TVA 5.5%

[westland]

Does anyone know if the 5.5% TVA rules have been changed and now include any new extension works that are under 50% of the original building, or has this always been the case?

I have read and re-read an article in the local press which seems to say that TVA is payable at the higher rate only if the foundations, roof, walls amount to more than 50% of the original building.  Thanks, Kate. 

[BJSLIV]

An extension will always be at the full rate.

The 50% exemption refers to where renovation work concerns less than 50% of the area of an existing habitation.

http://www.monhabitat.net/guide/art-13,la-tva-a-55.html

[Wozza]

We just knocked down part of an old building attached to our house and had it re-built. We knocked over 50% of it down, so had to pay the 19.6% VAT. Don't know if this info is of any use!

[westland]

Thanks for the replies, thought that it looked to good to be true!

[Nick Trollope]

Essentially anyhing "new" - bathroom, extension or whatever is 19.6%. "Renovation" is 5.5% (a new kitchen or new electrics for example) unless is is more than 50% of the building, in which case it is considered "new".

At least, that is the basis on which I work...

 

[littlemouse]

www.impots.gouv.fr there is an article about what is 5.5 and whats not 5.5% tva