Un Dispositif d’incitations fiscales pour la promotion immobilière au Maroc -

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  • 7/22/2019 Un Dispositif dincitations fiscales pour la promotion immobilire au Maroc - www.metrecarre.ma

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    Dcs hnbhtgthjns bjnvcnthjnncddcs sjnt bcntrcs sur dc dj`cfcnt

    sjbhgd ct dc dj cfcnt lghidc vgdcurhffjihdhrc. Dcs kpcnscs

    lhsbgdcs sc rgppjrtgnt dcxjnrgthjn kc tjus hfpts ct tgxcs

    gu prjlht kcs prj`rgffcs kc dj`cfcnts sjbhgux cn bjurs,

    sdcvghcnt cn 9579 9.339 FKAR, kjnt 7.

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    Bcs cxjnrgthjns sjnt gbbjrkcs gux bjnkhthjns suhvgntcs ?

    Ujur dc prjfjtcur ?

    kpjscr unc kcfgnkc kgutjrhsgthjn kc bjnstruhrc kgns unkdgh ncxbkgnt pgs < fjhs bjfptcr kc dg kgtc kc bjnbdu-

    shjn kc dg bjnvcnthjn = dc njn rcspcbt kc bcttc bjnkhthjn

    cntrgnc dg nuddht kc dg bjnvcnthjn =

    tcnhr unc bjfptgihdht spgrc pjur bagquc prj`rgffc ctojhnkrc dg kbdgrgthjn prvuc scdjn dc bgs, gux grthbdcs 95 ct

    19 ju 13 ct 735 ku Bjkc @nrgd kcs Hfpts ?

    * un cxcfpdghrc kc dg bjnvcnthjn ct ku bgahcr kcs bagr`cs

    cn bc quh bjnbcrnc dg prcfhrc gnnc =

    * un tgt ku njfirc kc dj`cfcnts rgdhss kgns dc bgkrckc bagquc prj`rgffc, ghnsh quc dc fjntgnt ku bahllrc

    kgllghrcs y gllrcnt =

    * un tgt lghsgnt rcssjrthr, cn bc quh bjnbcrnc dcs kbdgrg-

    thjns kc dg [\G, dc bahllrc kgllghrcs rgdhs gu thtrc kcsbcsshjns kc bcs dj`cfcnts, dg tgxc bjrrcspjnkgntcct dcs

    tgxcs kkubthidcs gllrcntcs gux kpcnscs cn`g cs, gu

    thtrc kc dg bjnstrubthjn kcskhts dj`cfcnts.

    Dcxjnrgthjn kcs krjhts kcnrc`hstrcfcnt cst jitcnuc, pjur

    dcs tcrrghns gbquhs bjfptcr ku 7cr ognvhcr 9575, bjnkhthjnkc prjkuhrc unc bguthjn ignbghrc ju bjnscnthr unc aypj-

    taquc gu prjlht kc dCtgt kgns dcs bjnkhthjns ct scdjn dcs

    fjkgdhts lhxcs pgr dgrthbdc 725-HH ku Bjkc @nrgd kcs

    Hfpts.

    G klgut kc rgdhsgthjn kc tjut ju pgrthc ku prj`rgffc kc

    bjnstrubthjn kgns dcs bjnkhthjns klhnhcs pgr dg bjnvcnthjn, un

    jrkrc kc rcbcttcs cst fhs pjur dc rcbjuvrcfcnt kcs hfpts,krjhts ct tgxcs cxh`hidcs, sgns gvjhr rcbjurs dg prjbkurc kc

    rcbthlhbgthjn kcs igscs khfpjshthjn ct sgns proukhbc kc dgppdh-

    bgthjn kcs gfcnkcs, pngdhts ct fgojrgthjns y gllrcntcs.

    Ujur dgbqurcur ?

    gbquhshthjn ku dj`cfcnt guprs ku prjfjtcur gygnt bjnbduunc bjnvcnthjn gvcb dCtgt =

    dc bjfprjfhs kc vcntc ct dc bjntrgt kc vcntc klhnhthl kjh-vcnt trc pgsss pgr gbtc njtgrh =

    dc bjntrgt kc vcntc klhnhthl kjht hnkhqucr dc prhx ct dc fjn-tgnt kc dg [\G bjrrcspjnkgnt ghnsh quc dcn`g`cfcnt kc

    dgbqurcur kgllcbtcr dc dj`cfcnt sjn agihtgthjn prhnbh-pgdc pcnkgnt ; gns ct bjnscnthr unc aypjtaquc gu prjlht

    kc dCtgt =

    ljurnhr gu prjfjtcur unc gttcstgthjn kdhvrc pgr dgkfhnhs-trgthjn lhsbgdc ousthlhgnt dc njn gssuoctthsscfcnt dHfpt surdc Ycvcnu gu thtrc kcs rcvcnus ljnbhcrs, dg [gxc

    kAgihtgthjn ct dg [gxc kc Rcrvhbcs Bjffungux = tjutc-

    ljhs, dc prjprhtghrc kgns dhnkhvhshjnsjufhs, bc thtrc, dg [A

    ct dg [RB, pcut `gdcfcnt gbqurhr bc dj`cfcnt.

    Cnbjurg`cfcnt kcs ighddcurs kc dj`cfcnt sjbhgd

    Dcs prjfjtcurs pcuvcnt bkcr, gu prhx kc vcntc kc 935 555

    kas gvcb gppdhbgthjn kc dg tgxc sur dg vgdcur gojutc, gu pdus

    75% kcs dj`cfcnts sjbhgux bjnstruhts, gux lhns kc djbgthjn kcs ighddcurs pcrsjnncs fjrgdcs ju payshqucs sjufhscs dHfpt sur dc Ycvcnu scdjn dc r`hfc kc rsudtgt nct rcd.

    Bcs ighddcurs kjhvcnt bjnbdurc unc bjnvcnthjn gvcb dCtgt

    gygnt pjur jioct dgbquhshthjn kgu fjhns 93 dj`cfcnts

    sjbhgux cn vuc kc dcs gllcbtcr pcnkgnt unc kurc fhnhfgdc kc

    1 gns dg djbgthjn usg`c kagihtgthjn prhnbhpgdc. G bc thtrc, hdsinlhbhcnt pjur unc prhjkc fhnhfuf kc 95 gns pgrthr kc

    dgnnc ku prcfhcr bjntrgt kc djbgthjn kc ?

    Dcxjnrgthjn kc dhfpt sur dcs sjbhts ju kc dhfpt sur dcrcvcnu pjur dcurs rcvcnus prjlcsshjnncds gllrcnts bcttcdjbgthjn =

    Dcxjnrgthjn kc dhfpt sur dcs sjbhts ju kc dhfpt sur dcrcvcnu pjur dg pdus-vgduc rgdhsc cn bgs kc bcsshjn kcs

    dj`cfcnts gu-kcd kc dg prhjkc kc 1 gns.

    Bcs cxjnrgthjns sgppdhqucnt gux bjnvcnthjns sh`ncs pgrdcs prjfjtcurs hffjihdhcrs gvcb dCtgt bjfptcr ku 7crognvhcr

    9575.

    Hnbhtgthjns cn lgvcur kcs dj`cfcnts

    lghidc vgdcur hffjihdhrc

    Dcs prjfjtcurs hffjihdhcrs, pcrsjnncs fjrgdcs ju pcrsjnncs

    payshqucs rcdcvgnt ku r`hfc ku rsudtgt nct rcd, pjur dcnscf-

    idckc dcurs gbtcs,gbthvhts ct rcvcnus gllrcnts dg rgdhsgthjn kc

    dj`cfcnts kc lghidc vgdcur hffjihdhrc tjtgdc (\.H.[.), kcsthns cnpgrthbudhcr dg prvcnthjn ct dg duttc bjntrc dagihtgt hnsgduirc,

    sjnt cxjnrs kcs hfpts, krjhts ct tgxcs suhvgnts ?

    dHfpt sur dcs Rjbhts =

    dHfpt sur dc Ycvcnu =

    Bjnkhthjns pjur dc djbgtghrc

    dc fjntgnt ku djycr cst lhx gu fgxhfuf 7955 khragfs =

    dc djbgtghrc cst tcnu kc ljurnhr gu ighddcur unc gttcstgthjn kdh-vrc pgr dgkfhnhstrgthjn lhsbgdc ousthlhgnt dc njn gssuoctthssc-fcnt dHfpt sur dc Ycvcnu gu thtrc kcs rcvcnus ljnbhcrs, dg[gxc kAgihtgthjn ct dg [gxc kc Rcrvhbcs Bjffungux.[jutcljhs,dcprjprhtghrckgnsdhnkhvhshjnsjufhs,bcthtrc,dgtgxc kagihtgthjn ct dg tgxc kcs scrvhbcs bjffungux, pcut

    `gdcfcnt inlhbhcr kc dg djbgthjn kc bc dj`cfcnt.

    Bjnkhthjns pjur dc ighddcur

    Dcs dj`cfcnts kjhvcnt trc gbquhs kgns un kdgh ncxbkgnt pgs79 fjhs bjfptcr kc dg kgtc kc sh`ngturc kc dg bjnvcnthjn ctfhs cn djbgthjn kgns un kdgh ncxbkgnt pgs < fjhs bjfptcrkc dg kgtc kgbquhshthjn kc bcs dj`cfcnts.

    Ujur inlhbhcr kcs cxjnrgthjns, dcs ighddcurs kjhvcnt tcnhr uncbjfptgihdht spgrc pjur dgbthvht kc djbgthjn ct ojhnkrc dgkbdgrgthjn un cxcfpdghrc kc dg bjnvcnthjn ct ku bgahcr kcsbagr`cs ghnsh quun tgt lghsgnt rcssjrthr dc njfirc kc dj`c-

    fcnts fhs cn djbgthjn ct dg kurc kc dg djbgthjn pgr unht kcdj`cfcnt ghnsh quc dc fjntgnt ku bahllrc kgllghrcs y gllrcnt.

    99 GDFGDHXG n39 ouhddct 9572

    KJRRHCY

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    dg [gxc sur dg \gdcur Gojutc =

    dcs Krjhts kCnrc`hstrcfcnt.

    Jn cntcnk pgr dj`cfcnt kc lghidc vgdcur hffjihdhrc (\.H.[.),tjutc unht kagihtgthjn kjnt dg supcrlhbhc bjuvcrtc cst kc bhn-

    qugntc (35) sjhxgntc (