{"id":112595,"date":"2026-02-10T12:42:44","date_gmt":"2026-02-10T12:42:44","guid":{"rendered":"https:\/\/www.africa-press.net\/cotedivoire\/politique\/regime-fiscal-des-loyers-dimmeubles-nus-et-tva"},"modified":"2026-02-10T13:47:34","modified_gmt":"2026-02-10T13:47:34","slug":"regime-fiscal-des-loyers-dimmeubles-nus-et-tva","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cotedivoire\/economie\/regime-fiscal-des-loyers-dimmeubles-nus-et-tva","title":{"rendered":"R\u00e9gime Fiscal des Loyers d&rsquo;Immeubles Nus et TVA"},"content":{"rendered":"<p><span style=\"color: #ff6600\"><strong>Africa-Press &#8211; C\u00f4te d&rsquo;Ivoire. <\/strong><\/span>Des pre\u0301cisions relatives au re\u0301gime fiscal applicable aux loyers d&rsquo;immeubles nus au regard de la TVA ajoute\u0301e.<\/p>\n<p>Selon la Direction Ge\u0301ne\u0301rale des Impo\u0302ts (DGI), la location d&rsquo;immeubles nus reve\u0302t un caracte\u0300re civil.<\/p>\n<p>A ce titre, elle pre\u0301cise aux proprie\u0301taires de biens immeubles que les loyers verse\u0301s par les locataires aux proprie\u0301taires desdits biens dans le cadre de cette activite\u0301, ne sont pas passibles de la taxe sur la valeur ajoute\u0301e (TVA).<\/p>\n<p>La DGI rappelle que seuls les loyers verse\u0301s dans le cadre d&rsquo;une location en meuble\u0301 ou d&rsquo;une location d&rsquo;immeubles ame\u0301nage\u0301s a\u0300 usage industriel ou commercial servant de lieu d&rsquo;exercice d&rsquo;une activite\u0301 professionnelle, donnent droit a\u0300 facturation de plein droit de la taxe sur la valeur ajoute\u0301e dans la mesure ou\u0300 les locations d&rsquo;immeubles ame\u0301nage\u0301s constituent des ope\u0301rations de nature commerciale imposables a\u0300 la TVA sur le prix de la location.<\/p>\n<p>Elle pre\u0301cise que la mise en \u0153uvre de la facturation normalise\u0301e e\u0301lectronique ne modifie nullement le re\u0301gime fiscal de l\u2019exemption de TVA applicable aux loyers verse\u0301s dans le cadre des locations d&rsquo;immeubles nus, de sorte que ceux-ci restent soumis a\u0300 l\u2019impo\u0302t foncier et non a\u0300 la taxe sur la valeur ajoute\u0301e.<\/p>\n<p>Par conse\u0301quent, les bailleurs ne sont fonde\u0301s, pour quelque motif que ce soit, a\u0300 facturer la taxe sur la valeur ajoute\u0301e au titre desdites ope\u0301rations de location.<\/p>\n<p><strong>Pour plus d&rsquo;informations et d&rsquo;analyses sur la <span style=\"color: #ff6600\">C\u00f4te d&rsquo;Ivoire<\/span>, suivez <span style=\"color: #ff6600\">Africa-Press<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Africa-Press &#8211; C\u00f4te d&rsquo;Ivoire. Des pre\u0301cisions relatives au re\u0301gime fiscal applicable aux loyers d&rsquo;immeubles nus au regard de la TVA ajoute\u0301e. Selon la Direction Ge\u0301ne\u0301rale des Impo\u0302ts (DGI), la location d&rsquo;immeubles nus reve\u0302t un caracte\u0300re civil. A ce titre, elle pre\u0301cise aux proprie\u0301taires de biens immeubles que les loyers verse\u0301s par les locataires aux proprie\u0301taires [&hellip;]<\/p>\n","protected":false},"author":82,"featured_media":112594,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[29,3905,1167,1341,6350,5686],"class_list":["post-112595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-cote-divoire","tag-dgi","tag-immeubles","tag-impots","tag-proprietaires","tag-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>R\u00e9gime Fiscal des Loyers d&#039;Immeubles Nus et TVA - C\u00f4te d&#039;Ivoire<\/title>\n<meta name=\"description\" content=\"Des pre\u0301cisions relatives au re\u0301gime fiscal applicable aux loyers d&#039;immeubles nus au regard de la TVA ajoute\u0301e. 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