L’activité de location de locaux nus à usage professionnel est exonérée de TVA sauf option pour l’assujettissement à cette taxe par le loueur. Option qui doit être exercée distinctement pour chaque immeuble (ou ensemble d’immeubles).
Cette option fait en principe l’objet d’une déclaration expresse auprès du service des impôts. Toutefois, dans un arrêt du 23 décembre 2011, le Conseil d’État a admis que cette option pouvait être exercée directement au sein de la déclaration d’existence souscrite auprès du centre de formalités des entreprises (CFE) par les bailleurs à l’occasion de la création de leur activité. Mais, dans ce cas, la déclaration doit comporter des indications suffisamment précises pour identifier le ou les immeubles auxquels l’option se rapporte.
Dans une affaire récente, l’option pour la TVA exercée par une société sur sa déclaration d’existence n’a ainsi pas été retenue par le Conseil d’État en raison :
– d’une part, de l’absence d’indication des immeubles loués, la société ayant seulement indiqué que son activité était une « location immobilière nue soumise à la TVA sur option » ;
– et d’autre part, du défaut de l’exercice d’options distinctes expresses pour l’imposition à la TVA de chacun de ces immeubles.
À noter : les juges ont indiqué que les options distinctes pour l’imposition à la TVA des immeubles ne pouvaient pas résulter du fait que, suite à une demande de l’administration fiscale, la société avait fourni une attestation notariale comportant la désignation des immeubles faisant l’objet des contrat de crédits-bails ainsi que la copie de ces contrats, et qu’elle avait souscrit mensuellement des déclarations CA3.
Conseil d’État, 3 juin 2013, n° 359077
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