{"id":9641,"date":"2026-04-10T08:46:27","date_gmt":"2026-04-10T08:46:27","guid":{"rendered":"https:\/\/burkinaonline.net\/?p=9641"},"modified":"2026-04-10T09:11:47","modified_gmt":"2026-04-10T09:11:47","slug":"mutation-fonciere-au-burkina-faso-ce-quil-faut-savoir-pour-eviter-des-problemes","status":"publish","type":"post","link":"https:\/\/burkinaonline.net\/?p=9641","title":{"rendered":"Mutation fonci\u00e8re au Burkina Faso : ce qu\u2019il faut savoir pour \u00e9viter des probl\u00e8mes"},"content":{"rendered":"<p class=\"p2\" style=\"text-align: left;\">Dans une interview accord\u00e9e au m\u00e9dia Radar Burkina en mars 2024, le Directeur du <span class=\"s2\">Guichet Unique du Foncier de Ouagadougou<\/span> d\u2019alors avait apport\u00e9 des \u00e9clairages pr\u00e9cis sur les proc\u00e9dures de mutation de parcelles, les pratiques \u00e0 risque et les obligations fiscales en vigueur au Burkina Faso. Des pr\u00e9cisions qui resteraient\u00a0 d\u2019actualit\u00e9 en 2026.<\/p>\n<p class=\"p2\"><span class=\"s1\">Une mutation : d\u00e9finition et cadre l\u00e9gal<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">La mutation correspond au transfert de droits sur une parcelle, notamment en cas de vente, de donation ou de succession.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">La r\u00e9glementation impose que cette mutation soit d\u00e9clar\u00e9e dans un d\u00e9lai de 30 jours aupr\u00e8s de l\u2019administration fiscale.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Un constat : de nombreuses mutations non r\u00e9gularis\u00e9es<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Les donn\u00e9es communiqu\u00e9es indiquent :<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 environ 9 500 procurations enregistr\u00e9es<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 contre 5 000 actes de vente formalis\u00e9s<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Ce d\u00e9calage, observ\u00e9 sur le bilan de l\u2019ann\u00e9e 2023, traduit un nombre important de mutations non finalis\u00e9es.<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Un cas extr\u00eame est \u00e9galement relev\u00e9 : une mutation non achev\u00e9e remontant \u00e0 1982, illustrant les risques li\u00e9s \u00e0 l\u2019absence de r\u00e9gularisation.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Procuration et fiche d\u2019attribution : des limites juridiques<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Deux points essentiels sont mis en avant :<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 la procuration ne constitue pas un transfert de propri\u00e9t\u00e9 s\u00e9curis\u00e9<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 la fiche d\u2019attribution ne permet pas de vendre une parcelle<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Pour qu\u2019une transaction soit recevable, il faut au minimum une attestation d\u2019attribution sign\u00e9e par l\u2019autorit\u00e9 comp\u00e9tente.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Risques li\u00e9s au non-respect des proc\u00e9dures<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Plusieurs cons\u00e9quences sont soulign\u00e9es :<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 augmentation des co\u00fbts fiscaux en cas de retard<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 complexification des d\u00e9marches administratives<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 difficult\u00e9s en cas de disparition ou d\u00e9c\u00e8s du vendeur<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Ces situations sont pr\u00e9sent\u00e9es comme fr\u00e9quentes.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Responsabilit\u00e9 fiscale et sanctions<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">La d\u00e9claration de mutation engage les deux parties : vendeur et acqu\u00e9reur.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">L\u2019administration fiscale peut se retourner contre l\u2019un ou l\u2019autre pour recouvrer les droits dus.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">En cas de sous-d\u00e9claration du prix de vente :<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 une amende pouvant atteindre 200 % du montant reconstitu\u00e9 est pr\u00e9vue<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 des poursuites p\u00e9nales peuvent \u00eatre engag\u00e9es pour fausse d\u00e9claration<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Possibilit\u00e9 de paiement \u00e9chelonn\u00e9<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Des facilit\u00e9s existent au niveau de la <\/span><span class=\"s2\">Direction G\u00e9n\u00e9rale des Imp\u00f4ts du Burkina Faso<\/span><span class=\"s1\"> :<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 n\u00e9gociation de paiements \u00e9chelonn\u00e9s<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\"> \u2022 adaptation des modalit\u00e9s de r\u00e8glement<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Ces mesures visent \u00e0 encourager la r\u00e9gularisation.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Conclusion<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">L\u2019entretien met en \u00e9vidence une probl\u00e9matique structurelle du foncier au Burkina Faso : un grand nombre de transactions restent en dehors du cadre l\u00e9gal.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Le message principal est clair :<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">la r\u00e9gularisation rapide des mutations permet d\u2019\u00e9viter des complications administratives et financi\u00e8res importantes.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Gildas Kinda <\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">www.burkinaonline.net<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">#BurkinaOnline <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une interview accord\u00e9e au m\u00e9dia Radar Burkina en mars 2024, le Directeur du Guichet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":9642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,10,13],"tags":[],"class_list":["post-9641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","category-burkina-faso","category-societe"],"_links":{"self":[{"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/posts\/9641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9641"}],"version-history":[{"count":2,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/posts\/9641\/revisions"}],"predecessor-version":[{"id":9645,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/posts\/9641\/revisions\/9645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=\/wp\/v2\/media\/9642"}],"wp:attachment":[{"href":"https:\/\/burkinaonline.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/burkinaonline.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}