{"id":807,"date":"2021-05-14T07:56:21","date_gmt":"2021-05-14T06:56:21","guid":{"rendered":"https:\/\/www.wiredcpa.com\/?p=807"},"modified":"2021-05-14T07:56:21","modified_gmt":"2021-05-14T06:56:21","slug":"dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa","status":"publish","type":"post","link":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/","title":{"rendered":"Dons : exon\u00e9ration temporaire de droits de mutation &#8211; Exclusion des VEFA"},"content":{"rendered":"<p><strong>Les ventes en l\u2019\u00e9tat futur d\u2019ach\u00e8vement\u00a0(VEFA) sont exclues du b\u00e9n\u00e9fice de l\u2019exon\u00e9ration temporaire de droits de mutation pour les dons consentis \u00e0 un descendant ou \u00e0 un neveu ou \u00e0 une ni\u00e8ce.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Gr\u00e2ce \u00e0 la 3<sup>e<\/sup>\u00a0loi de finances rectificative pour\u00a02020, les dons de sommes d\u2019argent consentis, entre le 15\u00a0juillet\u00a02020 et le 30\u00a0juin\u00a02021, \u00e0 un descendant ou, \u00e0 d\u00e9faut de descendance, \u00e0 un neveu ou \u00e0 une ni\u00e8ce b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration de droits de mutation dans la limite de 100\u00a0000\u00a0\u20ac.<\/p>\n<p>&nbsp;<\/p>\n<p>Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, les sommes ainsi transmises doivent \u00eatre int\u00e9gralement affect\u00e9es, <strong>dans les 3\u00a0mois\u00a0<\/strong>:<\/p>\n<ul>\n<li>A des travaux de r\u00e9novation \u00e9nerg\u00e9tique (\u00e9ligibles \u00e0 MaPrimeR\u00e9nov\u2019),<\/li>\n<li>A la construction de la r\u00e9sidence principale du donataire,<\/li>\n<li>Ou \u00e0 la cr\u00e9ation ou \u00e0 la souscription au capital d\u2019une petite entreprise.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Le minist\u00e8re de l\u2019\u00c9conomie et des Finances a pr\u00e9cis\u00e9 que la vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement n\u2019est pas \u00e9ligible \u00e0 cette exon\u00e9ration de droits de mutation. <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>En effet, il ressort des caract\u00e9ristiques d\u2019un contrat de VEFA que l\u2019acqu\u00e9reur n\u2019est, \u00e0 aucun moment, responsable de la construction, la fonction de ma\u00eetre d\u2019ouvrage revenant au promoteur-constructeur, qui est \u00e9galement le titulaire du permis de construire.<\/p>\n<p>&nbsp;<\/p>\n<p>Alors qu\u2019au contraire, dans un contrat de construction de maison individuelle\u00a0(CCMI), le particulier propri\u00e9taire du terrain, titulaire du permis de construire, est le ma\u00eetre d\u2019ouvrage qui commande la construction du bien immobilier au constructeur ou \u00e0 l\u2019entrepreneur.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019acquisition en l\u2019\u00e9tat futur d\u2019ach\u00e8vement d\u2019un logement que le contribuable entend affecter \u00e0 sa r\u00e9sidence principale ne saurait donc s\u2019analyser comme la construction de sa r\u00e9sidence principale par un donataire.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les ventes en l\u2019\u00e9tat futur d\u2019ach\u00e8vement\u00a0(VEFA) sont exclues du b\u00e9n\u00e9fice de l\u2019exon\u00e9ration temporaire de droits de mutation pour les dons consentis \u00e0 un descendant ou \u00e0 un neveu ou \u00e0 une ni\u00e8ce. &nbsp; Gr\u00e2ce \u00e0 la 3e\u00a0loi de finances rectificative pour\u00a02020, les dons de sommes d\u2019argent consentis, entre le 15\u00a0juillet\u00a02020 et le 30\u00a0juin\u00a02021, \u00e0 un descendant ou, \u00e0 d\u00e9faut de descendance, \u00e0 un neveu ou \u00e0 une ni\u00e8ce b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration de droits de mutation dans la limite de 100\u00a0000\u00a0\u20ac. &nbsp; Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, les sommes ainsi transmises doivent \u00eatre int\u00e9gralement affect\u00e9es, dans les 3\u00a0mois\u00a0: A des travaux de r\u00e9novation \u00e9nerg\u00e9tique (\u00e9ligibles \u00e0 MaPrimeR\u00e9nov\u2019), A la construction de la r\u00e9sidence principale du donataire, Ou \u00e0 la cr\u00e9ation ou \u00e0 la souscription au capital d\u2019une petite entreprise. &nbsp; Le minist\u00e8re de l\u2019\u00c9conomie et des Finances a pr\u00e9cis\u00e9 que la vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement n\u2019est pas \u00e9ligible \u00e0 cette exon\u00e9ration de droits de mutation. &nbsp; En effet, il ressort des caract\u00e9ristiques d\u2019un contrat de VEFA que l\u2019acqu\u00e9reur n\u2019est, \u00e0 aucun moment, responsable de la construction, la fonction de ma\u00eetre d\u2019ouvrage revenant au promoteur-constructeur, qui est \u00e9galement le titulaire du permis de construire. &nbsp; Alors qu\u2019au contraire, dans un contrat [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.4.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dons : exon\u00e9ration temporaire de droits de mutation - Exclusion des VEFA - Wired<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dons : exon\u00e9ration temporaire de droits de mutation - Exclusion des VEFA - Wired\" \/>\n<meta property=\"og:description\" content=\"Les ventes en l\u2019\u00e9tat futur d\u2019ach\u00e8vement\u00a0(VEFA) sont exclues du b\u00e9n\u00e9fice de l\u2019exon\u00e9ration temporaire de droits de mutation pour les dons consentis \u00e0 un descendant ou \u00e0 un neveu ou \u00e0 une ni\u00e8ce. &nbsp; Gr\u00e2ce \u00e0 la 3e\u00a0loi de finances rectificative pour\u00a02020, les dons de sommes d\u2019argent consentis, entre le 15\u00a0juillet\u00a02020 et le 30\u00a0juin\u00a02021, \u00e0 un descendant ou, \u00e0 d\u00e9faut de descendance, \u00e0 un neveu ou \u00e0 une ni\u00e8ce b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration de droits de mutation dans la limite de 100\u00a0000\u00a0\u20ac. &nbsp; Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, les sommes ainsi transmises doivent \u00eatre int\u00e9gralement affect\u00e9es, dans les 3\u00a0mois\u00a0: A des travaux de r\u00e9novation \u00e9nerg\u00e9tique (\u00e9ligibles \u00e0 MaPrimeR\u00e9nov\u2019), A la construction de la r\u00e9sidence principale du donataire, Ou \u00e0 la cr\u00e9ation ou \u00e0 la souscription au capital d\u2019une petite entreprise. &nbsp; Le minist\u00e8re de l\u2019\u00c9conomie et des Finances a pr\u00e9cis\u00e9 que la vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement n\u2019est pas \u00e9ligible \u00e0 cette exon\u00e9ration de droits de mutation. &nbsp; En effet, il ressort des caract\u00e9ristiques d\u2019un contrat de VEFA que l\u2019acqu\u00e9reur n\u2019est, \u00e0 aucun moment, responsable de la construction, la fonction de ma\u00eetre d\u2019ouvrage revenant au promoteur-constructeur, qui est \u00e9galement le titulaire du permis de construire. &nbsp; Alors qu\u2019au contraire, dans un contrat [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/\" \/>\n<meta property=\"og:site_name\" content=\"Wired\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/wiredcpa\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-14T06:56:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2363\" \/>\n\t<meta property=\"og:image:height\" content=\"708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#organization\",\"name\":\"Wired Expertise Comptable - Musique, Label & Artistes\",\"url\":\"https:\/\/www.wiredcpa.com\/fr\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/wiredcpa\/\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#logo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png\",\"contentUrl\":\"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png\",\"width\":2363,\"height\":708,\"caption\":\"Wired Expertise Comptable - Musique, Label & Artistes\"},\"image\":{\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#website\",\"url\":\"https:\/\/www.wiredcpa.com\/fr\/\",\"name\":\"Wired\",\"description\":\"Business sounds better with us\",\"publisher\":{\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.wiredcpa.com\/fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#webpage\",\"url\":\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/\",\"name\":\"Dons : exon\u00e9ration temporaire de droits de mutation - Exclusion des VEFA - Wired\",\"isPartOf\":{\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#website\"},\"datePublished\":\"2021-05-14T06:56:21+00:00\",\"dateModified\":\"2021-05-14T06:56:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.wiredcpa.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dons : exon\u00e9ration temporaire de droits de mutation &#8211; 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Gr\u00e2ce \u00e0 la 3e\u00a0loi de finances rectificative pour\u00a02020, les dons de sommes d\u2019argent consentis, entre le 15\u00a0juillet\u00a02020 et le 30\u00a0juin\u00a02021, \u00e0 un descendant ou, \u00e0 d\u00e9faut de descendance, \u00e0 un neveu ou \u00e0 une ni\u00e8ce b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration de droits de mutation dans la limite de 100\u00a0000\u00a0\u20ac. &nbsp; Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, les sommes ainsi transmises doivent \u00eatre int\u00e9gralement affect\u00e9es, dans les 3\u00a0mois\u00a0: A des travaux de r\u00e9novation \u00e9nerg\u00e9tique (\u00e9ligibles \u00e0 MaPrimeR\u00e9nov\u2019), A la construction de la r\u00e9sidence principale du donataire, Ou \u00e0 la cr\u00e9ation ou \u00e0 la souscription au capital d\u2019une petite entreprise. &nbsp; Le minist\u00e8re de l\u2019\u00c9conomie et des Finances a pr\u00e9cis\u00e9 que la vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement n\u2019est pas \u00e9ligible \u00e0 cette exon\u00e9ration de droits de mutation. &nbsp; En effet, il ressort des caract\u00e9ristiques d\u2019un contrat de VEFA que l\u2019acqu\u00e9reur n\u2019est, \u00e0 aucun moment, responsable de la construction, la fonction de ma\u00eetre d\u2019ouvrage revenant au promoteur-constructeur, qui est \u00e9galement le titulaire du permis de construire. &nbsp; Alors qu\u2019au contraire, dans un contrat [&hellip;]","og_url":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/","og_site_name":"Wired","article_publisher":"https:\/\/www.facebook.com\/wiredcpa\/","article_published_time":"2021-05-14T06:56:21+00:00","og_image":[{"width":2363,"height":708,"url":"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png","type":"image\/png"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.wiredcpa.com\/fr\/#organization","name":"Wired Expertise Comptable - Musique, Label & Artistes","url":"https:\/\/www.wiredcpa.com\/fr\/","sameAs":["https:\/\/www.facebook.com\/wiredcpa\/"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.wiredcpa.com\/fr\/#logo","inLanguage":"fr-FR","url":"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png","contentUrl":"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png","width":2363,"height":708,"caption":"Wired Expertise Comptable - Musique, Label & Artistes"},"image":{"@id":"https:\/\/www.wiredcpa.com\/fr\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.wiredcpa.com\/fr\/#website","url":"https:\/\/www.wiredcpa.com\/fr\/","name":"Wired","description":"Business sounds better with us","publisher":{"@id":"https:\/\/www.wiredcpa.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.wiredcpa.com\/fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#webpage","url":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/","name":"Dons : exon\u00e9ration temporaire de droits de mutation - Exclusion des VEFA - Wired","isPartOf":{"@id":"https:\/\/www.wiredcpa.com\/fr\/#website"},"datePublished":"2021-05-14T06:56:21+00:00","dateModified":"2021-05-14T06:56:21+00:00","breadcrumb":{"@id":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wiredcpa.com\/fr\/dons-exoneration-temporaire-de-droits-de-mutation-exclusion-des-vefa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.wiredcpa.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Dons : exon\u00e9ration temporaire de droits de mutation &#8211; 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