22 DECEMBER 2021. - Decreet tot wijziging van het Wetboek van de inkomstenbelastingen betreffende de uitgaven voor de enige eigen woning (1)
Het Waals Parlement heeft aangenomen en Wij, Waalse Regering, bekrachtigen hetgeen volgt:
Artikel 1. Artikel 145/46bis van het Wetboek van de inkomstenbelastingen, ingevoegd bij het decreet van 17 december 2015 en gewijzigd bij het decreet van 20 juli 2016, wordt aangevuld met een lid luidend als volgt:
"De leden 1 en 2 zijn niet van toepassing wanneer de verlenging van de duur van het krediet voortvloeit uit een uitstel van betaling die de belastingplichtige op diens aanvraag wordt toegekend wegens de effecten van de COVID-19 gezondheidscrisis voor de periode vervat tussen 1 april 2020 en 30 juni 2021 in het kader van de charters `uitstel van betaling hypothecair krediet'".
Art. 2. Dit decreet heeft uitwerking vanaf het inkomstenjaar 2020.
Kondigen dit decreet af, bevelen dat het in het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Namen, 22 december 2021.
De Minister-President,
E. DI RUPO
De Vice-Minister-President en Minister van Economie, Buitenlandse Handel, Onderzoek, Innovatie, Digitale Technologieën, Ruimtelijke Ordening, Landbouw, het "IFAPME", en de Vaardigheidscentra,
W. BORSUS
De Vice-Minister-President en Minister van Klimaat, Energie en Mobiliteit,
Ph. HENRY
De Vice-Minister-President en Minister van Werk, Vorming, Gezondheid, Sociale Actie, Gelijke Kansen en Vrouwenrechten,
Ch. MORREALE
De...
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