14 DECEMBER 2017. - Ordonnantie tot wijziging van artikel 46bis van het Wetboek der registratie-, hypotheek- en griffierechten, met het oog op de invoering van een abattement op de registratierechten bij de verkoop van bouwgronden
Het Brusselse Hoofdstedelijke Parlement heeft aangenomen en Wij, Executieve, bekrachtigen, hetgeen volgt :
Artikel 1. Deze ordonnantie regelt een aangelegenheid als bedoeld in artikel 39 van de Grondwet.
Art. 2. § 1. - In artikel 46bis van het Wetboek der registratie-, hypotheek- en griffierechten, wordt het vierde lid vervangen door het volgende lid :
In afwijking van het eerste en het tweede lid, is de vermindering van de belastbare grondslag bij de aankoop van een bouwgrond beperkt tot een bedrag van 87.500 euro wanneer het bedrag waarop het recht vereffend zou moeten worden overeenkomstig de artikelen 45 en 46 niet hoger is dan 250.000 euro. Voor de toepassing van dit lid, wordt de aankoop van een huis of een appartement in aanbouw of op plan niet beschouwd als de aankoop van een bouwgrond.
.
§ 2. - In het vijfde lid, 2°, b) van hetzelfde artikel, worden de woorden « - indien het een appartement in aanbouw of een appartement op plan betreft, binnen drie jaar na dezelfde datum » vervangen door de woorden « - indien het een bouwgrond, een huis of een appartement in aanbouw of op plan betreft, binnen drie jaar na dezelfde datum ».
Art. 3. Deze ordonnantie treedt in werking op 1 januari 2018.
Ze is van toepassing op de authentieke aktes voor de aankoop van een bouwgrond die vanaf 1 januari 2018 worden verleden.
Kondigen deze ordonnantie af, bevelen dat ze in het Belgisch Staatsblad zal worden bekendgemaakt.
Brussel, 14 december 2017.
De Minister-President van de Brusselse Hoofdstedelijke Regering, belast met Plaatselijke Besturen, Territoriale Ontwikkeling, Stedelijk Beleid, Monumenten en Landschappen...
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