{"id":7161,"date":"2026-11-04T11:49:51","date_gmt":"2026-11-04T11:49:51","guid":{"rendered":"https:\/\/www.todanelo.com\/?post_type=legal-news&#038;p=7161"},"modified":"2026-11-04T13:44:57","modified_gmt":"2026-11-04T13:44:57","slug":"tva-de-10-sur-les-logements-a-usage-touristique-a-partir-du-1er-decembre","status":"publish","type":"legal-news","link":"https:\/\/www.todanelo.com\/fr\/actualidad-juridica\/tva-de-10-sur-les-logements-a-usage-touristique-a-partir-du-1er-decembre\/","title":{"rendered":"TVA de 10 % sur les logements \u00e0 usage touristique \u00e0 partir du 1er d\u00e9cembre"},"content":{"rendered":"\n<p dir=\"ltr\">\u00c0 compter du 1er d\u00e9cembre 2026, la location d\u2019un logement meubl\u00e9 \u00e0 un m\u00eame locataire pour 30 nuits ou moins sera soumise \u00e0 la TVA au taux de 10 %. Jusqu\u2019\u00e0 pr\u00e9sent, ces locations \u00e9taient exon\u00e9r\u00e9es dans la plupart des cas. L\u2019exon\u00e9ration ne subsistera que lorsque le logement constitue la r\u00e9sidence habituelle du bailleur lui-m\u00eame.<\/p>\n<p dir=\"ltr\">L\u2019impact d\u00e9pend du mode de gestion du logement. Il est maximal pour le propri\u00e9taire qui g\u00e8re lui-m\u00eame la location et pratiquement nul pour celui qui en confie l\u2019exploitation \u00e0 un tiers. Les propri\u00e9taires concern\u00e9s devront en outre s\u2019immatriculer \u00e0 la TVA avant le 1er d\u00e9cembre et facturer chaque s\u00e9jour.<\/p>\n<p dir=\"ltr\">Dans cette note d\u2019information des d\u00e9partements <a href=\"https:\/\/www.todanelo.com\/fr\/domaines-de-pratique\/fiscal\/\">Droit fiscal<\/a> et <a href=\"https:\/\/www.todanelo.com\/fr\/domaines-de-pratique\/droit-public\/\">Droit public, administratif et urbanisme<\/a>, nous analysons cette nouveaut\u00e9, ses effets selon le profil du propri\u00e9taire, les obligations formelles et d\u2019autres aspects pratiques, comme le traitement des r\u00e9servations encaiss\u00e9es \u00e0 l\u2019avance.<\/p>\n<p dir=\"ltr\">Vous pouvez consulter la note d\u2019information ci-dessous :<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9cret-loi royal 29\/2026 soumet \u00e0 la TVA les locations de 30 nuits ou moins, m\u00eame en l\u2019absence de services h\u00f4teliers<\/p>\n","protected":false},"featured_media":7137,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-7161","legal-news","type-legal-news","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA de 10 % sur les logements \u00e0 usage touristique \u00e0 partir du 1er d\u00e9cembre - Toda &amp; 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