux opérations engagées, définies par décret, à compter de la date de publication de la présente loi et jusqu'au 31 décembre 2010.

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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

Le taux réduit de 5, 5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

2. Les livraisons à soi-même mentionnées aux neuvième à quinzième alinéas du c du 1 du 7° de l'article 257. \n

3 quinquies Les ventes et apports de logements sociaux à usage locatif à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation lorsqu'elle a conclu avec l'Etat une convention en application du 4° de l'article L. 351-2 du code de la construction et de l'habitation.

3 sexies Les ventes et apports de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou à des sociétés civiles immobilières dont cette association détient la majorité des parts, situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du code de la construction et de l'habitation.

Le taux réduit de 5, 5 % s'applique également, dans des conditions fixées par décret, aux ventes ou à la construction de logements neufs destinés à être affectés à l'habitation principale de personnes physiques si ces personnes accèdent pour la première fois à la propriété au sens du I de l'article 244 quater J, si elles bénéficient d'une aide à l'accession sociale à la propriété attribuée par une ou plusieurs collectivités territoriales ou un groupement de collectivités territoriales du lieu d'implantation du logement, si la somme des revenus fiscaux de référence, au sens du 1° du IV de l'article 1417, des personnes destinées à occuper ce logement ne dépasse pas les plafonds de ressources prévus pour les titulaires de contrats de location-accession mentionnés au dixième alinéa du c du 1 du 7° de l'article 257 et si ces personnes bénéficient d'un prêt à remboursement différé octroyé par un organisme associé collecteur de l'Union d'économie sociale du logement mentionné à l'article L. 313-18 du code de la construction et de l'habitation. Dans un même programme de construction ou pour un même constructeur et pour des caractéristiques équivalentes, le prix de vente ou de construction hors taxe des logements neufs visés au présent alinéa ne peut excéder celui des logements pour lesquels le taux réduit de 5, 5 % ne s'applique pas.

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

6. Les ventes et livraisons à soi-même d'immeubles au sens du 7° de l'article 257, à usage de résidence principale, destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas de plus de 30 % les plafonds de ressources prévus à l'article L. 441-1 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou entièrement situés à une distance de moins de 500 mètres de la limite de ces quartiers.

II. (abrogé)

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R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306375", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

Le taux réduit de 5, 5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

2. Les livraisons à soi-même mentionnées aux neuvième à quinzième alinéas du c du 1 du 7° de l'article 257. \n

3 septies Les ventes et apports de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, lorsqu'ils accueillent des personnes handicapées ou, lorsqu'ils accueillent des personnes âgées s'ils remplissent les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et qui font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département.

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

II. (abrogé)

" } }, "LEGIARTI000020892735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000020892735", "URL": "article/LEGI/ARTI/00/00/20/89/27/LEGIARTI000020892735.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Les modifications prévues par la loi n° 2009-879 du 21 juillet 2009, art 124 I s'appliquent aux locaux acquis, aménagés ou construits à compter de l'entrée en vigueur de ladite loi.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006826514", "@num": "10", "#text": "Loi n° 2003-710 du 1 août 2003 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "@id": "LEGIARTI000020881304", "@num": "124", "#text": "LOI n°2009-879\n du 21 juillet 2009 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020879475", "@nortexte": "SASX0822640L", "@numtexte": "2009-879", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-21" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306375", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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"@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

Le taux réduit de 5, 5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

2. Les livraisons à soi-même mentionnées aux neuvième à quinzième alinéas du c du 1 du 7° de l'article 257. \n

3 septies Les ventes et apports de locaux destinés à l'hébergement aux établissements mentionnés au 2° du I de l'article L. 312-1 du code de l'action sociale et des familles et les ventes et apports de locaux aux établissements mentionnés aux 6° et 7° du I du même article, agissant sans but lucratif et dont la gestion est désintéressée, lorsqu'ils hébergent des personnes handicapées à titre permanent ou temporaire ou, lorsqu'ils hébergent des personnes âgées à titre permanent ou temporaire aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, lorsqu'ils accueillent des personnes handicapées ou, lorsqu'ils accueillent des personnes âgées s'ils remplissent les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et qui font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département.

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

II. (abrogé)

" } }, "LEGIARTI000021642732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-11", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642732", "URL": "article/LEGI/ARTI/00/00/21/64/27/LEGIARTI000021642732.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. 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Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306375", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. 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"LEGIARTI000006304349", "@fin": "1998-04-22", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304350", "@fin": "1999-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304351", "@fin": "2002-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304352", "@fin": "2002-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304353", "@fin": "2003-08-02", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304354", "@fin": "2003-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

Le taux réduit de 5, 5 % s'applique également aux indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance.

2. Les livraisons à soi-même mentionnées aux neuvième à quinzième alinéas du c du 1 du 7° de l'article 257. \n

4. Les livraisons à soi-même mentionnées au 7° bis, au 7° quater, au 7° quinquies et au 7° sexies de l'article 257.

6. Les ventes et livraisons à soi-même d'immeubles au sens du 7° de l'article 257, à usage de résidence principale, destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds prévus à la première phrase du huitième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ou entièrement situés à une distance de moins de 500 mètres de la limite de ces quartiers.

II. (abrogé)

" } }, "LEGIARTI000021957488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957488", "URL": "article/LEGI/ARTI/00/00/21/95/74/LEGIARTI000021957488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413460", "@nortexte": "EQUU0200768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006826514", "@num": "10", "#text": "Loi n° 2003-710 du 1 août 2003 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020569086", "@num": "3", "#text": "Arrêté du 29 avril 2009 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020568590", "@nortexte": "LOGU0907606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-29" }, { "@id": "LEGIARTI000021946854", "@num": "16", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000025239704", "@num": "2", "#text": "Décret n°2010-1269\n du 26 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022959342", "@nortexte": "DEVU1020041D", "@numtexte": "2010-1269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-26" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025431017", "@num": "4", "#text": "Décret n°2011-544\n du 18 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024034561", "@nortexte": "DEVL1032494D", "@numtexte": "2011-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-18" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029350566", "@num": "27", "#text": "LOI n°2014-891 du 8 août 2014 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029525936", "#text": "ARRÊTÉ du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000029525953", "@num": "6", "#text": "ARRÊTÉ du 30 septembre 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525194", "@nortexte": "ETLL1416680A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000031734377", "@num": "12", "#text": "LOI n° 2015-1785 du 29 décembre 2015 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGITEXT000046538743", "#text": "Décret n°2022-1412 du 7 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046538088", "@nortexte": "ECOE2220120D", "@numtexte": "2022-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-07" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049974555", "#text": "Décret n°2024-805 du 12 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049964589", "@nortexte": "TREL2416347D", "@numtexte": "2024-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-12" }, { "@id": "LEGITEXT000051396717", "#text": "Décret n°2025-299 du 29 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000051396737", "@num": "2", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000021658232", "@num": "L112-2", "#text": "Code de l'urbanisme - art. L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": 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"LIEN_ART": { "@id": "LEGIARTI000006304349", "@fin": "1998-04-22", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304350", "@fin": "1999-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304351", "@fin": "2002-03-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304352", "@fin": "2002-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304353", "@fin": "2003-08-02", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304354", "@fin": "2003-12-31", "@num": "278 sexies", "@etat": 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"@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

1. Les livraisons de terrains à bâtir consenties aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la livraison, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 dudit code ;

2. Les livraisons de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du même code et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code ou d'une subvention de l'Agence nationale pour la rénovation urbaine et a conclu avec l'Etat une convention en application des 3° ou 5° de l'article L. 351-2 du même code ;

3. Le premier apport de logements sociaux à usage locatif dont la construction a fait l'objet d'une livraison à soi-même mentionnée au II du présent article, réalisé dans les cinq ans de l'achèvement de la construction au profit d'un organisme d'habitations à loyer modéré visé à l'article L. 411-2 du code de la construction et de l'habitation, à la condition que l'acte d'apport prévoie le transfert de la société cédante à la société bénéficiaire de l'apport, du prêt prévu à l'article R. 331-1 du même code et de la convention mentionnée aux 3° ou 5° de l'article L. 351-2 du même code ;

4. Les livraisons de logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, qui font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département ;

5. Les livraisons de logements aux structures d'hébergement temporaire ou d'urgence faisant l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département et destinées aux personnes visées au II de l'article L. 301-1 du code de la construction et de l'habitation ;

6. Les livraisons de logements sociaux à usage locatif à l'association mentionnée à l'article L. 313-34 du même code, lorsqu'elle a conclu avec l'Etat une convention en application du 4° de l'article L. 351-2 dudit code ;

7. Les livraisons de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du même code ou à des sociétés civiles immobilières dont cette association détient la majorité des parts, situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du code de la construction et de l'habitation ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article L. 312-1, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. Les livraisons de terrains à bâtir et les cessions de droit au bail à construction en vue de l'acquisition de logements neufs à titre de première résidence principale dans le cadre d'une opération d'accession à la propriété assortie d'une acquisition différée du terrain, ainsi que les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logement dans le cadre d'une opération d'accession à la propriété sous le bénéfice d'un prêt à remboursement différé octroyé par un organisme associé collecteur de l'Union d'économie sociale du logement mentionné à l'article L. 313-18 du code de la construction et de l'habitation dès lors que, dans un même programme de construction ou pour un même constructeur et pour des caractéristiques équivalentes, le prix de vente ou de construction hors taxe des logements n'excède pas celui des logements pour lesquels le taux réduit ne s'applique pas.

Les logements mentionnés à l'alinéa précédent s'entendent des logements neufs, destinés à être affectés à l'habitation principale de personnes physiques, si ces personnes accèdent pour la première fois à la propriété au sens du I de l'article 244 quater J du présent code, si elles bénéficient d'une aide à l'accession sociale à la propriété attribuée par une ou plusieurs collectivités territoriales ou un groupement de collectivités territoriales du lieu d'implantation du logement et si la somme des revenus fiscaux de référence, au sens du 1° du IV de l'article 1417, des personnes destinées à occuper ce logement ne dépasse pas les plafonds de ressources prévus pour les titulaires de contrats de location-accession mentionnés au 4 du présent I ;

10. Les cessions de droits immobiliers démembrés de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation, lorsque l'usufruitier bénéficie d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application des 3° ou 5° de l'article L. 351-2 du même code ;

11. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du huitième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 précitée ou entièrement situés à une distance de moins de 500 mètres de la limite de ces quartiers ;

12. Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 et suivants du code de la construction et de l'habitation ;

II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

III. - Les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de la taxe sur la valeur ajoutée en application de l'article 279-0 bis et dans la mesure où ces travaux portent sur les locaux mentionnés aux 2 à 8 du I du présent article.

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"@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

Ces dispositions s'appliquent aux opérations engagées, définies par décret, jusqu'au 31 décembre 2010 ;
\n

II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

" } }, "LEGIARTI000024189127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189127", "URL": "article/LEGI/ARTI/00/00/24/18/91/LEGIARTI000024189127.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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L112-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370319", "@num": "L331-12", "#text": "Code de l'urbanisme - art. L331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982445", "@num": "L331-7", "#text": "Code de l'urbanisme - art. L331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283462", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306111", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304363", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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R331-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898121", "@num": "R391-8", "#text": "Code de la construction et de l'habitation. - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I.-Les opérations suivantes réalisées dans le cadre de la politique sociale :

3. Le premier apport de logements sociaux à usage locatif dont la construction a fait l'objet d'une livraison à soi-même mentionnée au II, réalisé dans les cinq ans de l'achèvement de la construction au profit d'un organisme d'habitations à loyer modéré visé à l'article L. 411-2 du code de la construction et de l'habitation, à la condition que l'acte d'apport prévoie le transfert de la société cédante à la société bénéficiaire de l'apport, du prêt prévu à l'article R. 331-1 du même code et de la convention mentionnée aux 3° ou 5° de l'article L. 351-2 du même code ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

Les logements mentionnés à l'alinéa précédent s'entendent des logements neufs, destinés à être affectés à l'habitation principale de personnes physiques, si ces personnes accèdent pour la première fois à la propriété au sens du I de l'article 244 quater J, si elles bénéficient d'une aide à l'accession sociale à la propriété attribuée par une ou plusieurs collectivités territoriales ou un groupement de collectivités territoriales du lieu d'implantation du logement et si la somme des revenus fiscaux de référence, au sens du 1° du IV de l'article 1417, des personnes destinées à occuper ce logement ne dépasse pas les plafonds de ressources prévus pour les titulaires de contrats de location-accession mentionnés au 4.

Ces dispositions s'appliquent aux opérations engagées, définies par décret, jusqu'au 31 décembre 2010 ;
\n

II.-Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

III.-Les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de la taxe sur la valeur ajoutée en application de l'article 279-0 bis et dans la mesure où ces travaux portent sur les locaux mentionnés aux 2 à 8 du I.

" } }, "LEGIARTI000025091603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025091603", "URL": "article/LEGI/ARTI/00/00/25/09/16/LEGIARTI000025091603.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 13 III : les dispositions du présent article s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2012. Pour les dérogations se reporter aux dispositions de l'article 13-III 1° à 8°.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 7 % en ce qui concerne :

I.-Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

Les logements mentionnés à l'alinéa précédent s'entendent des logements neufs, destinés à être affectés à l'habitation principale de personnes physiques, si ces personnes accèdent pour la première fois à la propriété au sens du I de l'article 244 quater J, si elles bénéficient d'une aide à l'accession sociale à la propriété attribuée par une ou plusieurs collectivités territoriales ou un groupement de collectivités territoriales du lieu d'implantation du logement et si la somme des revenus fiscaux de référence, au sens du 1° du IV de l'article 1417, des personnes destinées à occuper ce logement ne dépasse pas les plafonds de ressources prévus pour les titulaires de contrats de location-accession mentionnés au 4.

Ces dispositions s'appliquent aux opérations engagées, définies par décret, jusqu'au 31 décembre 2010 ;
\n

II.-Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 7 % en application du I ;

III.-Les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de 7 % de la taxe sur la valeur ajoutée en application de l'article 279-0 bis et dans la mesure où ces travaux portent sur les locaux mentionnés aux 2 à 8 du I.

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R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304363", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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L313-34", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 7 % en ce qui concerne :

I.-Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
\n

II.-Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 7 % en application du I ;

III.-Les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de 7 % de la taxe sur la valeur ajoutée en application de l'article 279-0 bis et dans la mesure où ces travaux portent sur les locaux mentionnés aux 2 à 8 du I.

" } }, "LEGIARTI000026950032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026950032", "URL": "article/LEGI/ARTI/00/00/26/95/00/LEGIARTI000026950032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, art. 68-III-B : le taux \"7 %\" est remplacé par le taux \"10 %\" pour les opérations dont le fait générateur intervient à compter du 1er janvier 2014. Toutefois, ils ne s'appliquent pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

Pour les dérogations au taux de TVA de 10 % se reporter aux points 2 et 3 du B du III du même article 68.

\n
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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne :

I.-Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
\n

II.-Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 10 % en application du I ;

III.-Les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de 10 % de la taxe sur la valeur ajoutée en application de l'article 279-0 bis et dans la mesure où ces travaux portent sur les locaux mentionnés aux 2 à 8 du I.

" } }, "LEGIARTI000028434156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028434156", "URL": "article/LEGI/ARTI/00/00/28/43/41/LEGIARTI000028434156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Pour les dérogations au taux de TVA de 10 % se reporter aux points 2 et 3 du B du III du même article 68.

\n
\n
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Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. 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L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304363", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

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7 bis. Les livraisons de logements à usage locatif aux organismes réalisant les opérations prévues par une convention mentionnée à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et situées sur des terrains octroyés au titre des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du code de la construction et de l'habitation et dont la réalisation était initialement prévue par l'association mentionnée à l'article L. 313-34 du même code. Ces logements sont destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 dudit code ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
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II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 5,5 % en application du I ;

III. - (Abrogé) ;

IV. - A. - Les livraisons à soi-même de travaux de rénovation portant sur les locaux mentionnés aux 2 à 8 du I et ayant pour objet de concourir directement à :

1° La réalisation d'économies d'énergie et de fluides, concernant :

a) Les éléments constitutifs de l'enveloppe du bâtiment ;

b) Les systèmes de chauffage ;

c) Les systèmes de production d'eau chaude sanitaire ;

d) Les systèmes de refroidissement dans les départements d'outre-mer ;

e) Les équipements de production d'énergie utilisant une source d'énergie renouvelable ;

f) Les systèmes de ventilation ;

g) Les systèmes d'éclairage des locaux ;

h) Les systèmes de répartition des frais d'eau et de chauffage ;

2° L'accessibilité de l'immeuble et du logement et l'adaptation du logement aux personnes en situation de handicap et aux personnes âgées, concernant les cheminements extérieurs, le stationnement, l'accès au bâtiment, les parties communes de l'immeuble et les logements ;

3° La mise en conformité des locaux avec les normes mentionnées à l'article 25 de la loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière ;

4° La protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb ;

5° La protection des locataires en matière de prévention et de lutte contre les incendies, de sécurité des ascenseurs, de sécurité des installations de gaz et d'électricité, de prévention des risques naturels, miniers et technologiques ou d'installation de dispositifs de retenue des personnes.

B. - Les livraisons à soi-même de travaux induits et indissociablement liés aux travaux prévus au A.

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" } }, "LEGIARTI000029042619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042619", "URL": "article/LEGI/ARTI/00/00/29/04/26/LEGIARTI000029042619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Pour les dérogations au taux de TVA de 10 % se reporter aux points 2 et 3 du B du III du même article 68.

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\n
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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
\n

II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 5,5 % en application du I ;

III. - (Abrogé) ;

IV. - 1. - Les livraisons à soi-même de travaux de rénovation portant sur les locaux mentionnés aux 2 à 8 du I et ayant pour objet de concourir directement à :

1° La réalisation d'économies d'énergie et de fluides, concernant :

a) Les éléments constitutifs de l'enveloppe du bâtiment ;

b) Les systèmes de chauffage ;

c) Les systèmes de production d'eau chaude sanitaire ;

d) Les systèmes de refroidissement dans les départements d'outre-mer ;

e) Les équipements de production d'énergie utilisant une source d'énergie renouvelable ;

f) Les systèmes de ventilation ;

g) Les systèmes d'éclairage des locaux ;

h) Les systèmes de répartition des frais d'eau et de chauffage ;

4° La protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb ;

2. - Les livraisons à soi-même de travaux induits et indissociablement liés aux travaux prévus au 1.

" } }, "LEGIARTI000030021675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021675", "URL": "article/LEGI/ARTI/00/00/30/02/16/LEGIARTI000030021675.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 article 17 II : les présentes dispositions s'appliquent aux opérations pour lesquelles la demande de permis de construire est déposée à compter du 1er janvier 2015 et jusqu'au 31 décembre 2024 pour les opérations situées dans les quartiers faisant l'objet d'une convention prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine.
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L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304363", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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"@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
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11 bis. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du huitième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés, à la date du dépôt de la demande de permis de construire, dans les quartiers prioritaires de la politique de la ville définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui font l'objet d'un contrat de ville prévu à l'article 6 de la même loi ou entièrement situés, à la même date, à une distance de moins de 300 mètres de la limite de ces quartiers.

Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

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II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 5,5 % en application du I ;

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III. - 1. Les livraisons à soi-même de travaux portant sur les locaux mentionnés aux 2, 5, 6 et 8 du I du présent article, lorsque ces travaux consistent en une extension ou rendent l'immeuble à l'état neuf, au sens du 2° du 2 du I de l'article 257, sous réserve de la prise en compte de ces opérations d'extension ou de remise à neuf dans les conventions mentionnées aux 2, 5, 6 et 8 du I du présent article ;

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2. Les livraisons à soi-même de travaux de rénovation, d'amélioration, de transformation ou d'aménagement réalisés dans le cadre de l'une des opérations suivantes, lorsque l'acquéreur bénéficie pour cette opération d'un prêt accordé pour la construction, l'acquisition ou l'amélioration de logements locatifs aidés ou d'une subvention de l'Agence nationale pour la rénovation urbaine et a conclu avec l'Etat une convention en application des 3° à 5° de l'article L. 351-2 du code de la construction et de l'habitation :

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a) Acquisition de logements et d'immeubles destinés à l'habitation, suivie de travaux d'amélioration ;

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b) Acquisition de locaux ou d'immeubles non affectés à l'habitation, suivie de leur transformation ou aménagement en logements ;

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c) Travaux d'amélioration exécutés sur des immeubles ou des logements cédés à bail emphytéotique par l'Etat, des collectivités territoriales ou leurs groupements ;

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IV. - 1. - Les livraisons à soi-même de travaux de rénovation portant sur les locaux mentionnés aux 2 à 8 du I et ayant pour objet de concourir directement à :

1° La réalisation d'économies d'énergie et de fluides, concernant :

a) Les éléments constitutifs de l'enveloppe du bâtiment ;

b) Les systèmes de chauffage ;

c) Les systèmes de production d'eau chaude sanitaire ;

d) Les systèmes de refroidissement dans les départements d'outre-mer ;

e) Les équipements de production d'énergie utilisant une source d'énergie renouvelable ;

f) Les systèmes de ventilation ;

g) Les systèmes d'éclairage des locaux ;

h) Les systèmes de répartition des frais d'eau et de chauffage ;

4° La protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb ;

2. - Les livraisons à soi-même de travaux induits et indissociablement liés aux travaux prévus au 1.

\n
" } }, "LEGIARTI000030701219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701219", "URL": "article/LEGI/ARTI/00/00/30/70/12/LEGIARTI000030701219.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 article 17 II : les présentes dispositions s'appliquent aux opérations pour lesquelles la demande de permis de construire est déposée à compter du 1er janvier 2015 et jusqu'au 31 décembre 2024 pour les opérations situées dans les quartiers faisant l'objet d'une convention prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine.
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\n

La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. - Les opérations suivantes réalisées dans le cadre de la politique sociale :

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;
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Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

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II. - Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 5,5 % en application du I ;

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III. - 1. Les livraisons à soi-même de travaux portant sur les locaux mentionnés aux 2, 5, 6 et 8 du I, lorsque ces travaux consistent en une extension ou rendent l'immeuble à l'état neuf, au sens du 2° du 2 du I de l'article 257, sous réserve de la prise en compte de ces opérations d'extension ou de remise à neuf dans les conventions mentionnées aux 2, 5, 6 et 8 du I du présent article ;

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a) Acquisition de logements et d'immeubles destinés à l'habitation, suivie de travaux d'amélioration ;

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b) Acquisition de locaux ou d'immeubles non affectés à l'habitation, suivie de leur transformation ou aménagement en logements ;

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c) Travaux d'amélioration exécutés sur des immeubles ou des logements cédés à bail emphytéotique par l'Etat, des collectivités territoriales ou leurs groupements ;

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IV. - 1. - Les livraisons à soi-même de travaux de rénovation portant sur les locaux mentionnés aux 2 à 8 du I et ayant pour objet de concourir directement à :

1° La réalisation d'économies d'énergie et de fluides, concernant :

a) Les éléments constitutifs de l'enveloppe du bâtiment ;

b) Les systèmes de chauffage ;

c) Les systèmes de production d'eau chaude sanitaire ;

d) Les systèmes de refroidissement dans les départements d'outre-mer ;

e) Les équipements de production d'énergie utilisant une source d'énergie renouvelable ;

f) Les systèmes de ventilation ;

g) Les systèmes d'éclairage des locaux ;

h) Les systèmes de répartition des frais d'eau et de chauffage ;

4° La protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb ;

2. - Les livraisons à soi-même de travaux induits et indissociablement liés aux travaux prévus au 1.

\n
" } }, "LEGIARTI000033810507": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033810507", "URL": "article/LEGI/ARTI/00/00/33/81/05/LEGIARTI000033810507.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000006474608", "@num": "25", "#text": "Loi n° 86-1290 du 23 décembre 1986 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

I. – Les opérations suivantes réalisées dans le cadre de la politique sociale :

7. Les livraisons de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du même code ou à des sociétés civiles immobilières dont cette association détient la majorité des parts lorsque ces logements sont destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du même code et sont situés soit dans des quartiers faisant l'objet de la convention pluriannuelle prévue aux articles 10 ou 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, soit entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;

Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

13. Les livraisons de terrains à bâtir à un organisme de foncier solidaire en vue de la conclusion d'un bail réel solidaire, les livraisons de logements neufs à un organisme de foncier solidaire en vue de la conclusion d'un bail réel solidaire conclu dans les conditions prévues au premier alinéa de l'article L. 255-2 du code de la construction et de l'habitation ainsi que les cessions, prévues à l'article L. 255-3 du même code, des droits réels immobiliers attachés aux logements construits ou réhabilités dans le cadre d'un tel bail et destinés à la résidence principale des acquéreurs.

II. – Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit de 5,5 % en application du I ;

III. – 1. Les livraisons à soi-même de travaux portant sur les locaux mentionnés aux 2,5,6 et 8 du I, lorsque ces travaux consistent en une extension ou rendent l'immeuble à l'état neuf, au sens du 2° du 2 du I de l'article 257, sous réserve de la prise en compte de ces opérations d'extension ou de remise à neuf dans les conventions mentionnées aux 2,5,6 et 8 du I du présent article ;

a) Acquisition de logements et d'immeubles destinés à l'habitation, suivie de travaux d'amélioration ;

b) Acquisition de locaux ou d'immeubles non affectés à l'habitation, suivie de leur transformation ou aménagement en logements ;

c) Travaux d'amélioration exécutés sur des immeubles ou des logements cédés à bail emphytéotique par l'Etat, des collectivités territoriales ou leurs groupements ;

IV. – 1. – Les livraisons à soi-même de travaux de rénovation portant sur les locaux mentionnés aux 2 à 8 du I et ayant pour objet de concourir directement à :

1° La réalisation d'économies d'énergie et de fluides, concernant :

a) Les éléments constitutifs de l'enveloppe du bâtiment ;

b) Les systèmes de chauffage ;

c) Les systèmes de production d'eau chaude sanitaire ;

d) Les systèmes de refroidissement dans les départements d'outre-mer ;

e) Les équipements de production d'énergie utilisant une source d'énergie renouvelable ;

f) Les systèmes de ventilation ;

g) Les systèmes d'éclairage des locaux ;

h) Les systèmes de répartition des frais d'eau et de chauffage ;

4° La protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb ;

2. – Les livraisons à soi-même de travaux induits et indissociablement liés aux travaux prévus au 1.

" } }, "LEGIARTI000036426536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-11-25", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426536", "URL": "article/LEGI/ARTI/00/00/36/42/65/LEGIARTI000036426536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 12 II A de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2018. Toutefois, il ne s'applique pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000006474608", "@num": "25", "#text": "LOI n° 86-1290 du 23 décembre 1986 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000025079836", "@num": "Annexe I", "#text": "Arrêté du 3 mai 2002 - art. 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R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426530", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. 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L255-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824836", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020443167", "@num": "L313-34", "#text": "Code de la construction et de l'habitation. - art. L313-34", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432665", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. 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"@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taux réduits de taxe sur la valeur ajoutée sont ceux mentionnés à l'article 278 sexies-0 A pour les opérations suivantes, réalisées dans le cadre de la politique sociale du logement :

I. 1. Les livraisons de terrains à bâtir consenties aux organismes d'habitations à loyer modéré visés à l'article L. 411-2 du code de la construction et de l'habitation ou aux personnes bénéficiaires, au moment de la livraison, d'un prêt mentionné à l'article R. 331-1 du même code pour la construction de logements visés aux 3° et 5° de l'article L. 351-2 dudit code ;

7. Les livraisons de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du même code ou à des sociétés civiles immobilières dont cette association détient la majorité des parts lorsque ces logements sont destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du même code et sont situés soit dans des quartiers faisant l'objet de la convention pluriannuelle prévue aux articles 10 ou 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, soit entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;

Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

II. – Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

2. (Abrogé) ;

IV. – (Abrogé).

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Annexe I à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051397190", "@num": "D31-10-9", "#text": "Code de la construction et de l'habitation. - art. D31-10-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022525685", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382387", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992619", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467495", "@num": "1391 E", "#text": "Code général des impôts, CGI. - art. 1391 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217318", "@num": "1635 quater D", "#text": "Code général des impôts, CGI. - art. 1635 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196126", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426584", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021766", "@num": "278 sexies A", "#text": "Code général des impôts, CGI. - art. 278 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826236", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919240", "@num": "L255-2", "#text": "Code de la construction et de l'habitation. - art. L255-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919242", "@num": "L255-3", "#text": "Code de la construction et de l'habitation. - art. L255-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824836", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669426", "@num": "L313-34", "#text": "Code de la construction et de l'habitation. - art. L313-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898440", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. R331-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898121", "@num": "R391-8", "#text": "Code de la construction et de l'habitation. - art. R391-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304347", "@fin": "1996-05-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304348", "@fin": "1997-04-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Les taux réduits de taxe sur la valeur ajoutée sont ceux mentionnés à l'article 278 sexies-0 A pour les opérations suivantes, réalisées dans le cadre de la politique sociale du logement :

7. Les livraisons de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du même code ou à des sociétés civiles immobilières dont cette association détient la majorité des parts lorsque ces logements sont destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du même code et sont situés soit dans des quartiers faisant l'objet de la convention pluriannuelle prévue aux articles 10 ou 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, soit entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;

11. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 précitée ou entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

11 bis. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés, à la date du dépôt de la demande de permis de construire, dans les quartiers prioritaires de la politique de la ville définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui font l'objet d'un contrat de ville prévu à l'article 6 de la même loi ou entièrement situés, à la même date, à une distance de moins de 300 mètres de la limite de ces quartiers ou, à la condition que ces quartiers fassent l'objet d'une convention prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée, intégrés à un ensemble immobilier entièrement situé, à la même date, à moins de 500 mètres de la limite de ces quartiers et partiellement à moins de 300 mètres de cette même limite.

Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

II. – Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

2. (Abrogé) ;

IV. – (Abrogé).

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Les taux réduits de taxe sur la valeur ajoutée sont ceux mentionnés à l'article 278 sexies-0 A pour les opérations suivantes, réalisées dans le cadre de la politique sociale du logement :

2. Les livraisons de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 831-1 du même code et qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date, lorsque l'acquéreur bénéficie pour cette acquisition d'un prêt prévu à l'article R. 331-1 du même code ou d'une subvention de l'Agence nationale pour la rénovation urbaine et a conclu avec l'Etat une convention en application des 3° ou 5° de l'article L. 831-1 du même code ;

7. Les livraisons de logements à usage locatif à l'association mentionnée à l'article L. 313-34 du même code ou à des sociétés civiles immobilières dont cette association détient la majorité des parts lorsque ces logements sont destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du même code et sont situés soit dans des quartiers faisant l'objet de la convention pluriannuelle prévue aux articles 10 ou 10-3 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine, soit entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

8. Les livraisons de locaux aux établissements mentionnés aux 6° et 7° du I de l'article L. 312-1 du code de l'action sociale et des familles, agissant sans but lucratif et dont la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article, lorsqu'ils hébergent à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à l'article R. 331-1 du code de la construction et de l'habitation, et que ces locaux font l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département ;

9. (Périmé) ;

10. Les cessions de droits immobiliers démembrés de logements sociaux neufs à usage locatif mentionnés aux 3° et 5° de l'article L. 831-1 du code de la construction et de l'habitation, lorsque l'usufruitier bénéficie d'un prêt prévu à l'article R. 331-1 du même code et a conclu avec l'Etat une convention en application des 3° ou 5° de l'article L. 831-1 du même code ;

11. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés dans des quartiers faisant l'objet d'une convention prévue à l'article 10 de la loi n° 2003-710 du 1er août 2003 précitée ou entièrement situés à une distance de moins de 300 mètres de la limite de ces quartiers ;

11 bis. Les livraisons d'immeubles et les travaux réalisés en application d'un contrat unique de construction de logements dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, destinés à des personnes physiques dont les ressources à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de l'article L. 411-2 du code de la construction et de l'habitation et situés, à la date du dépôt de la demande de permis de construire, dans les quartiers prioritaires de la politique de la ville définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine qui font l'objet d'un contrat de ville prévu à l'article 6 de la même loi ou entièrement situés, à la même date, à une distance de moins de 300 mètres de la limite de ces quartiers ou, à la condition que ces quartiers fassent l'objet d'une convention prévue à l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée, intégrés à un ensemble immobilier entièrement situé, à la même date, à moins de 500 mètres de la limite de ces quartiers et partiellement à moins de 300 mètres de cette même limite.

Le prix de vente ou de construction des logements ne peut excéder les plafonds prévus pour les opérations mentionnées au 4 du présent I ;

II. – Les livraisons à soi-même d'immeubles dont l'acquisition aurait bénéficié du taux réduit en application du I ;

2. (Abrogé) ;

IV. – (Abrogé).

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I. - Les prêts mentionnés au présent chapitre sont consentis pour le financement des opérations suivantes :

1° La construction d'un logement, accompagnée, le cas échéant, de l'acquisition de droits de construire ou de terrains destinés à la construction de ce logement, ou l'acquisition d'un logement en vue de sa première occupation ; l'aménagement à usage de logement de locaux non destinés à l'habitation est assimilé à la construction d'un logement ; L'acquisition d'un logement en vue de sa première occupation après la réalisation de travaux concourant à la production ou à la livraison d'un immeuble neuf au sens du 2° du 2 du I de l'article 257 du code général des impôts est également assimilée à la construction d'un logement ;

2° L'acquisition d'un logement ayant déjà été occupé ;

3° L'acquisition d'un logement faisant l'objet d'un contrat régi par les dispositions de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière lorsque cette acquisition porte sur des opérations mentionnées au 1° ou au 2° ;

4° L'acquisition d'un logement faisant l'objet d'un contrat de bail réel solidaire régi par les dispositions du chapitre V du titre V du livre II lorsque cette acquisition porte sur des opérations mentionnées au 1° ou au 2°.

Les opérations des 1° et 2° peuvent, le cas échéant, être réalisées :

- lorsque l'emprunteur détient l'usufruit d'un logement ou d'un terrain, par l'acquisition de la nue-propriété de celui-ci ;

- lorsque l'emprunteur détient la nue-propriété d'un logement ou d'un terrain, par l'acquisition de l'usufruit de celui-ci ;

- lorsque l'emprunteur détient des parts indivises d'un logement ou d'un terrain, par l'acquisition de la totalité des autres parts de celui-ci ;

- lorsque l'emprunteur détient des parts de société civiles immobilières d'attribution, par l'acquisition de la totalité des autres parts correspondant à un unique lot d'habitation ;

- par la souscription d'un bail emphytéotique ou à construction, dès lors que le contrat de bail prévoit une clause de transfert à terme de la propriété du terrain à l'emprunteur.

Les opérations du présent article peuvent comprendre des travaux. Elles peuvent également comprendre la construction ou l'acquisition simultanée de dépendances dont la liste est fixée par arrêté des ministres chargés du logement, de l'économie et du budget.

Les travaux de construction ou d'amélioration ne doivent pas avoir été commencés par l'emprunteur avant l'émission de l'offre de prêt. Dans le cadre d'une vente d'immeuble à rénover mentionnée à l'article L. 262-1, les travaux d'amélioration peuvent avoir été commencés par le vendeur avant l'émission de l'offre de prêt de l'acheteur.

II. - Sont qualifiés de “ neufs ”, au sens du présent chapitre, les logements mentionnés au 1°, ceux mentionnés au 3° lorsque l'emprunteur est le premier occupant à la date de la levée d'option ainsi que ceux mentionnés au 4° lorsque l'emprunteur est le premier occupant. Les autres logements sont qualifiés d'\" anciens \" et sont soumis à la condition de vente du parc social à ses occupants mentionnée au deuxième alinéa de l'article L. 31-10-2 et au IV de l'article L. 31-10-3, ou à la condition de travaux mentionnée au V de l'article L. 31-10-3. L'emprunteur justifie du respect de cette condition dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

III. - La quotité minimale de travaux d'amélioration mentionnée au V de l'article L. 31-10-3 est égale à 25 % du coût total de l'opération. Ces travaux d'amélioration s'entendent de tous travaux ayant pour objet la création de surfaces habitables nouvelles ou de surfaces annexes définies par arrêté, la modernisation, l'assainissement ou l'aménagement des surfaces habitables ou des surfaces annexes ainsi que les travaux destinés à réaliser des économies d'énergie, à l'exception de ceux financés au moyen de l'avance prévue au chapitre IX.

" } }, "LEGIARTI000041467447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2019-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041467447", "URL": "article/LEGI/ARTI/00/00/41/46/74/LEGIARTI000041467447.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 30 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent aux opérations intervenant à compter du 1er décembre 2019.

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"2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304355", "@fin": "2004-08-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304356", "@fin": "2005-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304357", "@fin": "2006-07-16", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304358", "@fin": "2007-03-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304359", "@fin": "2007-12-29", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014224", "@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'application du présent article :
\n
\n 1° Un logement locatif social s'entend d'un logement auquel s'applique l'aide personnalisée au logement conformément aux 3° ou 5° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\n 2° Le prêt réglementé s'entend du prêt octroyé pour financer la construction, l'acquisition ou l'amélioration d'un logement locatif social et conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n 3° Le prêt locatif aidé d'intégration s'entend du prêt réglementé octroyé pour financer un logement locatif social adapté aux besoins des ménages qui rencontrent des difficultés d'insertion particulières dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément auxdits 3° ou 5° de l'article L. 831-1 dudit code ;
\n
\n 4° Le prêt locatif à usage social s'entend du prêt réglementé, autre que le prêt locatif aidé d'intégration, octroyé pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n 5° Le prêt locatif social s'entend du prêt réglementé octroyé à compter du 8 mars 2001 pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration n'est pas éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n 6° L'acquisition-amélioration s'entend de la succession des opérations suivantes portant sur des locaux affectés ou non à l'habitation :
\n
\n a) La livraison financée par un prêt réglementé ou la mise à disposition dans le cadre d'un bail emphytéotique consenti par l'Etat, une collectivité territoriale ou un groupement de collectivités territoriales ;
\n
\n b) La réalisation de travaux d'amélioration, de transformation ou d'aménagement financés par un prêt réglementé ;
\n
\n 7° Le contrat d'accession à la propriété s'entend, dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, du contrat unique de vente ou de construction de logements destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds majorés prévus à la première phrase du dixième alinéa de l'article L. 411-2 du même code ;
\n
\n 8° Les quartiers prioritaires de la politique de la ville s'entendent de ceux définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ;
\n
\n 9° Les conventions de rénovation urbaine s'entendent des conventions pluriannuelles prévues au deuxième alinéa de l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ;
\n
\n 10° Les conventions de renouvellement urbain s'entendent des conventions pluriannuelles prévues au premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration ;
\n
\n 11° Les organismes d'habitations à loyer modéré s'entendent de ceux mentionnés à l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n 12° L'association foncière logement s'entend de celle mentionnée à l'article L. 313-34 du même code.
\n
\n II.-Dans le secteur du logement locatif social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A du présent code :
\n
\n A.-Les livraisons et livraisons à soi-même des logements neufs suivants :
\n
\n 1° Les logements locatifs sociaux financés par un prêt locatif aidé d'intégration ;
\n
\n 2° Les logements locatifs sociaux financés par un prêt locatif à usage social lorsqu'ils sont situés :
\n
\n a) Dans un quartier prioritaire de politique de la ville, y compris partiellement, lorsque ces logements font l'objet d'une convention de renouvellement urbain ;
\n
\n b) En dehors de ces quartiers et :

\n
\n-soit font l'objet d'une convention de renouvellement urbain ;
\n
\n-soit sont intégrés dans un ensemble immobilier pour lequel la proportion de logements relevant d'une telle convention, parmi l'ensemble des logements locatifs sociaux financés par un prêt locatif aidé d'intégration ou à usage social, est au moins égale à 50 % ;

\n
\n 3° Les logements locatifs sociaux autres que ceux mentionnés aux 1° et 2°.
\n
\n Le présent A s'applique lorsque le destinataire de l'opération est bénéficiaire des aides ou prêts ouvrant droit à l'aide personnalisée au logement pour le logement livré. Le 3° du présent A s'applique également lorsque le destinataire est l'association foncière logement lorsque celle-ci a conclu, pour le logement livré, la convention prévue au 4° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\n B.-Les opérations suivantes :
\n
\n 1° Les cessions de droits immobiliers démembrés de logements locatifs sociaux lorsque l'usufruitier bénéficie du prêt réglementé et a conclu la convention conditionnant l'application de l'aide personnalisée au logement ;
\n
\n 2° Les livraisons de locaux dans le cadre de l'acquisition-amélioration financées par un prêt locatif aidé d'intégration ou un prêt locatif à usage social ;
\n
\n C.-Les livraisons et livraisons à soi-même de logements à usage locatif autres que sociaux destinés à être occupés par des ménages dont le total des ressources n'excède pas celui prévu au c de l'article 279-0 bis A lorsque le destinataire est :
\n
\n 1° Pour les logements situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou d'une convention de renouvellement urbain, ou entièrement situés à moins de 300 mètres de la limite de ces quartiers, l'association foncière logement ou des sociétés civiles immobilières dont cette association détient la majorité des parts ;
\n
\n 2° Pour les logements situés sur des terrains octroyés au titre des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du code de la construction et de l'habitation, un organisme réalisant, en substitution de l'association foncière logement, des opérations immobilières qui relèvent d'une convention de rénovation urbaine.
\n
\n III.-Dans le secteur de l'accession sociale à la propriété, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A :
\n
\n 1° Les livraisons et livraisons à soi-même des logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département ;
\n
\n 2° Les livraisons et livraisons à soi-même des logements et travaux faisant l'objet d'un contrat d'accession à la propriété pour lequel le prix de vente ou de construction n'excède pas le plafond prévu pour les logements mentionnés au 1° du présent III lorsque, à la date du dépôt de la demande de permis de construire, ces logements et travaux :
\n
\n a) Soit sont situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville prévu à l'article 6 de la loi n° 2014-173 du 21 février 2014 précitée, ou sont entièrement situés à moins de 300 mètres de la limite de ces quartiers ;
\n
\n b) Soit, dans les situations autres que celles mentionnées au a, sont intégrés à un ensemble immobilier partiellement situé à moins de 300 mètres et entièrement situé à moins de 500 mètres de la limite d'un quartier prioritaire de la politique de la ville faisant l'objet d'une convention de renouvellement urbain ;
\n
\n 3° Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l'habitation ;
\n
\n 4° Les opérations suivantes réalisées en vue de la conclusion d'un bail réel solidaire dans les conditions prévues au chapitre V du titre V du livre II du même code :
\n
\n a) Les livraisons de terrains à bâtir à un organisme de foncier solidaire ;
\n
\n b) Lorsque le bail est pris par la personne qui occupe le logement, les livraisons de logements neufs à un organisme de foncier solidaire ;
\n
\n c) Lorsque le bail est pris par une autre personne, les cessions des droits réels immobiliers.
\n
\n IV.-Dans le secteur social et médico-social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A les livraisons et livraisons à soi-même de locaux directement destinés ou mis à la disposition des structures suivantes :
\n
\n 1° Les structures d'hébergement temporaire ou d'urgence suivantes :
\n
\n a) Les centres d'hébergement et de réinsertion sociale relevant du 8° du I de l'article L. 312-1 du code de l'action sociale et des familles ;
\n
\n b) Les structures dénommées “ lits halte soins santé ”, les structures dénommées “ lits d'accueil médicalisés ” et les appartements de coordination thérapeutique mentionnés au 9° du même I ;
\n
\n c) Les centres d'hébergement d'urgence déclarés conformément à l'article L. 322-1 du même code, lorsqu'ils sont destinés aux personnes sans domicile ;
\n
\n 2° Les établissements suivants, lorsqu'ils agissent sans but lucratif, que leur gestion est désintéressée et qu'ils assurent un accueil temporaire ou permanent :
\n
\n a) Les établissements mentionnés au 2° du I de l'article L. 312-1 du code de l'action sociale et des familles qui hébergent des mineurs ou de jeunes adultes handicapés, pour la seule partie des locaux dédiée à l'hébergement ;
\n
\n b) Les établissements mentionnés au 6° du même I qui hébergent des personnes âgées et qui remplissent les critères d'éligibilité d'un prêt réglementé ;
\n
\n c) Les établissements mentionnés au 7° dudit I qui hébergent des personnes handicapées ;
\n
\n d) Les établissements mentionnés à l'article L. 633-1 du code de la construction et de l'habitation qui hébergent des jeunes travailleurs et auxquels s'applique l'aide personnalisée au logement conformément au 5° de l'article L. 831-1 du même code.
\n
\n Le présent IV s'applique aux seules opérations faisant l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et l'Etat formalisant l'engagement d'héberger les publics concernés dans les conditions prévues au présent article et, selon le cas, par le code de l'action sociale et des familles ou le code de la construction et de l'habitation.
\n
\n V.-Relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A les livraisons de terrains à bâtir destinés à la construction de locaux faisant l'objet d'une opération taxable au taux réduit conformément au présent article, autres que celles mentionnées au a du 4° du III, lorsque l'acquéreur atteste de cette destination dans l'acte de vente.

" } }, "LEGIARTI000041477118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D31-10-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-11-15", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041477118", "URL": "article/LEGI/ARTI/00/00/41/47/71/LEGIARTI000041477118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2020-9 du 6 janvier 2020, ces dispositions s'appliquent aux offres de prêts émises à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042522414", "@num": "3-1", "#text": "Arrêté du 26 mars 2004 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437021", "@nortexte": "EQUU0400077A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000041528008", "@num": "1", "#text": "Arrêté du 30 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359966", "@num": "6-1", "#text": "Arrêté du 30 décembre 2010 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049360007", "@num": "7", "#text": "Arrêté du 30 décembre 2010 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000041527978", "@num": "8", "#text": "Arrêté du 30 décembre 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000042522609", "@num": "8-1", "#text": "Arrêté du 30 décembre 2010 - art. 8-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359995", "@num": "Annexe XIV", "#text": "Arrêté du 30 décembre 2010 - art. 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I. - Les prêts mentionnés au présent chapitre sont consentis pour le financement des opérations suivantes :

2° L'acquisition d'un logement ayant déjà été occupé ;

Les opérations des 1° et 2° peuvent, le cas échéant, être réalisées :

- lorsque l'emprunteur détient l'usufruit d'un logement ou d'un terrain, par l'acquisition de la nue-propriété de celui-ci ;

- lorsque l'emprunteur détient la nue-propriété d'un logement ou d'un terrain, par l'acquisition de l'usufruit de celui-ci ;

- lorsque l'emprunteur détient des parts indivises d'un logement ou d'un terrain, par l'acquisition de la totalité des autres parts de celui-ci ;

- lorsque l'emprunteur détient des parts de société civiles immobilières d'attribution, par l'acquisition de la totalité des autres parts correspondant à un unique lot d'habitation ;

- par la souscription d'un bail emphytéotique ou à construction, dès lors que le contrat de bail prévoit une clause de transfert à terme de la propriété du terrain à l'emprunteur.

Les travaux de construction ou d'amélioration ne doivent pas avoir été commencés par l'emprunteur avant l'émission de l'offre de prêt. Les travaux d'amélioration peuvent avoir été commencés par le vendeur avant l'émission de l'offre de prêt de l'acheteur dans le cadre d'une vente d'immeuble à rénover mentionnée à l'article L. 262-1 ou pour un logement ayant donné lieu à un contrat régi par les dispositions de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière faisant l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département.

II. - Sont qualifiés de “ neufs ”, au sens du présent chapitre, les logements mentionnés au 1°, ceux mentionnés au 3° lorsque l'emprunteur est le premier occupant à la date de la levée d'option ainsi que ceux mentionnés au 4° lorsque l'emprunteur est le premier occupant. Les autres logements sont qualifiés d'\" anciens \" et sont soumis à la condition de vente du parc social à ses occupants mentionnée au deuxième alinéa de l'article L. 31-10-2 et au IV de l'article L. 31-10-3, ou à la condition de travaux mentionnée au V de l'article L. 31-10-3. L'emprunteur justifie du respect de cette condition dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

II bis. - Le programme de travaux mentionnés au V de l'article L. 31-10-3 permet d'atteindre une consommation conventionnelle annuelle en énergie primaire après travaux inférieure à 331 kWh/m2. Cette consommation énergétique est évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement. L'emprunteur justifie du respect de ces conditions dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

" } }, "LEGIARTI000042524278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D31-10-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-01", "DATE_DEBUT": "2020-11-15" } }, "META_COMMUN": { "ID": "LEGIARTI000042524278", "URL": "article/LEGI/ARTI/00/00/42/52/42/LEGIARTI000042524278.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2020-9 du 6 janvier 2020, ces dispositions s'appliquent aux offres de prêts émises à compter du 1er janvier 2020.

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I.-Les prêts mentionnés au présent chapitre sont consentis pour le financement des opérations suivantes :

2° L'acquisition d'un logement ayant déjà été occupé ;

Les opérations des 1° et 2° peuvent, le cas échéant, être réalisées :

-lorsque l'emprunteur détient l'usufruit d'un logement ou d'un terrain, par l'acquisition de la nue-propriété de celui-ci ;

-lorsque l'emprunteur détient la nue-propriété d'un logement ou d'un terrain, par l'acquisition de l'usufruit de celui-ci ;

-lorsque l'emprunteur détient des parts indivises d'un logement ou d'un terrain, par l'acquisition de la totalité des autres parts de celui-ci ;

-lorsque l'emprunteur détient des parts de société civiles immobilières d'attribution, par l'acquisition de la totalité des autres parts correspondant à un unique lot d'habitation ;

-par la souscription d'un bail emphytéotique ou à construction, dès lors que le contrat de bail prévoit une clause de transfert à terme de la propriété du terrain à l'emprunteur.

II.-Sont qualifiés de “ neufs ”, au sens du présent chapitre, les logements mentionnés au 1°, ceux mentionnés au 3° lorsque l'emprunteur est le premier occupant à la date de la levée d'option, ceux mentionnés au 3° faisant l'objet d'une convention et d'un agrément de l'Etat mentionnés à l'article D. 331-76-5-1 du présent code lorsque l'emprunteur est le deuxième occupant à la condition, d'une part que le premier occupant ait quitté le logement moins de six mois après être entré dans les lieux et d'autre part que le bien ait moins de cinq ans à la date d'entrée dans les lieux du deuxième occupant, ainsi que ceux mentionnés au 4° lorsque l'emprunteur est le premier occupant. Les autres logements sont qualifiés d'\" anciens \" et sont soumis à la condition de vente du parc social à ses occupants mentionnée au deuxième alinéa de l'article L. 31-10-2 et au IV de l'article L. 31-10-3, ou à la condition de travaux mentionnée au V de l'article L. 31-10-3. L'emprunteur justifie du respect de cette condition dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

II bis.-Le programme de travaux mentionnés au V de l'article L. 31-10-3 permet d'atteindre une consommation conventionnelle annuelle en énergie primaire après travaux inférieure à 331 kWh/ m2. Cette consommation énergétique est évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement. L'emprunteur justifie du respect de ces conditions dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

III.-La quotité minimale de travaux d'amélioration mentionnée au V de l'article L. 31-10-3 est égale à 25 % du coût total de l'opération. Ces travaux d'amélioration s'entendent de tous travaux ayant pour objet la création de surfaces habitables nouvelles ou de surfaces annexes définies par arrêté, la modernisation, l'assainissement ou l'aménagement des surfaces habitables ou des surfaces annexes ainsi que les travaux destinés à réaliser des économies d'énergie, à l'exception de ceux financés au moyen de l'avance prévue au chapitre IX.

" } }, "LEGIARTI000042910215": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042910215", "URL": "article/LEGI/ARTI/00/00/42/91/02/LEGIARTI000042910215.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 50 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux livraisons de logements réalisées à compter du 1er janvier 2021 intervenant dans le cadre d'opérations de construction ou de transformation n'ayant pas fait l'objet d'un agrément conformément à l'article 279-0 bis A du code général des impôts, dans sa rédaction antérieure au 1er janvier 2021.

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I.-Pour l'application du présent article :
\n
\n1° Un logement locatif social s'entend d'un logement auquel s'applique l'aide personnalisée au logement conformément aux 3° ou 5° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\n2° Le prêt réglementé s'entend du prêt octroyé pour financer la construction, l'acquisition ou l'amélioration d'un logement locatif social et conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n3° Le prêt locatif aidé d'intégration s'entend du prêt réglementé octroyé pour financer un logement locatif social adapté aux besoins des ménages qui rencontrent des difficultés d'insertion particulières dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément auxdits 3° ou 5° de l'article L. 831-1 dudit code ;
\n
\n4° Le prêt locatif à usage social s'entend du prêt réglementé, autre que le prêt locatif aidé d'intégration, octroyé pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n5° Le prêt locatif social s'entend du prêt réglementé octroyé à compter du 8 mars 2001 pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration n'est pas éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n6° L'acquisition-amélioration s'entend de la succession des opérations suivantes portant sur des locaux affectés ou non à l'habitation :
\n
\na) La livraison financée par un prêt réglementé ou la mise à disposition dans le cadre d'un bail emphytéotique consenti par l'Etat, une collectivité territoriale ou un groupement de collectivités territoriales ;
\n
\nb) La réalisation de travaux d'amélioration, de transformation ou d'aménagement financés par un prêt réglementé ;
\n
\n7° Le contrat d'accession à la propriété s'entend, dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, du contrat unique de vente ou de construction de logements destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds majorés prévus à la première phrase du dixième alinéa de l'article L. 411-2 du même code ;
\n
\n8° Les quartiers prioritaires de la politique de la ville s'entendent de ceux définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ;
\n
\n9° Les conventions de rénovation urbaine s'entendent des conventions pluriannuelles prévues au deuxième alinéa de l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ;
\n
\n10° Les conventions de renouvellement urbain s'entendent des conventions pluriannuelles prévues au premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration ;
\n
\n11° Les organismes d'habitations à loyer modéré s'entendent de ceux mentionnés à l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n12° L'association foncière logement s'entend de celle mentionnée à l'article L. 313-34 du même code.
\n
\nII.-Dans le secteur du logement locatif social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A du présent code :
\n
\nA.-Les livraisons et livraisons à soi-même des logements neufs suivants :
\n
\n1° Les logements locatifs sociaux financés par un prêt locatif aidé d'intégration ;
\n
\n2° Les logements locatifs sociaux financés par un prêt locatif à usage social lorsqu'ils sont situés :
\n
\na) Dans un quartier prioritaire de politique de la ville, y compris partiellement, lorsque ces logements font l'objet d'une convention de renouvellement urbain ;
\n
\nb) En dehors de ces quartiers et :

-soit font l'objet d'une convention de renouvellement urbain ;
\n
\n-soit sont intégrés dans un ensemble immobilier pour lequel la proportion de logements relevant d'une telle convention, parmi l'ensemble des logements locatifs sociaux financés par un prêt locatif aidé d'intégration ou à usage social, est au moins égale à 50 % ;

3° Les logements locatifs sociaux autres que ceux mentionnés aux 1° et 2°.
\n
\nLe présent A s'applique lorsque le destinataire de l'opération est bénéficiaire des aides ou prêts ouvrant droit à l'aide personnalisée au logement pour le logement livré. Le 3° du présent A s'applique également lorsque le destinataire est l'association foncière logement lorsque celle-ci a conclu, pour le logement livré, la convention prévue au 4° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\nB.-Les opérations suivantes :
\n
\n1° Les cessions de droits immobiliers démembrés de logements locatifs sociaux lorsque l'usufruitier bénéficie du prêt réglementé et a conclu la convention conditionnant l'application de l'aide personnalisée au logement ;
\n
\n2° Les livraisons de locaux dans le cadre de l'acquisition-amélioration financées par un prêt locatif aidé d'intégration ou un prêt locatif à usage social ;
\n
\nC.-Les livraisons et livraisons à soi-même de logements à usage locatif autres que sociaux destinés à être occupés par des ménages dont le total des ressources n'excède pas celui prévu au 1° du I de l'article 279-0 bis A lorsque le destinataire est :
\n
\n1° Pour les logements situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou d'une convention de renouvellement urbain, ou entièrement situés à moins de 300 mètres de la limite de ces quartiers, l'association foncière logement ou des sociétés civiles immobilières dont cette association détient la majorité des parts ;
\n
\n2° Pour les logements situés sur des terrains octroyés au titre des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du code de la construction et de l'habitation, un organisme réalisant, en substitution de l'association foncière logement, des opérations immobilières qui relèvent d'une convention de rénovation urbaine.
\n
\nIII.-Dans le secteur de l'accession sociale à la propriété, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A :
\n
\n1° Les livraisons et livraisons à soi-même des logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département ;
\n
\n2° Les livraisons et livraisons à soi-même des logements et travaux faisant l'objet d'un contrat d'accession à la propriété pour lequel le prix de vente ou de construction n'excède pas le plafond prévu pour les logements mentionnés au 1° du présent III lorsque, à la date du dépôt de la demande de permis de construire, ces logements et travaux :
\n
\na) Soit sont situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville prévu à l'article 6 de la loi n° 2014-173 du 21 février 2014 précitée, ou sont entièrement situés à moins de 300 mètres de la limite de ces quartiers ;
\n
\nb) Soit, dans les situations autres que celles mentionnées au a, sont intégrés à un ensemble immobilier partiellement situé à moins de 300 mètres et entièrement situé à moins de 500 mètres de la limite d'un quartier prioritaire de la politique de la ville faisant l'objet d'une convention de renouvellement urbain ;
\n
\n3° Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l'habitation ;
\n
\n4° Les opérations suivantes réalisées dans le cadre d'un bail réel solidaire dans les conditions prévues au chapitre V du titre V du livre II du même code :

a) Les livraisons à un organisme de foncier solidaire et les livraisons à soi-même effectuées par ce dernier, d'immeubles destinés, le cas échéant après travaux, à faire l'objet d'un bail réel solidaire ;

b) Les cessions de droits réels immobiliers objets du bail.

IV.-Dans le secteur social et médico-social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A les livraisons et livraisons à soi-même de locaux directement destinés ou mis à la disposition des structures suivantes :
\n
\n1° Les structures d'hébergement temporaire ou d'urgence suivantes :
\n
\na) Les centres d'hébergement et de réinsertion sociale relevant du 8° du I de l'article L. 312-1 du code de l'action sociale et des familles ;
\n
\nb) Les structures dénommées “ lits halte soins santé ”, les structures dénommées “ lits d'accueil médicalisés ” et les appartements de coordination thérapeutique mentionnés au 9° du même I ;
\n
\nc) Les centres d'hébergement d'urgence déclarés conformément à l'article L. 322-1 du même code, lorsqu'ils sont destinés aux personnes sans domicile ;
\n
\n2° Les établissements suivants, lorsqu'ils agissent sans but lucratif, que leur gestion est désintéressée et qu'ils assurent un accueil temporaire ou permanent :

aa) Les établissements mentionnés au 1° du I de l'article L. 312-1 du code de l'action sociale et des familles qui hébergent des mineurs et des majeurs de moins de vingt et un ans relevant des articles L. 221-1, L. 222-3 et L. 222-5 du même code ;
\n
\na) Les établissements mentionnés au 2° du I de l'article L. 312-1 du code de l'action sociale et des familles qui hébergent des mineurs ou de jeunes adultes handicapés, pour la seule partie des locaux dédiée à l'hébergement ;
\n
\nb) Les établissements mentionnés au 6° du même I qui hébergent des personnes âgées et qui remplissent les critères d'éligibilité d'un prêt réglementé ;
\n
\nc) Les établissements mentionnés au 7° dudit I qui hébergent des personnes handicapées ;
\n
\nd) Les établissements mentionnés à l'article L. 633-1 du code de la construction et de l'habitation qui hébergent des jeunes travailleurs et auxquels s'applique l'aide personnalisée au logement conformément au 5° de l'article L. 831-1 du même code.
\n
\nLe présent IV s'applique aux seules opérations faisant l'objet d'une convention entre le propriétaire ou le gestionnaire des locaux et l'Etat formalisant l'engagement d'héberger les publics concernés dans les conditions prévues au présent article et, selon le cas, par le code de l'action sociale et des familles ou le code de la construction et de l'habitation.
\n
\nV.-Relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A les livraisons de terrains à bâtir destinés à la construction de locaux faisant l'objet d'une opération taxable au taux réduit conformément au présent article, autres que celles mentionnées au a du 4° du III, lorsque l'acquéreur atteste de cette destination dans l'acte de vente.

" } }, "LEGIARTI000044983900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983900", "URL": "article/LEGI/ARTI/00/00/44/98/39/LEGIARTI000044983900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 32 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux livraisons et aux travaux pour lesquels le fait générateur de la taxe sur la valeur ajoutée et la décision d'accorder un prêt locatif social sont intervenus à compter du 1er janvier 2022.
\n
\n

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"2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304355", "@fin": "2004-08-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304356", "@fin": "2005-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304357", "@fin": "2006-07-16", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304358", "@fin": "2007-03-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304359", "@fin": "2007-12-29", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014224", "@fin": "2009-03-28", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465678", "@fin": "2009-04-10", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549076", "@fin": "2009-07-23", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892735", "@fin": "2010-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642732", "@fin": "2010-03-11", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957488", "@fin": "2011-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380652", "@fin": "2011-06-12", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189127", "@fin": "2012-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091603", "@fin": "2012-05-07", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842213", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950032", "@fin": "2014-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434156", "@fin": "2014-05-30", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042619", "@fin": "2015-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021675", "@fin": "2015-06-06", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701219", "@fin": "2017-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810507", "@fin": "2018-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426536", "@fin": "2018-11-25", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668736", "@fin": "2019-09-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834373", "@fin": "2019-12-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467447", "@fin": "2021-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910215", "@fin": "2022-01-01", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983900", "@fin": "2023-12-31", "@num": "278 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827333", "@fin": "2999-01-01", "@num": "278 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'application du présent article :
\n
\n1° Un logement locatif social s'entend d'un logement auquel s'applique l'aide personnalisée au logement conformément aux 3° ou 5° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\n2° Le prêt réglementé s'entend du prêt octroyé pour financer la construction, l'acquisition ou l'amélioration d'un logement locatif social et conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n3° Le prêt locatif aidé d'intégration s'entend du prêt réglementé octroyé pour financer un logement locatif social adapté aux besoins des ménages qui rencontrent des difficultés d'insertion particulières dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément auxdits 3° ou 5° de l'article L. 831-1 dudit code ;
\n
\n4° Le prêt locatif à usage social s'entend du prêt réglementé, autre que le prêt locatif aidé d'intégration, octroyé pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n5° Le prêt locatif social s'entend du prêt réglementé octroyé à compter du 8 mars 2001 pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration n'est pas éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n6° L'acquisition-amélioration s'entend de la succession des opérations suivantes portant sur des locaux affectés ou non à l'habitation :
\n
\na) La livraison financée par un prêt réglementé ou la mise à disposition dans le cadre d'un bail emphytéotique consenti par l'Etat, une collectivité territoriale ou un groupement de collectivités territoriales ;
\n
\nb) La réalisation de travaux d'amélioration, de transformation ou d'aménagement financés par un prêt réglementé ;
\n
\n7° Le contrat d'accession à la propriété s'entend, dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, du contrat unique de vente ou de construction de logements destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds majorés prévus à la première phrase du dixième alinéa de l'article L. 411-2 du même code ;
\n
\n8° Les quartiers prioritaires de la politique de la ville s'entendent de ceux définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ;
\n
\n9° Les conventions de rénovation urbaine s'entendent des conventions pluriannuelles prévues au deuxième alinéa de l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ;
\n
\n10° Les conventions de renouvellement urbain s'entendent des conventions pluriannuelles prévues au premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration ;
\n
\n11° Les organismes d'habitations à loyer modéré s'entendent de ceux mentionnés à l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n12° L'association foncière logement s'entend de celle mentionnée à l'article L. 313-34 du même code.
\n
\nII.-Dans le secteur du logement locatif social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A du présent code :
\n
\nA.-Les livraisons et livraisons à soi-même des logements neufs suivants :
\n
\n1° Les logements locatifs sociaux financés par un prêt locatif aidé d'intégration ;
\n
\n2° Les logements locatifs sociaux financés par un prêt locatif à usage social lorsqu'ils sont situés :
\n
\na) Dans un quartier prioritaire de politique de la ville, y compris partiellement, lorsque ces logements font l'objet d'une convention de renouvellement urbain ;
\n
\nb) En dehors de ces quartiers et :

3° Les logements locatifs sociaux autres que ceux mentionnés aux 1° et 2°.
\n
\nLe présent A s'applique lorsque le destinataire de l'opération est bénéficiaire des aides ou prêts ouvrant droit à l'aide personnalisée au logement pour le logement livré. Le 3° du présent A s'applique également lorsque le destinataire est l'association foncière logement lorsque celle-ci a conclu, pour le logement livré, la convention prévue au 4° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\nB.-Les opérations suivantes :
\n
\n1° Les cessions de droits immobiliers démembrés de logements locatifs sociaux lorsque l'usufruitier bénéficie du prêt réglementé et a conclu la convention conditionnant l'application de l'aide personnalisée au logement ;
\n
\n2° Les livraisons de locaux dans le cadre de l'acquisition-amélioration qui sont financées :
\n
\n a) Par un prêt locatif aidé d'intégration ou un prêt locatif à usage social ;
\n
\n b) Ou par un prêt locatif social, lorsque les travaux consistent en une transformation en logements locatifs sociaux de locaux à usage autre que d'habitation.
\n
\n Le présent 2° s'applique également, dans les mêmes conditions, aux livraisons de logements dans le cadre de l'article L. 262-1 du code de la construction et de l'habitation ;
\n
\n2° bis Les livraisons à soi-même de logements sociaux dans les cas où les travaux réalisés dans ce cadre ont rendu l'immeuble à l'état neuf au sens du 2° du 2 du I de l'article 257 du présent code ;
\n
\nC.-Les livraisons et livraisons à soi-même de logements à usage locatif autres que sociaux destinés à être occupés par des ménages dont le total des ressources n'excède pas celui prévu au 1° du I de l'article 279-0 bis A lorsque le destinataire est :
\n
\n1° Pour les logements situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou d'une convention de renouvellement urbain, ou entièrement situés à moins de 300 mètres de la limite de ces quartiers, l'association foncière logement ou des sociétés civiles immobilières dont cette association détient la majorité des parts ;
\n
\n2° Pour les logements situés sur des terrains octroyés au titre des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du code de la construction et de l'habitation, un organisme réalisant, en substitution de l'association foncière logement, des opérations immobilières qui relèvent d'une convention de rénovation urbaine.
\n
\nIII.-Dans le secteur de l'accession sociale à la propriété, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A :
\n
\n1° Les livraisons et livraisons à soi-même des logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département ;
\n
\n2° Les livraisons et livraisons à soi-même des logements et travaux faisant l'objet d'un contrat d'accession à la propriété pour lequel le prix de vente ou de construction n'excède pas le plafond prévu pour les logements mentionnés au 1° du présent III lorsque, à la date du dépôt de la demande de permis de construire, ces logements et travaux :
\n
\na) Soit sont situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville prévu à l'article 6 de la loi n° 2014-173 du 21 février 2014 précitée, ou sont entièrement situés à moins de 300 mètres de la limite de ces quartiers ;
\n
\nb) Soit, dans les situations autres que celles mentionnées au a, sont intégrés à un ensemble immobilier partiellement situé à moins de 300 mètres et entièrement situé à moins de 500 mètres de la limite d'un quartier prioritaire de la politique de la ville faisant l'objet d'une convention de renouvellement urbain ;
\n
\n3° Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l'habitation ;
\n
\n4° Les opérations suivantes réalisées dans le cadre d'un bail réel solidaire dans les conditions prévues au chapitre V du titre V du livre II du même code :

b) Les cessions de droits réels immobiliers objets du bail.

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I.-Les prêts mentionnés au présent chapitre sont consentis pour le financement des opérations suivantes :

2° L'acquisition d'un logement ayant déjà été occupé ;

Les opérations des 1° et 2° peuvent, le cas échéant, être réalisées :

-lorsque l'emprunteur détient l'usufruit d'un logement ou d'un terrain, par l'acquisition de la nue-propriété de celui-ci ;

-lorsque l'emprunteur détient la nue-propriété d'un logement ou d'un terrain, par l'acquisition de l'usufruit de celui-ci ;

-lorsque l'emprunteur détient des parts indivises d'un logement ou d'un terrain, par l'acquisition de la totalité des autres parts de celui-ci ;

-lorsque l'emprunteur détient des parts de société civiles immobilières d'attribution, par l'acquisition de la totalité des autres parts correspondant à un unique lot d'habitation ;

-par la souscription d'un bail emphytéotique ou à construction, dès lors que le contrat de bail prévoit une clause de transfert à terme de la propriété du terrain à l'emprunteur.

II.-Sont qualifiés de “ neufs ”, au sens du présent chapitre, les logements mentionnés au 1°, ceux mentionnés au 3° lorsque l'emprunteur est le premier occupant à la date de la levée d'option, ceux mentionnés au 3° faisant l'objet d'une convention et d'un agrément de l'Etat mentionnés à l'article D. 331-76-5-1 du présent code lorsque l'emprunteur est le deuxième occupant à la condition, d'une part que le premier occupant ait quitté le logement moins de six mois après être entré dans les lieux et d'autre part que le bien ait moins de cinq ans à la date d'entrée dans les lieux du deuxième occupant, ainsi que ceux mentionnés au 4° lorsque l'emprunteur est le premier occupant. Les autres logements sont qualifiés d'\" anciens \" et sont soumis à la condition de vente du parc social à ses occupants mentionnée au deuxième alinéa de l'article L. 31-10-2 et au IV de l'article L. 31-10-3, ou à la condition de travaux mentionnée au V de l'article L. 31-10-3. L'emprunteur justifie du respect de cette condition dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

II bis.-Le programme de travaux mentionnés au V de l'article L. 31-10-3 permet d'atteindre un niveau de performance minimal défini par arrêté des ministres chargés du logement, de l'économie et du budget. L'emprunteur justifie du respect de ces conditions dans des conditions fixées par ce même arrêté.

III.-La quotité minimale de travaux d'amélioration mentionnée au V de l'article L. 31-10-3 est égale à 25 % du coût total de l'opération. Ces travaux d'amélioration s'entendent de tous travaux ayant pour objet la création de surfaces habitables nouvelles ou de surfaces annexes définies par arrêté, la modernisation, l'assainissement ou l'aménagement des surfaces habitables ou des surfaces annexes ainsi que les travaux destinés à réaliser des économies d'énergie, à l'exception de ceux financés au moyen de l'avance prévue au chapitre IX.

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I.-Pour l'application du présent article :
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\n1° Un logement locatif social s'entend d'un logement auquel s'applique l'aide personnalisée au logement conformément aux 3° ou 5° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\n2° Le prêt réglementé s'entend du prêt octroyé pour financer la construction, l'acquisition ou l'amélioration d'un logement locatif social et conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n3° Le prêt locatif aidé d'intégration s'entend du prêt réglementé octroyé pour financer un logement locatif social adapté aux besoins des ménages qui rencontrent des difficultés d'insertion particulières dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément auxdits 3° ou 5° de l'article L. 831-1 dudit code ;
\n
\n4° Le prêt locatif à usage social s'entend du prêt réglementé, autre que le prêt locatif aidé d'intégration, octroyé pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration est éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n5° Le prêt locatif social s'entend du prêt réglementé octroyé à compter du 8 mars 2001 pour financer un logement locatif social dont la construction, l'acquisition ou l'amélioration n'est pas éligible aux aides de l'Etat conditionnant l'application de l'aide personnalisée au logement conformément aux mêmes 3° ou 5° de l'article L. 831-1 du même code ;
\n
\n6° L'acquisition-amélioration s'entend de la succession des opérations suivantes portant sur des locaux affectés ou non à l'habitation :
\n
\na) La livraison financée par un prêt réglementé ou la mise à disposition dans le cadre d'un bail emphytéotique consenti par l'Etat, une collectivité territoriale ou un groupement de collectivités territoriales ;
\n
\nb) La réalisation de travaux d'amélioration, de transformation ou d'aménagement financés par un prêt réglementé ;
\n
\n7° Le contrat d'accession à la propriété s'entend, dans le cadre d'une opération d'accession à la propriété à usage de résidence principale, du contrat unique de vente ou de construction de logements destinés à des personnes physiques dont les ressources, à la date de signature de l'avant-contrat ou du contrat préliminaire ou, à défaut, à la date du contrat de vente ou du contrat ayant pour objet la construction du logement, ne dépassent pas les plafonds majorés prévus à la première phrase du dixième alinéa de l'article L. 411-2 du même code ;
\n
\n8° Les quartiers prioritaires de la politique de la ville s'entendent de ceux définis à l'article 5 de la loi n° 2014-173 du 21 février 2014 de programmation pour la ville et la cohésion urbaine ;
\n
\n9° Les conventions de rénovation urbaine s'entendent des conventions pluriannuelles prévues au deuxième alinéa de l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ;
\n
\n10° Les conventions de renouvellement urbain s'entendent des conventions pluriannuelles prévues au premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration ;
\n
\n11° Les organismes d'habitations à loyer modéré s'entendent de ceux mentionnés à l'article L. 411-2 du code de la construction et de l'habitation ;
\n
\n12° L'association foncière logement s'entend de celle mentionnée à l'article L. 313-34 du même code.
\n
\nII.-Dans le secteur du logement locatif social, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A du présent code :
\n
\nA.-Les livraisons et livraisons à soi-même des logements neufs suivants :
\n
\n1° Les logements locatifs sociaux financés par un prêt locatif aidé d'intégration ;
\n
\n2° Les logements locatifs sociaux financés par un prêt locatif à usage social lorsqu'ils sont situés :
\n
\na) Dans un quartier prioritaire de politique de la ville, y compris partiellement, lorsque ces logements font l'objet d'une convention de renouvellement urbain ;
\n
\nb) En dehors de ces quartiers et :

3° Les logements locatifs sociaux autres que ceux mentionnés aux 1° et 2°.
\n
\nLe présent A s'applique lorsque le destinataire de l'opération est bénéficiaire des aides ou prêts ouvrant droit à l'aide personnalisée au logement pour le logement livré. Le 3° du présent A s'applique également lorsque le destinataire est l'association foncière logement lorsque celle-ci a conclu, pour le logement livré, la convention prévue au 4° de l'article L. 831-1 du code de la construction et de l'habitation ;
\n
\nB.-Les opérations suivantes :
\n
\n1° Les cessions de droits immobiliers démembrés de logements locatifs sociaux lorsque l'usufruitier bénéficie du prêt réglementé et a conclu la convention conditionnant l'application de l'aide personnalisée au logement ;
\n
\n2° Les livraisons de locaux dans le cadre de l'acquisition-amélioration qui sont financées :
\n
\na) Par un prêt locatif aidé d'intégration ou un prêt locatif à usage social ;
\n
\nb) Ou par un prêt locatif social, lorsque les travaux consistent en une transformation en logements locatifs sociaux de locaux à usage autre que d'habitation.
\n
\nLe présent 2° s'applique également, dans les mêmes conditions, aux livraisons de logements dans le cadre de l'article L. 262-1 du code de la construction et de l'habitation ;
\n
\n2° bis Les livraisons à soi-même de logements sociaux dans les cas où les travaux réalisés dans ce cadre ont rendu l'immeuble à l'état neuf au sens du 2° du 2 du I de l'article 257 du présent code ;
\n
\nC.-Les livraisons et livraisons à soi-même de logements à usage locatif autres que sociaux destinés à être occupés par des ménages dont le total des ressources n'excède pas celui prévu au 1° du I de l'article 279-0 bis A lorsque le destinataire est :
\n
\n1° Pour les logements situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou d'une convention de renouvellement urbain, ou entièrement situés à moins de 300 mètres de la limite de ces quartiers, l'association foncière logement ou des sociétés civiles immobilières dont cette association détient la majorité des parts ;
\n
\n2° Pour les logements situés sur des terrains octroyés au titre des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du code de la construction et de l'habitation, un organisme réalisant, en substitution de l'association foncière logement, des opérations immobilières qui relèvent d'une convention de rénovation urbaine.
\n
\nIII.-Dans le secteur de l'accession sociale à la propriété, relèvent des taux réduits de la taxe sur la valeur ajoutée mentionnés à l'article 278 sexies-0 A :
\n
\n1° Les livraisons et livraisons à soi-même des logements destinés à être occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département ;
\n
\n2° Les livraisons et livraisons à soi-même des logements et travaux faisant l'objet d'un contrat d'accession à la propriété pour lequel le prix de vente ou de construction n'excède pas le plafond prévu pour les logements mentionnés au 1° du présent III lorsque, à la date du dépôt de la demande de permis de construire, ces logements et travaux :
\n
\na) Soit sont situés dans un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville prévu à l'article 6 de la loi n° 2014-173 du 21 février 2014 précitée, ou sont entièrement situés à moins de 300 mètres de la limite de ces quartiers ;
\n
\nb) Soit, dans les situations autres que celles mentionnées au a, sont intégrés à un ensemble immobilier partiellement situé à moins de 300 mètres et entièrement situé à moins de 500 mètres de la limite d'un quartier prioritaire de la politique de la ville faisant l'objet d'un contrat de ville prévu à l'article 6 de la loi n° 2014-173 du 21 février 2014 précitée et d'une convention de renouvellement urbain ;
\n
\n3° Les apports des immeubles sociaux neufs aux sociétés civiles immobilières d'accession progressive à la propriété effectués dans les conditions prévues aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l'habitation ;
\n
\n4° Les opérations suivantes réalisées dans le cadre d'un bail réel solidaire dans les conditions prévues au chapitre V du titre V du livre II du même code :

b) Les cessions de droits réels immobiliers objets du bail.

" } }, "LEGIARTI000049359966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049359966", "URL": "article/LEGI/ARTI/00/00/49/35/99/LEGIARTI000049359966.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 de l’arrêté du 2 avril 2024 (NOR : TREL2401594A), ces dispositions s'appliquent aux offres de prêts émises à compter du 1er avril 2024.

Pour justifier du programme de travaux d'amélioration mentionné au V de l'article L. 31-10-3, l'emprunteur fournit à l'établissement de crédit une attestation sur l'honneur conforme au modèle figurant en annexe XIV ainsi que l'ensemble des devis permettant de justifier du montant prévisionnel de ces travaux et de la performance énergétique du programme de travaux.

Dans le cadre d'une vente d'immeuble à rénover, pour justifier du programme de travaux d'amélioration mentionné au V de l'article L. 31-10-3, l'acheteur fournit à l'établissement de crédit une attestation du vendeur conforme au modèle figurant en annexe XV et une attestation conforme au modèle figurant en annexe XVI ainsi que, le cas échéant, l'ensemble des devis permettant de justifier du montant prévisionnel des travaux réalisés par l'acheteur.

Dans le cadre d'une vente d'un logement faisant l'objet d'un contrat régi par les dispositions de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière et, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département, pour justifier du programme de travaux d'amélioration mentionné au V de l'article L. 31-10-3, l'acheteur fournit à l'établissement de crédit une attestation du vendeur conforme au modèle figurant en annexe XV.

Dans le délai mentionné au même V, le vendeur, et, le cas échéant, l'emprunteur, justifient respectivement de leur part des travaux réalisés afin que l'opération respecte la condition de quotité minimale de travaux d'amélioration mentionnée au III de l'article D. 31-10-2. Cette justification se fait au moyen de l'ensemble des factures correspondantes pour l'emprunteur et au moyen de l'attestation prévue à l'article R. 262-9 pour le vendeur.

Pour satisfaire le niveau de performance minimal du programme de travaux mentionné au II bis de l'article D. 31-10-2 du code de la construction et de l'habitation, l'emprunteur doit justifier :
\n
\n1° Soit, lorsqu'il dispose d'un diagnostic de performance énergétique réalisé avant le 30 juin 2021 et en cours de validité au sens de l'article D. 126-19 du code de la construction et de l'habitation, d'une consommation conventionnelle en énergie primaire du logement avant travaux inférieure à 331 kWh/ m2/ an, évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement ;
\n
\n1° bis Soit, à titre exceptionnel jusqu'au 31 août 2022, d'une consommation conventionnelle en énergie primaire du logement après travaux inférieure à 331 kWh/ m2/ an, évaluée sur les usages de l'énergie pour le chauffage, la production d'eau chaude sanitaire et le refroidissement ;
\n
\n2° Soit, dans les autres situations, d'un niveau de performance minimal après travaux correspondant à la classe D au sens de l'article L. 173-1-1 du même code.
\n
\nLa justification du respect de ces exigences est apportée :

-pour les situations mentionnées au 1°, par la fourniture d'un diagnostic de performance énergétique établi selon une méthode de calcul conventionnelle satisfaisant les dispositions des arrêtés du 15 septembre 2006, dans leur version en vigueur au 30 juin 2021, relatifs respectivement aux méthodes et procédures applicables au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine et au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine ;
\n
\n-pour les situations mentionnées au 1° bis, par la fourniture d'une évaluation énergétique établie selon une méthode de calcul conventionnelle satisfaisant les dispositions des arrêtés du 15 septembre 2006, dans leur version en vigueur au 30 juin 2021, relatifs respectivement aux méthodes et procédures applicables au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine et au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine ;
\n
\n-dans les autres cas, par la fourniture d'un diagnostic de performance énergétique ou d'une évaluation énergétique satisfaisant les dispositions de l'arrêté du 31 mars 2021 relatif au diagnostic de performance énergétique pour les bâtiments ou parties de bâtiments à usage d'habitation en France métropolitaine. Ce diagnostic de performance énergétique ou cette évaluation énergétique indique la classe du logement telle que résultant de la situation existante avant la réalisation des travaux et telle que projetée après travaux. Ce diagnostic de performance énergétique ou cette évaluation énergétique est également suffisant dans le cas d'un logement qui respecte avant travaux les critères de performance précisés au 2°.

Ce diagnostic de performance énergétique ou cette évaluation énergétique est réalisé par une personne répondant soit aux conditions prévues par l'article L. 271-6 du code de la construction et de l'habitation, soit aux conditions prévues par le décret n° 2018-416 du 30 mai 2018 relatif aux conditions de qualification des auditeurs réalisant l'audit énergétique éligible au crédit d'impôt sur le revenu pour la transition énergétique prévues au dernier alinéa du 2 de l'article 200 quater du code général des impôts.

" } }, "LEGIARTI000049359981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe XVI", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049359981", "URL": "article/LEGI/ARTI/00/00/49/35/99/LEGIARTI000049359981.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 de l’arrêté du 2 avril 2024 (NOR : TREL2401594A), ces dispositions s'appliquent aux offres de prêts émises à compter du 1er avril 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359536", "@num": "3", "#text": "Arrêté du 2 avril 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000006418191", "@num": "313-1", "#text": "Code pénal - art. 313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038973634", "@num": "D31-10-7", "#text": "Code de la construction et de l'habitation. - art. D31-10-7", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023356663", "@num": "L31-10-7", "#text": "Code de la construction et de l'habitation. - art. L31-10-7", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825051", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023418684", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "2011-01-01" } ] }, "@cid": "JORFTEXT000023332971", "@nor": "DEVL1026553A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2010 relatif aux conditions d'application de dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023332971", "@c_titre_court": "Arrêté du 30 décembre 2010" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2010 relatif aux conditions d'application de dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2011-01-01", "@id_txt": "LEGITEXT000023418681", "@c_titre_court": "Arrêté du 30 décembre 2010" } ], "@ministere": "Ministère de l'écologie, du développement durable, des transports et du logement", "@date_publi": "2010-12-31", "@date_signature": "2010-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036490883", "@fin": "2020-01-08", "@num": "Annexe XVI", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041527910", "@fin": "2022-05-01", "@num": "Annexe XVI", "@etat": "MODIFIE", "@debut": "2020-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045731065", "@fin": "2024-04-04", "@num": "Annexe XVI", "@etat": "MODIFIE", "@debut": "2022-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049359981", "@fin": "2999-01-01", "@num": "Annexe XVI", "@etat": "VIGUEUR", "@debut": "2024-04-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

MODÈLE D'ATTESTATION RELATIVE À LA JUSTIFICATION PAR L'ACQUÉREUR, DANS LE CADRE D'UNE VENTE D'IMMEUBLE À RÉNOVER OU D'UN PRÊT SOCIAL LOCATION-ACCESSION, D'UN PROGRAMME DE TRAVAUX CONCOMITANT À L'ACQUISITION D'UN LOGEMENT ANCIEN

Je soussigné,

Identification du bénéficiaire du prêt,

Bénéficiant d'une aide de l'Etat sous forme d'un prêt ne portant pas intérêt d'un montant de......, contracté auprès de......, en vue de financer l'acquisition du logement visé ci-après, atteste que ce logement fera l'objet, dans les conditions fixées au III de l'article D. 31-10-2 du code de la construction et de l'habitation, de travaux d'amélioration d'un montant au moins égal à 25 % du coût total de l'opération.

Ces travaux d'amélioration s'entendent de tous travaux ayant pour objet la création de surfaces habitables nouvelles ou de surfaces annexes, la modernisation, l'assainissement ou l'aménagement des surfaces habitables ou des surfaces annexes ainsi que les travaux destinés à réaliser des économies d'énergie. J'atteste que ces travaux ne comportent ni l'installation d'un dispositif de chauffage fonctionnant aux énergies fossiles, ni n'incluent ceux financés au moyen des avances mentionnées au 244 quater T et 244 quater U du code général des impôts (respectivement prêt avance mutation à taux zéro et Eco-PTZ).

Je reconnais avoir été informé que si les travaux ne sont pas réalisés ou ne respectent pas la condition précitée dans un délai de trois ans à compter de l'émission de l'offre de prêt, l'établissement de crédit sera en droit de procéder à la remise en cause de la totalité du montant ou des conditions de mon prêt sur le fondement des articles L. 31-10-7 et D. 31-10-7 du code de la construction et de l'habitation.

J'atteste sur l'honneur que l'étiquette de performance énergétique du logement avant travaux ou telle que projetée après travaux est comprise entre A et D.

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tRENSEIGNEMENTS CONCERNANT LE LOGEMENT OBJET DU PRÊT
\n \n\t\t\tAcquéreur (s)	\n \n\t\t\tNom, prénom
\n \n\t\t\tAdresse du logement	\n \n\t\t\tN° d'appartement\n\t\t\t N°, Voie \n Code postal \n Ville \n
\n \n\t\t\tMontant de la vente de l'existant à l'acheteur	\n
\n \n\t\t\tMontant prévisionnel des travaux d'amélioration réalisés par le vendeur	\n
\n \n\t\t\tMontant prévisionnel des travaux d'amélioration réalisés par l'acheteur	\n
\n Etiquette (lettre) de performance énergétique avant travaux \n	\n
\n Etiquette (lettre) de performance énergétique projetée après travaux \n	\n

\n\n

En application des dispositions de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, les informations recueillies dans ce document peuvent être transmises à l'organisme mentionné au cinquième alinéa de l'article L. 312-1 du code de la construction et de l'habitation. Le droit d'accès aux informations nominatives concernant le déclarant peut être exercé auprès de l'établissement de crédit et de l'organisme susmentionné.

Rappel-En cas de fausse déclaration, l'emprunteur s'expose, outre la restitution de l'avantage indûment perçu, à d'éventuelles sanctions pénales, notamment celles réprimant l'escroquerie (code pénal, art. 313-1).

Fait à

Signature du bénéficiaire du prêt

" } }, "LEGIARTI000049359995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe XIV", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049359995", "URL": "article/LEGI/ARTI/00/00/49/35/99/LEGIARTI000049359995.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 de l’arrêté du 2 avril 2024 (NOR : TREL2401594A), ces dispositions s'appliquent aux offres de prêts émises à compter du 1er avril 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359536", "@num": "3", "#text": "Arrêté du 2 avril 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000038973572", "@num": "D31-10-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038973634", "@num": "D31-10-7", "#text": "Code de la construction et de l'habitation. - art. D31-10-7", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023418684", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "2011-01-01" } ] }, "@cid": "JORFTEXT000023332971", "@nor": "DEVL1026553A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2010 relatif aux conditions d'application de dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023332971", "@c_titre_court": "Arrêté du 30 décembre 2010" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2010 relatif aux conditions d'application de dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété", "@debut": "2011-01-01", "@id_txt": "LEGITEXT000023418681", "@c_titre_court": "Arrêté du 30 décembre 2010" } ], "@ministere": "Ministère de l'écologie, du développement durable, des transports et du logement", "@date_publi": "2010-12-31", "@date_signature": "2010-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030071366", "@fin": "2020-01-08", "@num": "Annexe XIV", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041527940", "@fin": "2022-05-01", "@num": "Annexe XIV", "@etat": "MODIFIE", "@debut": "2020-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045731058", "@fin": "2024-04-04", "@num": "Annexe XIV", "@etat": "MODIFIE", "@debut": "2022-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049359995", "@fin": "2999-01-01", "@num": "Annexe XIV", "@etat": "VIGUEUR", "@debut": "2024-04-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Modèle d'attestation sur l'honneur relative à la justification par l'acquéreur d'un programme de travaux concomitant à l'acquisition d'un logement ancien

Je soussigné,.................... bénéficiant d'une aide de l'Etat à la constitution de l'apport personnel sous forme d'un prêt ne portant pas intérêt d'un montant de...................., contracté auprès de...................., en vue de financer l'acquisition du logement visé ci-après, atteste sur l'honneur que ce logement fera l'objet, dans les conditions fixées au III de l'article D. 31-10-2 du code de la construction et de l'habitation, de travaux d'amélioration d'un montant au moins égal à 25 % du coût total de l'opération. Ces travaux d'amélioration s'entendent de tous travaux ayant pour objet la création de surfaces habitables nouvelles ou de surfaces annexes, la modernisation, l'assainissement ou l'aménagement des surfaces habitables ou des surfaces annexes ainsi que les travaux destinés à réaliser des économies d'énergie. J'atteste que ces travaux ne comportent ni l'installation d'un dispositif de chauffage fonctionnant aux énergies fossiles, ni n'incluent ceux financés au moyen des avances mentionnées au 244 quater T et 244 quater U du code général des impôts (respectivement prêt avance mutation à taux zéro et Eco-PTZ).

J'atteste sur l'honneur que l'étiquette de performance énergétique du logement avant travaux ou telle que projetée après travaux est comprise entre A et D.

Fait à

Signature du bénéficiaire du prêt

Tableau à joindre à la déclaration sur l'honneur

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tRENSEIGNEMENTS CONCERNANT LE LOGEMENT OBJET DU PRÊT
\n \n\t\t\tAcquéreur (s)	\n
\n \n\t\t\tAdresse du logement	\n \n\t\t\tN° d'appartement\n\t\t\t N°, Voie \n Code postal \n Ville \n
\n \n\t\t\tMontant prévisionnel des travaux d'amélioration	\n
\n Etiquette (lettre) de performance énergétique avant travaux \n	\n
\n Etiquette (lettre) de performance énergétique projetée après travaux \n	\n

\n\n

Signature du bénéficiaire du prêt

Rappel.-En cas de fausse déclaration, l'emprunteur s'expose, outre la restitution de l'avantage indûment perçu, à d'éventuelles sanctions pénales, notamment celles réprimant l'escroquerie (code pénal, art. 313-1).

" } }, "LEGIARTI000049362828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D31-10-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-04-01", "DATE_DEBUT": "2024-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049362828", "URL": "article/LEGI/ARTI/00/00/49/36/28/LEGIARTI000049362828.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 12 du décret n° 2024-304 du 2 avril 2024, ces disposition s'appliquent aux offres de prêts émises à compter du 1er avril 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042522414", "@num": "3-1", "#text": "Arrêté du 26 mars 2004 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437021", "@nortexte": "EQUU0400077A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000041528008", "@num": "1", "#text": "Arrêté du 30 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359966", "@num": "6-1", "#text": "Arrêté du 30 décembre 2010 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049360007", "@num": "7", "#text": "Arrêté du 30 décembre 2010 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000041527978", "@num": "8", "#text": "Arrêté du 30 décembre 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049537072", "@num": "8-2", "#text": "Arrêté du 30 décembre 2010 - art. 8-1", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000042522609", "@num": "8-1", "#text": "Arrêté du 30 décembre 2010 - art. 8-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049359995", "@num": "Annexe XIV", "#text": "Arrêté du 30 décembre 2010 - art. Annexe XIV (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000049360020", "@num": "Annexe XV", "#text": "Arrêté du 30 décembre 2010 - art. Annexe XV (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000042521797", "@num": "1", "#text": "Arrêté du 12 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042519449", "@nortexte": "LOGL2009796A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-12" }, { "@id": "LEGIARTI000042521799", "@num": "2", "#text": "Arrêté du 12 novembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042519449", "@nortexte": "LOGL2009796A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-12" }, { "@id": "LEGITEXT000042521742", "#text": "Décret n°2020-1377 du 12 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042519427", "@nortexte": "LOGL2009790D", "@numtexte": "2020-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-12" }, { "@id": "LEGIARTI000045730079", "@num": "1", "#text": "Arrêté du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045727079", "@nortexte": "LOGL2203757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000045728904", "#text": "Décret n°2022-761 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045727025", "@nortexte": "LOGL2203752D", "@numtexte": "2022-761", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000049359522", "#text": "Arrêté du 2 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359532", "@num": "1", "#text": "Arrêté du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359534", "@num": "2", "#text": "Arrêté du 2 avril 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049358331", "@nortexte": "TREL2401594A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359478", "@num": "1", "#text": "Décret n°2024-304 du 2 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049358257", "@nortexte": "TREL2403702D", "@numtexte": "2024-304", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000051396735", "@num": "1", "#text": "Décret n°2025-299 du 29 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051393341", "@nortexte": "ATDL2504489D", "@numtexte": "2025-299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-29" }, { "@id": "LEGIARTI000036472007", "@num": "R31-10-2", "#text": "Code de la construction et de l'habitation. - art. R31-10-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023361850", "@fin": "2999-01-01", "#text": "Section 1 : Conditions du prêt.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023361846", "@fin": "2999-01-01", "#text": "Chapitre X : Prêt ne portant pas intérêt consenti pour financer la primo-accession à la propriété.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145296", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132258", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038973572", "@fin": "2020-01-01", "@num": "D31-10-2", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041477118", "@fin": "2020-11-15", "@num": "D31-10-2", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042524278", "@fin": "2022-05-01", "@num": "D31-10-2", "@etat": "MODIFIE", "@debut": "2020-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045730683", "@fin": "2024-04-04", "@num": "D31-10-2", "@etat": "MODIFIE", "@debut": "2022-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049362828", "@fin": "2025-04-01", "@num": "D31-10-2", "@etat": "MODIFIE", "@debut": "2024-04-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051397186", "@fin": "2999-01-01", "@num": "D31-10-2", "@etat": "VIGUEUR", "@debut": "2025-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les prêts mentionnés au présent chapitre sont consentis pour le financement des opérations suivantes :

2° L'acquisition d'un logement ayant déjà été occupé ;

5° L'acquisition d'un logement faisant l'objet d'un contrat d'accession à la propriété respectant les conditions prévues au 2° du III de l'article 278 sexies du code général des impôts lorsque cette acquisition porte sur des opérations mentionnées au 1° ou au 2°.

Pour les opérations mentionnées à la phrase précédente portant sur l'acquisition d'un logement neuf, l'emprunteur justifie de la condition de localisation du logement dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

Les opérations des 1° et 2° peuvent, le cas échéant, être réalisées :

-lorsque l'emprunteur détient l'usufruit d'un logement ou d'un terrain, par l'acquisition de la nue-propriété de celui-ci ;

-lorsque l'emprunteur détient la nue-propriété d'un logement ou d'un terrain, par l'acquisition de l'usufruit de celui-ci ;

-lorsque l'emprunteur détient des parts indivises d'un logement ou d'un terrain, par l'acquisition de la totalité des autres parts de celui-ci ;

-lorsque l'emprunteur détient des parts de société civiles immobilières d'attribution, par l'acquisition de la totalité des autres parts correspondant à un unique lot d'habitation ;

-par la souscription d'un bail emphytéotique ou à construction, dès lors que le contrat de bail prévoit une clause de transfert à terme de la propriété du terrain à l'emprunteur.

II. - Sont qualifiés de “ neufs ”, au sens du présent chapitre, les logements mentionnés au 1°, ceux mentionnés au 3° lorsque l'emprunteur est le premier occupant à la date de la levée d'option, ceux mentionnés au 3° faisant l'objet d'une convention et d'un agrément de l'Etat mentionnés à l'article D. 331-76-5-1 du présent code lorsque l'emprunteur est le deuxième occupant à la condition, d'une part que le premier occupant ait quitté le logement moins de six mois après être entré dans les lieux et d'autre part que le bien ait moins de cinq ans à la date d'entrée dans les lieux du deuxième occupant, ainsi que ceux mentionnés au 4° lorsque l'emprunteur est le premier occupant. Les autres logements sont qualifiés d'\" anciens \" et sont soumis à la condition de vente du parc social à ses occupants mentionnée au troisième alinéa de l'article L. 31-10-2 et au IV de l'article L. 31-10-3, ou à la condition de travaux mentionnée au V de l'article L. 31-10-3. L'emprunteur justifie du respect de cette condition dans des conditions fixées par arrêté des ministres chargés du logement, de l'économie et du budget.

II bis. - Le programme de travaux mentionnés au V de l'article L. 31-10-3 permet d'atteindre un niveau de performance minimal défini par arrêté des ministres chargés du logement, de l'économie et du budget. L'emprunteur justifie du respect de ces conditions dans des conditions fixées par ce même arrêté.

" } }, "LEGIARTI000049537072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049537072", "URL": "article/LEGI/ARTI/00/00/49/53/70/LEGIARTI000049537072.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 de l’arrêté du 2 avril 2024 (NOR : TREL2401594A), ces dispositions s'appliquent aux offres de prêts émises à compter du 1er avril 2024.

L'éligibilité au 5° de l'article D. 31-10-2 du code de la construction et de l'habitation se justifie par la fourniture d'un contrat de réservation, d'un contrat de construction ou d'avenants à ces derniers, ou encore de tout autre document probant faisant apparaître l'application d'un taux de TVA réduit de 5,5 % au titre de l'accession sociale à la propriété dans ou à proximité d'un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville, conformément aux dispositions du 2° du III de l'article 278 sexies du code général des impôts.

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\n
La ministre de l'écologie, du développement durable, du logement et des transports, la ministre de l'économie, des finances et de l'industrie, le ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat, porte-parole du Gouvernement, et le secrétaire d'Etat auprès de la ministre de l'écologie, du développement durable, des transports et du logement, chargé du logement,
Vu le code de la construction et de l'habitation, notamment ses articles L. 222-1, L. 231-1, L. 232-1, L. 31-10-1 et suivants, R. 134-1 et suivants et R. 31-10-1 et suivants ;
Vu le décret n° 2007-487 du 30 mars 2007 relatif aux monuments historiques et aux zones de protection du patrimoine architectural, urbain et paysager ;
Vu l'arrêté du 15 septembre 2006 relatif au diagnostic de performance énergétique pour les bâtiments existants proposés à la vente en France métropolitaine ;
Vu l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label « haute performance énergétique », notamment son article 2 ;
Vu l'avis du Conseil national de l'habitat en date du 16 décembre 2010,
Arrêtent :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2010.

La ministre de l'écologie,

du développement durable,

des transports et du logement,

Nathalie Kosciusko-Morizet

La ministre de l'économie,

des finances et de l'industrie,

Christine Lagarde

Le ministre du budget, des comptes publics,

de la fonction publique et de la réforme de l'Etat,

porte-parole du Gouvernement,

François Baroin

Le secrétaire d'Etat

auprès de la ministre de l'écologie,

du développement durable,

des transports et du logement,

chargé du logement,

Benoist Apparu

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000023332971", "cible": true, "cidtexte": "JORFTEXT000049358331", "id": "LEGIARTI000049359532", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049359532", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 2 avril 2024 modifiant l'arrêté du 30 décembre 2010 relatif aux conditions d'application des dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété)