{"id":14691,"date":"2020-03-20T00:41:59","date_gmt":"2020-03-20T00:41:59","guid":{"rendered":"https:\/\/alliancewebmarketing.ca\/jf\/?p=14691"},"modified":"2025-09-03T12:15:10","modified_gmt":"2025-09-03T16:15:10","slug":"droits-de-mutation-immobiliere-taxe-de-bienvenue","status":"publish","type":"post","link":"https:\/\/www.jeanfrancoisdelrue.com\/en\/2020\/03\/20\/droits-de-mutation-immobiliere-taxe-de-bienvenue\/","title":{"rendered":"Taxe de bienvenue"},"content":{"rendered":"<div class=\"fusion-text\">\r\n<div id=\"texte\">\r\n<p>&nbsp;<\/p>\r\n<p>En vertu des dispositions de la Loi concernant les droits sur les mutations immobili\u00e8res (L.R.Q., c. D-15.1), les municipalit\u00e9s doivent percevoir une \u00ab\u00a0taxe\u00a0\u00bb sur le transfert du droit de propri\u00e9t\u00e9 de tout immeuble situ\u00e9 sur leur territoire. Ce droit doit \u00eatre assum\u00e9 par l\u2019acqu\u00e9reur de l\u2019immeuble. Il est payable en un seul versement, 30 jours apr\u00e8s l\u2019\u00e9mission de la\u00a0facture.<\/p>\r\n<p>Il est important de savoir que la Ville de Qu\u00e9bec\u00a0<strong>ne r\u00e9\u00e9met pas de comptes de taxes fonci\u00e8res au nouveau propri\u00e9taire d\u2019un immeuble.<\/strong>\u00a0Ce dernier a donc la responsabilit\u00e9 de s\u2019assurer que les taxes municipales dues sont\u00a0acquitt\u00e9es.<\/p>\r\n<p><strong>La base d\u2019imposition<\/strong>\u00a0du droit sur mutation est le plus \u00e9lev\u00e9e des montants suivants\u00a0:<\/p>\r\n<ul>\r\n<li>le montant de la contrepartie fournie pour le transfert de l\u2019immeuble, soit le montant r\u00e9ellement pay\u00e9, excluant toutefois la TPS et la\u00a0TVQ;<\/li>\r\n<li>le montant de la contrepartie stipul\u00e9e pour le transfert de l\u2019immeuble (g\u00e9n\u00e9ralement, il s\u2019agit du montant inscrit dans l\u2019acte de\u00a0vente);<\/li>\r\n<li>le montant de la valeur marchande de l\u2019immeuble au moment de son transfert, soit la valeur inscrite au r\u00f4le d\u2019\u00e9valuation fonci\u00e8re de la municipalit\u00e9 multipli\u00e9e par le facteur comparatif d\u00e9termin\u00e9 pour l\u2019ann\u00e9e pendant laquelle le transfert est\u00a0effectu\u00e9.<\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div>\r\n<div class=\"fusion-text\">\r\n<p><a href=\"https:\/\/www.ville.quebec.qc.ca\/citoyens\/taxes_evaluation\/droits_mutation_immobiliere.aspx\">https:\/\/www.ville.quebec.qc.ca\/citoyens\/taxes_evaluation\/droits_mutation_immobiliere.aspx<\/a><\/p>\r\n<\/div>\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; En vertu des dispositions de la Loi concernant les droits sur les mutations immobili\u00e8res (L.R.Q., c. D-15.1), les municipalit\u00e9s doivent percevoir une \u00ab\u00a0taxe\u00a0\u00bb sur le transfert du droit de propri\u00e9t\u00e9 de tout immeuble situ\u00e9 sur leur territoire. Ce droit doit \u00eatre assum\u00e9 par l\u2019acqu\u00e9reur de l\u2019immeuble. Il est payable en un seul versement, 30 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":20566,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[106,83,84,86,91,114,115,104,93,79,74,80,116,97,96,122,85,100,87,94,98,120,105,117,82,75,107,118,109,78,77,119,121,95,101,113,89,99,103,76,90,81,112,102,88,110,108,111],"class_list":["post-14691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate","tag-a-louer","tag-a-vendre","tag-acheter","tag-agent","tag-appartement","tag-chic","tag-classe","tag-commercial","tag-condo","tag-courtage-immobilier","tag-courtier-immobilier","tag-duplex","tag-entreprise","tag-experience","tag-expert","tag-expertise","tag-hypotheque","tag-immeuble","tag-immobilier","tag-investissement","tag-jean-francois-delrue","tag-loaction","tag-loue","tag-luxe","tag-maison","tag-montreal","tag-multiplex","tag-opportunite","tag-penthouse","tag-plateau","tag-plateau-mont-royal","tag-potentiel","tag-projet","tag-projet-immobilier","tag-propriete-a-revenu","tag-quartier","tag-remax","tag-remax-harmonie","tag-residentiel","tag-rosemont","tag-tranquilli-t","tag-triplex","tag-urbain","tag-vendu","tag-vente","tag-vieux-port","tag-ville","tag-ville-marie"],"_links":{"self":[{"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/posts\/14691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/comments?post=14691"}],"version-history":[{"count":2,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/posts\/14691\/revisions"}],"predecessor-version":[{"id":20568,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/posts\/14691\/revisions\/20568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/media\/20566"}],"wp:attachment":[{"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/media?parent=14691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/categories?post=14691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jeanfrancoisdelrue.com\/en\/wp-json\/wp\/v2\/tags?post=14691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}