{ "article": { "LEGIARTI000049915225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049915225", "URL": "article/LEGI/ARTI/00/00/49/91/52/LEGIARTI000049915225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000030967892", "@num": "2", "#text": "DÉCRET n°2015-981 du 31 juillet 2015 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000030967884", "@nortexte": "ETLL1513538D", "@numtexte": "2015-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000006069574", "#text": "Code général des impôts, annexe III, CGIANIII.", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049920493", "#text": "Code général des impôts, annexe III, CGIANIII. - 3 : Logements (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049916970", "@num": "87", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406330", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049909447", "@nor": "TREL2417742D", "@num": "2024-776", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-776 du 8 juillet 2024 fixant les plafonds de loyer mensuel pour les locations meublées prévus à l'article 279-0 bis A du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049909447", "@c_titre_court": "Décret n°2024-776 du 8 juillet 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-776 du 8 juillet 2024 fixant les plafonds de loyer mensuel pour les locations meublées prévus à l'article 279-0 bis A du code général des impôts", "@debut": "2024-07-10", "@id_txt": "LEGITEXT000049915216", "@c_titre_court": "Décret n°2024-776 du 8 juillet 2024" } ], "@ministere": "Ministère de la transition écologique et de la cohésion des territoires", "@date_publi": "2024-07-09", "@date_signature": "2024-07-08", "@num_parution_jo": "0162" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049915225", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049909456", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Sct. 3 : Logements\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 87\n
\n

\n
" } }, "LEGIARTI000028406478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-31", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028406478", "URL": "article/LEGI/ARTI/00/00/28/40/64/LEGIARTI000028406478.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 73 IV : Ces dispositions s'appliquent aux opérations pour lesquelles l'ouverture du chantier est intervenue à compter du 1er janvier 2014.
\n
\n

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028402631", "@num": "73", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 73", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@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": "LEGIARTI000029525489", "@num": "4", "#text": "DÉCRET n°2014-1102 du 30 septembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525141", "@nortexte": "ETLL1419537D", "@numtexte": "2014-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-30" }, { "@id": "LEGITEXT000030075043", "#text": "DÉCRET n°2015-16 du 8 janvier 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030073715", "@nortexte": "ETLL1428787D", "@numtexte": "2015-16", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-08" }, { "@id": "LEGIARTI000033280499", "@num": "5", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000034605006", "@num": "4", "#text": "Décret n°2017-760 du 3 mai 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034581759", "@nortexte": "LHAL1702309D", "@numtexte": "2017-760", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGITEXT000044027821", "#text": "Décret n°2021-1157 du 6 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044027256", "@nortexte": "LOGL2117144D", "@numtexte": "2021-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-06" }, { "@id": "LEGIARTI000044027831", "@num": "1", "#text": "Décret n°2021-1157 du 6 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044027256", "@nortexte": "LOGL2117144D", "@numtexte": "2021-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-06" }, { "@id": "LEGIARTI000044027833", "@num": "2", "#text": "Décret n°2021-1157 du 6 septembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044027256", "@nortexte": "LOGL2117144D", "@numtexte": "2021-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-06" }, { "@id": "LEGITEXT000049915216", "#text": "Décret n°2024-776 du 8 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049909447", "@nortexte": "TREL2417742D", "@numtexte": "2024-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-08" }, { "@id": "LEGIARTI000049915225", "@num": "1", "#text": "Décret n°2024-776 du 8 juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049909447", "@nortexte": "TREL2417742D", "@numtexte": "2024-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-08" }, { "@id": "LEGITEXT000049929406", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049925761", "@nortexte": "TREL2417108A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049929417", "@num": "1", "#text": "Arrêté du 5 juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049925761", "@nortexte": "TREL2417108A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050737555", "#text": "Décret n°2024-1144 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050737567", "@num": "1", "#text": "Décret n°2024-1144 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044028256", "@num": "D302-31", "#text": "Code de la construction et de l'habitation. - art. 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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": "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028406478", "@fin": "2013-12-31", "@num": "279-0 bis A", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028452964", "@fin": "2014-05-30", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042610", "@fin": "2014-12-30", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061506", "@fin": "2016-01-01", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778348", "@fin": "2016-10-22", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033283490", "@fin": "2019-01-01", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431212", "@fin": "2020-01-01", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467427", "@fin": "2021-01-01", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910243", "@fin": "2022-01-01", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983873", "@fin": "2022-05-07", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765288", "@fin": "2023-12-31", "@num": "279-0 bis A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826219", "@fin": "2999-01-01", "@num": "279-0 bis A", "@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 les livraisons de logements neufs à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés, qu'elles destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c du présent article.
\n
Pour l'application du premier alinéa, les logements doivent :
\n
a) Etre implantés sur un terrain situé, à la date de signature de l'agrément, sur le territoire des communes classées, par arrêté des ministres chargés du budget et du logement, dans les zones géographiques se caractérisant par un déséquilibre important entre l'offre et la demande de logements entraînant des difficultés d'accès au logement sur le parc locatif existant, mentionnées au premier alinéa du IV de l'article 199 novovicies ;
\n
b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 8 du I de l'article 278 sexies ;
\n
c) Etre destinés à être loués à des personnes physiques dont les ressources à la date de conclusion du bail ne dépassent pas les plafonds fixés par le décret prévu au premier alinéa du III de l'article 199 novovicies. Le loyer mensuel de ces logements ne dépasse pas les plafonds visés au premier ou, le cas échéant, au second alinéa du même III.

" } }, "LEGIARTI000028452964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028452964", "URL": "article/LEGI/ARTI/00/00/28/45/29/LEGIARTI000028452964.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

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LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 art. 21 I : Le taux de 7 % de la taxe sur la valeur ajoutée reste applicable aux travaux mentionnés aux 1 et 3 de l'article 279-0 bis du code général des impôts ayant fait l'objet d'un devis daté et accepté avant le 1er janvier 2014, ayant donné lieu au versement d'un acompte de 30 % encaissé avant cette même date et d'un solde facturé avant le 1er mars 2014 et encaissé avant le 15 mars 2014.

\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons de logements neufs soit à des organismes mentionnés au 4° du 1 de l'article 207 ou soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, des organismes collecteurs agréés mentionnés au deuxième alinéa de l'article L. 313-18 du code de la construction et de l'habitation, soit à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés ou des établissements publics administratifs, qu'elles destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c du présent article.

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Pour l'application du premier alinéa, les logements doivent :

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a) Etre implantés sur un terrain situé, à la date de signature de l'agrément, sur le territoire des communes classées, par arrêté des ministres chargés du budget et du logement, dans les zones géographiques se caractérisant par un déséquilibre important entre l'offre et la demande de logements entraînant des difficultés d'accès au logement sur le parc locatif existant, mentionnées au premier alinéa du IV de l'article 199 novovicies ;

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b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 8 du I de l'article 278 sexies ;

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c) Etre destinés à être loués à des personnes physiques dont les ressources à la date de conclusion du bail ne dépassent pas les plafonds fixés par le décret prévu au premier alinéa du III de l'article 199 novovicies. Le loyer mensuel de ces logements ne dépasse pas les plafonds visés au premier ou, le cas échéant, au second alinéa du même III.

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Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 8 du I de l'article 278 sexies ;

" } }, "LEGIARTI000030061506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030061506", "URL": "article/LEGI/ARTI/00/00/30/06/15/LEGIARTI000030061506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000029525489", "@num": "4", "#text": "DÉCRET n°2014-1102 du 30 septembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525141", "@nortexte": "ETLL1419537D", "@numtexte": "2014-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-30" }, { "@id": "LEGIARTI000030009187", "@num": "53", "#text": "LOI n°2014-1655 du 29 décembre 2014 - 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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons de logements neufs et de logements, issus de la transformation de locaux à usage de bureaux, considérés comme neufs au sens du 2° du 2 du I de l'article 257, soit à des organismes mentionnés au 4° du 1 de l'article 207 ou soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, des organismes collecteurs agréés mentionnés au deuxième alinéa de l'article L. 313-18 du code de la construction et de l'habitation, soit à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés ou des établissements publics administratifs, qu'elles destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c.

Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 6, 8 et 10 du I de l'article 278 sexies ;

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Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 6, 8 et 10 du I de l'article 278 sexies, sauf dans les communes comptant déjà plus de 50 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, et 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 ;

" } }, "LEGIARTI000033283490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2016-10-22" } }, "META_COMMUN": { "ID": "LEGIARTI000033283490", "URL": "article/LEGI/ARTI/00/00/33/28/34/LEGIARTI000033283490.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 5 de l'ordonnance n° 2016-1408 du 20 octobre 2016, ces dispositions entrent en vigueur à la date d'approbation des statuts de l'association mentionnée à l'article L. 313-18 du code de la construction et de l'habitation dans sa rédaction issue de ladite ordonnance, prévue au I de son article 6.

Toutefois, l'article 279-0 bis A dans sa rédaction antérieure à l'ordonnance n° 2016-1408 s'applique aux organismes mentionnés au deuxième alinéa de l'article L. 313-18 du code de la construction et de l'habitation dans sa rédaction antérieure à ladite ordonnance jusqu'à la date de leur dissolution intervenue conformément au II de son article 6.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons de logements neufs et de logements, issus de la transformation de locaux à usage de bureaux, considérés comme neufs au sens du 2° du 2 du I de l'article 257, soit à des organismes mentionnés au 4° du 1 de l'article 207 ou soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation, soit à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés ou des établissements publics administratifs, qu'elles destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c.

Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 6,8 et 10 du I de l'article 278 sexies, sauf dans les communes comptant déjà plus de 50 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, et 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 ;

" } }, "LEGIARTI000036431212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036431212", "URL": "article/LEGI/ARTI/00/00/36/43/12/LEGIARTI000036431212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 69 II de la loi n° 2017-1837 du 30 décembre 2017, les présentes dispositions sont applicables aux opérations pour lesquelles la demande d'agrément prévue à l'article 279-0 bis A du code général des impôts est déposée à compter du 1er janvier 2019.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons de logements neufs et de logements, issus de la transformation de locaux à usage de bureaux, considérés comme neufs au sens du 2° du 2 du I de l'article 257, soit à des organismes mentionnés au 4° du 1 de l'article 207 ou soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation, soit à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés ou des établissements publics administratifs, qu'elles destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c.

Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux 2 à 6, 8 et 10 du I de l'article 278 sexies, sauf dans les communes comptant déjà plus de 35 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, et 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 ;

" } }, "LEGIARTI000041467427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041467427", "URL": "article/LEGI/ARTI/00/00/41/46/74/LEGIARTI000041467427.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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La taxe sur la valeur ajoutée est perçue au taux réduit de 10 % en ce qui concerne les livraisons de logements neufs et de logements, issus de la transformation de locaux à usage de bureaux, considérés comme neufs au sens du 2° du 2 du I de l'article 257, soit à des organismes mentionnés au 4° du 1 de l'article 207 ou soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation, soit à des personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés, des établissements publics administratifs ou des caisses de retraite et de prévoyance, que ces organismes, personnes morales, établissements ou caisses destinent à la location à usage de résidence principale dans le cadre d'une opération de construction ayant fait l'objet d'un agrément préalable entre le propriétaire ou le gestionnaire des logements et le représentant de l'Etat dans le département, qui précise le cadre de chaque opération et porte sur le respect des conditions prévues aux a à c.

Pour l'application du premier alinéa, les logements doivent :

b) Etre intégrés dans un ensemble immobilier comprenant au minimum 25 % de surface de logements mentionnés aux A et B du II, au 1° du III et au IV de l'article 278 sexies, sauf dans les communes comptant déjà plus de 35 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, et 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 ;

" } }, "LEGIARTI000042910243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042910243", "URL": "article/LEGI/ARTI/00/00/42/91/02/LEGIARTI000042910243.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.-Relèvent du taux réduit de 10 % les livraisons de logements répondant aux conditions suivantes :
\n
\n1° Les logements sont destinés par le preneur à la location à usage de résidence principale pour des personnes physiques dont les ressources, appréciées à la date de conclusion du bail, n'excèdent pas les plafonds mentionnés au premier alinéa du III de l'article 199 novovicies et dont le loyer mensuel n'excède pas les plafonds mentionnés au même III ;
\n
\n2° Le destinataire de la livraison ou, en cas de démembrement de la propriété, l'usufruitier, est l'une des personnes suivantes :
\n
\na) Organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code ou sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 dudit code ;
\n
\nb) Organismes soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation ;
\n
\nc) Personnes morales dont le capital est détenu en totalité par des personnes passibles de l'impôt sur les sociétés ;
\n
\nd) Établissements public administratifs ;
\n
\ne) Caisses de retraite et de prévoyance ;
\n
\n3° Les logements sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire de communes classées par l'arrêté mentionné au IV de l'article 199 novovicies du présent code ;
\n
\n4° Les logements répondent aux conditions de localisation mentionnées au A du II du présent article ou sont intégrés au sein d'ensembles immobiliers répondant à la condition de mixité prévue au B du même II ;
\n
\n5° Les logements résultent d'une construction nouvelle ou d'une transformation de locaux affectés à un usage autre que l'habitation par des travaux mentionnés au 2° du 2 du I de l'article 257.
\n
\nII.-A.-En application du 4° du I du présent article, les terrains des logements à construire sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire d'une commune comptant déjà plus de 35 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, ou dans un quartier prioritaire de la politique de la ville, au sens du 8° du I de l'article 278 sexies du présent code.
\n
\nB.-En application du 4° du I du présent article, la proportion du nombre des logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, excède 25 % des logements de l'ensemble immobilier.

" } }, "LEGIARTI000044983873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279-0 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983873", "URL": "article/LEGI/ARTI/00/00/44/98/38/LEGIARTI000044983873.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\nConformément au III de l'article 32 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux livraisons de logements pour lesquels le permis de construire est déposé à compter du 1er janvier 2022. Toutefois, pour les ventes en l'état futur d'achèvement, il s'applique aux livraisons de logements pour lesquels l'acte de vente ou, le cas échéant, le contrat préliminaire, est signé à compter de cette même date.

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I.-Relèvent du taux réduit de 10 % les livraisons de logements répondant aux conditions suivantes :
\n
\n1° Les logements sont destinés par le preneur à la location à usage de résidence principale pour des personnes physiques dont les ressources, appréciées à la date de conclusion du bail, n'excèdent pas les plafonds mentionnés au premier alinéa du III de l'article 199 novovicies et dont le loyer mensuel n'excède pas les plafonds mentionnés au même III ;
\n
\n2° Le destinataire de la livraison ou, en cas de démembrement de la propriété, l'usufruitier, est l'une des personnes suivantes :
\n
\na) Organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code ou sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 dudit code ;
\n
\nb) Organismes soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation ;
\n
\nc) Personnes morales dont le capital est détenu, directement ou indirectement, en totalité par des personnes passibles de l'impôt sur les sociétés ;
\n
\nd) Établissements public administratifs ;
\n
\ne) Caisses de retraite et de prévoyance ;
\n
\n3° Les logements sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire de communes classées par l'arrêté mentionné au IV de l'article 199 novovicies du présent code ;
\n
\n4° Les logements répondent aux conditions de localisation mentionnées au A du II du présent article ou sont intégrés au sein d'ensembles immobiliers répondant à la condition de mixité prévue au B du même II ;
\n
\n5° Les logements résultent d'une construction nouvelle ou d'une transformation de locaux affectés à un usage autre que l'habitation par des travaux mentionnés au 2° du 2 du I de l'article 257.
\n
\nII.-A.-En application du 4° du I du présent article, les terrains des logements à construire sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire d'une commune comptant déjà plus de 25 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, ou dans un quartier prioritaire de la politique de la ville, au sens du 8° du I de l'article 278 sexies du présent code.
\n
\nB.-En application du 4° du I du présent article, la proportion du nombre des logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, excède 25 % des logements de l'ensemble immobilier.

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I.-Relèvent du taux réduit de 10 % les livraisons de logements répondant aux conditions suivantes :
\n
\n1° Les logements sont destinés par le preneur à la location à usage de résidence principale pour des personnes physiques dont les ressources, appréciées à la date de conclusion du bail, n'excèdent pas les plafonds mentionnés au premier alinéa du III de l'article 199 novovicies et dont le loyer mensuel n'excède pas les plafonds mentionnés au même III ;
\n
\n2° Le destinataire de la livraison ou, en cas de démembrement de la propriété, l'usufruitier, est l'une des personnes suivantes :
\n
\na) Organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, sociétés d'économie mixte mentionnées à l'article L. 481-1 du même code ou sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 dudit code ;
\n
\nb) Organismes soumis au contrôle, au sens du III de l'article L. 430-1 du code de commerce, de la société mentionnée à l'article L. 313-20 du code de la construction et de l'habitation ;
\n
\nc) Personnes morales dont le capital est détenu, directement ou indirectement, en totalité par des personnes passibles de l'impôt sur les sociétés ;
\n
\nd) Établissements publics administratifs ;
\n
\ne) Caisses de retraite et de prévoyance ;
\n
\n3° Les logements sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire de communes classées par l'arrêté mentionné au IV de l'article 199 novovicies du présent code ;
\n
\n4° Les logements répondent aux conditions de localisation mentionnées au A du II du présent article ou sont intégrés au sein d'ensembles immobiliers répondant à la condition de mixité prévue au B du même II ;
\n
\n5° Les logements résultent d'une construction nouvelle ou d'une transformation de locaux affectés à un usage autre que l'habitation par des travaux mentionnés au 2° du 2 du I de l'article 257.
\n
\nII.-A.-En application du 4° du I du présent article, les terrains des logements à construire sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire d'une commune comptant déjà plus de 25 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, ou dans un quartier prioritaire de la politique de la ville, au sens du 8° du I de l'article 278 sexies du présent code.
\n
\nB.-En application du 4° du I du présent article, la proportion du nombre des logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, excède 25 % des logements de l'ensemble immobilier.

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I.-Relèvent du taux réduit de 10 % les livraisons de logements répondant aux conditions suivantes :

1° Les logements sont destinés par le preneur à la location à usage de résidence principale en exonération de taxe sur la valeur ajoutée et les conditions cumulatives suivantes sont remplies :

a) Les locataires sont des personnes physiques dont les ressources, appréciées à la date de conclusion du bail, n'excèdent pas les plafonds mentionnés au premier alinéa du III de l'article 199 novovicies ;

b) La location est proposée aux conditions économiques suivantes :

-sauf lorsqu'ils relèvent de l'hypothèse prévue au dernier alinéa du présent b, le loyer mensuel n'excède pas, en cas de location nue, les plafonds mentionnés au III de l'article 199 novovicies ou, en cas de location meublée, des plafonds déterminés par décret en fonction de la localisation du logement et de son type ;

-lorsqu'ils font partie d'une résidence-services mentionnée à l'article L. 631-13 du code de la construction et de l'habitation, la part de la quittance relative au loyer et la part de la quittance relative aux services non individualisables n'excèdent pas des plafonds fixés par décret. Les plafonds de la part de la quittance relative au loyer sont déterminés en fonction de la localisation et du type des logements. Les plafonds se rapportant à la part de la quittance relative aux services non individualisables sont déterminés en fonction de ces mêmes paramètres et de la nature de ces services ;
\n
\n2° Le destinataire de la livraison ou, en cas de démembrement, l'usufruitier est une personne morale ;

3° Les logements sont situés, à la date du dépôt de la demande de permis de construire :

a) Sur le territoire de communes classées par l'arrêté mentionné au IV de l'article 199 novovicies du présent code ;

b) Sur le territoire de communes de réindustrialisation où sont réalisés des projets d'intérêt national majeur, au sens du I de l'article L. 300-6-2 du code de l'urbanisme ;

c) Dans le périmètre d'une grande opération d'urbanisme, au sens de l'article L. 312-3 du même code, comportant la transformation d'une zone d'activité économique, au sens de l'article L. 318-8-1 dudit code, d'une opération programmée d'amélioration de l'habitat prévue à l'article L. 303-1 du code de la construction et de l'habitation ou d'une opération de requalification de copropriétés dégradées prévue à l'article L. 741-1 du même code ;

d) Sur le territoire des communes qui ont conclu un contrat de projet partenarial d'aménagement mentionné à l'article L. 312-1 du code de l'urbanisme ou une convention d'opération de revitalisation de territoire prévue à l'article L. 303-2 du code de la construction et de l'habitation ;

4° Les logements répondent aux conditions de localisation mentionnées au A du II du présent article ou sont intégrés au sein d'ensembles immobiliers répondant à la condition de mixité prévue au B du même II. Le présent 4° n'est pas applicable aux logements faisant partie d'une résidence-services mentionnée à l'article L. 631-13 du code de la construction et de l'habitation ;

5° Les logements résultent :

a) D'une construction nouvelle ou d'une transformation de locaux affectés à un usage autre que l'habitation par des travaux mentionnés au 2° du 2 du I de l'article 257 du présent code ;

b) D'une opération d'acquisition-amélioration, au sens du 6° du I de l'article 278 sexies, dans des bâtiments ou des parties de bâtiment à usage résidentiel qui conduit à une amélioration de la performance énergétique dans des conditions déterminées par arrêté conjoint des ministres chargés du budget, de l'énergie et du logement.

I bis.-Relèvent également du taux mentionné au I du présent article les travaux d'amélioration relevant de l'acquisition-amélioration réalisés par l'acquéreur sur les immeubles mentionnés au b du 5° du même I.

II.-A.-En application du 4° du I du présent article, les terrains des logements à construire sont situés, à la date du dépôt de la demande de permis de construire, sur le territoire d'une commune comptant déjà plus de 25 % de logements locatifs sociaux, au sens de l'article L. 302-5 du code de la construction et de l'habitation, ou dans un quartier prioritaire de la politique de la ville, au sens du 8° du I de l'article 278 sexies du présent code.
\n
\nB.-En application du 4° du I du présent article, la proportion du nombre des logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, excède 25 % des logements de l'ensemble immobilier.

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Le plafond de loyer mensuel prévu au deuxième alinéa du b du 1° du I de l'article 279-0 bis A du code général des impôts, applicable à la location meublée d'un logement correspond au plafond de loyer mensuel applicable à la location nue conformément à l'article 2 terdecies D, auquel s'ajoute le prix mensuel de location des meubles mentionnés à l'article 2 du décret n° 2015-981 du 31 juillet 2015 fixant la liste des éléments de mobilier d'un logement meublé.

Au titre des baux conclus en 2024, le prix mentionné au précédent alinéa est égal à 50 euros toutes taxes comprises pour un logement de type studio ou T1 bis, augmenté de 14,60 euros toutes taxes comprises par pièce supplémentaire.

Ces valeurs prévues sont révisées au 1er janvier de chaque année selon les modalités prévues au premier alinéa du a de l'article 2 duodecies.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2024-776 du 8 juillet 2024 fixant les plafonds de loyer mensuel pour les locations meublées prévus à l'article 279-0 bis A du code général des impôts)