@socialgouv/fiches-vdd 2.1324.0 → 2.1326.0

package/data/professionnels/F23568.json

@@ -10,7 +10,7 @@
         "ID": "F23568",
         "type": "Fiche d'information conditionnée",
         "xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
-        "dateDerniereModificationImportante": "2025-02-28T00:00:00",
+        "dateDerniereModificationImportante": "2025-03-06T00:00:00",
         "spUrl": "https://entreprendre.service-public.fr/vosdroits/F23568",
         "profilsPro": "tout"
       },
@@ -81,7 +81,7 @@
           "children": [
             {
               "type": "text",
-              "text": "modified 2025-02-28"
+              "text": "modified 2025-03-06"
             }
           ]
         },
@@ -121,7 +121,7 @@
           "children": [
             {
               "type": "text",
-              "text": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041464488/, https://bofip.impots.gouv.fr/bofip/1496-PGP.html/identifiant=BOI-TVA-LIQ-30-20-20240807, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069576/LEGISCTA000029553505/#LEGISCTA000050826706"
+              "text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051242372/2025-10-01/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041464488/, https://bofip.impots.gouv.fr/bofip/1496-PGP.html/identifiant=BOI-TVA-LIQ-30-20-20240807, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069576/LEGISCTA000029553505/#LEGISCTA000050826706"
             }
           ]
         },
@@ -987,21 +987,120 @@
                           "children": [
                             {
                               "type": "text",
-                              "text": "Le taux de la TVA applicable est de "
-                            },
+                              "text": "Les taux de la TVA applicables sont de :"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Liste",
+                          "attributes": {
+                            "type": "puce"
+                          },
+                          "children": [
                             {
                               "type": "element",
-                              "name": "Valeur",
+                              "name": "Item",
                               "children": [
                                 {
-                                  "type": "text",
-                                  "text": "10 %"
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Valeur",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "20 %"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "France métropolitaine"
+                                        }
+                                      ]
+                                    }
+                                  ]
                                 }
                               ]
                             },
                             {
-                              "type": "text",
-                              "text": "."
+                              "type": "element",
+                              "name": "Item",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Valeur",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "2,1 %"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Guadeloupe"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": ", en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Martinique"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " et à La "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Réunion"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": "."
+                                    }
+                                  ]
+                                }
+                              ]
                             }
                           ]
                         },
@@ -1134,21 +1233,246 @@
                               "children": [
                                 {
                                   "type": "text",
-                                  "text": "En Guadeloupe, en Martinique et à La Réunion, le taux applicable est de "
+                                  "text": "À compter du "
                                 },
                                 {
                                   "type": "element",
-                                  "name": "Valeur",
+                                  "name": "MiseEnEvidence",
                                   "children": [
                                     {
                                       "type": "text",
-                                      "text": "2,1 %"
+                                      "text": "1"
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "Exposant",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "er"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " mars 2025"
                                     }
                                   ]
                                 },
                                 {
                                   "type": "text",
-                                  "text": "."
+                                  "text": " : la fourniture et l’installation d'une chaudière fonctionnant avec une "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "énergie fossile "
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": "(notamment au fioul ou au gaz, y compris les chaudières à haute performance énergétique utilisant un tel combustible) sont soumises au taux suivants :"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Liste",
+                              "attributes": {
+                                "type": "puce"
+                              },
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "En "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "MiseEnEvidence",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "France métropolitaine"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " : "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "Valeur",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "20 %"
+                                            }
+                                          ]
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "En "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "MiseEnEvidence",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "Corse"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " : "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "Valeur",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "20 %"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " (ou "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "Valeur",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "10 %"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " lorsqu'il s'agit de "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "LienIntra",
+                                          "attributes": {
+                                            "LienID": "R71523",
+                                            "type": "Définition de glossaire"
+                                          },
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "travaux immobiliers"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": ")"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "En "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "MiseEnEvidence",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "Guadeloupe"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": ", en "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "MiseEnEvidence",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "Martinique"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " et à La "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "MiseEnEvidence",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "Réunion"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": " : "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "Valeur",
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "8,5 %"
+                                            }
+                                          ]
+                                        },
+                                        {
+                                          "type": "text",
+                                          "text": "."
+                                        }
+                                      ]
+                                    }
+                                  ]
                                 }
                               ]
                             }
@@ -1176,21 +1500,120 @@
                           "children": [
                             {
                               "type": "text",
-                              "text": "Le taux de la TVA applicable est un taux réduit à "
-                            },
+                              "text": "Les taux de la TVA applicables sont de :"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Liste",
+                          "attributes": {
+                            "type": "puce"
+                          },
+                          "children": [
                             {
                               "type": "element",
-                              "name": "Valeur",
+                              "name": "Item",
                               "children": [
                                 {
-                                  "type": "text",
-                                  "text": "5,5 %"
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Valeur",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "5,5 %"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "France métropolitaine"
+                                        }
+                                      ]
+                                    }
+                                  ]
                                 }
                               ]
                             },
                             {
-                              "type": "text",
-                              "text": "."
+                              "type": "element",
+                              "name": "Item",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Valeur",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "2,1 %"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Guadeloupe"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": ", en "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Martinique"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " et à La "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Réunion"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": "."
+                                    }
+                                  ]
+                                }
+                              ]
                             }
                           ]
                         },
@@ -1459,7 +1882,11 @@
                         },
                         {
                           "type": "element",
-                          "name": "Attention",
+                          "name": "Paragraphe"
+                        },
+                        {
+                          "type": "element",
+                          "name": "ASavoir",
                           "children": [
                             {
                               "type": "element",
@@ -1467,7 +1894,7 @@
                               "children": [
                                 {
                                   "type": "text",
-                                  "text": "Attention"
+                                  "text": "À savoir"
                                 }
                               ]
                             },
@@ -1477,7 +1904,21 @@
                               "children": [
                                 {
                                   "type": "text",
-                                  "text": "En Guadeloupe, en Martinique et à La Réunion, le taux applicable est de "
+                                  "text": "Dans tous les logements, "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "même ceux achevés depuis moins de 2 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": ", la livraison et l’installation de panneaux solaires d'une puissance inférieure ou égale à 9 kilowatts seront soumises au taux réduit de "
                                 },
                                 {
                                   "type": "element",
@@ -1485,7 +1926,35 @@
                                   "children": [
                                     {
                                       "type": "text",
-                                      "text": "2,1 %"
+                                      "text": "5,5 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " à compter du "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "1"
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "Exposant",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "er"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " octobre 2025"
                                     }
                                   ]
                                 },
@@ -1494,6 +1963,16 @@
                                   "text": "."
                                 }
                               ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Ce taux réduit est soumis à certaines conditions, notamment l'obligation d'utiliser l'electricité produite directement sur place (autoconsommation)."
+                                }
+                              ]
                             }
                           ]
                         }
@@ -2024,6 +2503,37 @@
             }
           ]
         },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051242372/2025-10-01/",
+            "ID": "R71506"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code général des impôts : article 278-0 bis P (en vigueur au 1er octobre 2025)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Instauration d'un taux réduit à 5,5% pour la livraison et l'installation de panneaux solaires dans un logement"
+                }
+              ]
+            }
+          ]
+        },
         {
           "type": "element",
           "name": "Reference",
@@ -2269,6 +2779,41 @@
             }
           ]
         },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R71523"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Travaux immobiliers (pour le taux réduit de TVA)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Opérations de construction de bâtiments et ouvrages immobiliers ; travaux d'équipement visant à incorporer aux constructions, à titre définitif, les matériels installés ; réfection et réparation des immeubles et installations de caractère immobilier. En revanche, la construction en usine d'un matériel lourd à transporter et son montage ne sont pas des travaux immobiliers."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
         {
           "type": "element",
           "name": "QuestionReponse",