Arrêté royal modifiant l'AR/CIR 92 en vue de réintroduire l'obligation de retenir du précompte professionnel sur les revenus issus de l'économie collaborative, de 26 janvier 2021
Article 1er. L'article 86 de l'AR/CIR 92, modifié par les arrêtés royaux des 12 janvier 2017 et 3 juillet 2019, est complété par un alinéa, rédigé comme suit :
" La société ou l'ASBL au sein de laquelle une plateforme agréée visée à l'article 90, alinéa 1er, 1° bis, b, du Code des impôts sur les revenus 1992 est hébergée, est censée payer ou attribuer les revenus visés à l'article 87, 2° bis, relatifs aux contrats conclus par cette plateforme. ".
Art. 2. L'article 87, 2° bis, du même arrêté, inséré par l'arrêté royal du 12 janvier 2017 et abrogé par l'arrêté royal du 3 juillet 2019, est rétabli comme suit :
" 2° bis les bénéfices et les profits visés à l'article 90, alinéa 1er, 1° bis, du même Code ; ".
Art. 3. Le présent arrêté entre en vigueur le 1er février 2021 et est applicable aux revenus payés ou attribués à partir de la même date.
Art. 4. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 26 janvier 2021.
PHILIPPE
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
V. VAN PETEGHEM
Préambule
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 271, modifié par la loi du 6 juillet 1994, l'arrêté royal du 20 décembre 1996 et les lois des...
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