14 DECEMBRE 2017. - Ordonnance modifiant l'article 46bis du Code des droits d'enregistrement, d'hypothèque et de greffe, en vue d'instaurer un abattement sur les droits d'enregistrement lors de la vente de terrains à bâtir
Le Parlement de la Région de Bruxelles-Capitale a adopté et Nous, Exécutif, sanctionnons ce qui suit :
Article 1er. La présente ordonnance règle une matière visée à l'article 39 de la Constitution.
Art. 2. § 1er. - A l'article 46bis du Code des droits d'enregistrement, d'hypothèque et de greffe, l'alinéa 4 est remplacé par l'alinéa suivant :
Par dérogation aux alinéas 1er et 2, la réduction de la base imposable se limite, en cas d'acquisition d'un terrain à bâtir, à un montant de 87.500 euros, et ne peut être appliquée que lorsque le montant sur lequel le droit devrait être liquidé conformément aux articles 45 et 46 n'excède pas 250.000 euros. Pour l'application de cet alinéa, l'acquisition d'une maison ou d'un appartement en construction ou sur plan n'est pas considérée comme l'acquisition d'un terrain à bâtir.
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§ 2. - A l'alinéa 5, 2°, b) du même article, les mots « - s'il s'agit d'un appartement en construction ou sur plan, dans les trois ans de la même date » sont remplacés par les mots « - s'il s'agit d'un terrain à bâtir, d'une maison ou d'un appartement en construction ou sur plan, dans les trois ans de la même date ».
Art. 3. La présente ordonnance entre en vigueur le 1er janvier 2018.
Elle s'applique aux actes authentiques d'acquisition d'un terrain à bâtir passés à partir du 1er janvier 2018.
Promulguons la présente ordonnance, ordonnons qu'elle soit publiée au Moniteur belge.
Bruxelles, le 14 décembre 2017.
Le Ministre-Président du Gouvernement de la Région de Bruxelles-Capitale, chargé des Pouvoirs locaux, du Développement territorial, de la Politique de la ville, des Monuments et Sites, des Affaires étudiantes, du Tourisme, de la Fonction publique, de...
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