Un Dispositif d’incitations fiscales pour la promotion immobilière au Maroc -
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Transcript of 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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7/22/2019 Un Dispositif dincitations fiscales pour la promotion immobilire au Maroc - www.metrecarre.ma
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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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7/22/2019 Un Dispositif dincitations fiscales pour la promotion immobilire au Maroc - www.metrecarre.ma
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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 (