Avis aux Services publics - (Régions, Communautés, Provinces, Communes), de 18 novembre 2020
Article M.
Avis aux Services publics
(Régions, Communautés, Provinces, Communes)
La loi du 29.05.2020 portant diverses mesures fiscales urgentes en raison de la pandémie du COVID-19, dispose en son art. 6 que sont EXONEREES de l'impôt sur les revenus les indemnités :
* attribuées par les régions, les communautés, les provinces ou les communes en faveur des contribuables victimes des conséquences économiques dues à l'application des arrêtés ministériels des 13 mars 2020 portant des mesures d'urgence pour limiter la propagation du coronavirus COVID-19, 18 mars 2020 portant des mesures d'urgence pour limiter la propagation du coronavirus COVID-19 et 23 mars 2020 portant des mesures d'urgence pour limiter la propagation du coronavirus COVID-19,
* ou attribuées conformément à une autre réglementation régionale, communautaire, provinciale ou communale en faveur des contribuables victimes de conséquences économiques de la pandémie du COVID-19.
L'exonération n'est applicable qu'aux conditions suivantes :
* l'indemnité visée à l'alinéa 1er ne constitue pas une indemnité directe ou indirecte en échange de la fourniture de biens ou de la prestation de services ;
* la réglementation conformément à laquelle l'indemnité visée à l'alinéa 1er est attribuée dispose expressément que cette indemnité est octroyée dans le but de faire face aux conséquences économiques ou sociales, directes ou indirectes de la pandémie du COVID-19 ;
* l'indemnité visée à l'alinéa 1er est payée ou attribuée entre le 15 mars 2020 et le 31 décembre 2020.
Il est également à noter que la loi précitée dispose que les montants exonérés des indemnités concernées doivent être mentionnés sur la note de...
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