Bericht aan de Openbare Diensten - (Gewesten, Gemeenschappen, Provincies, Gemeenten), de 18 novembre 2020
Artikel M.
Bericht aan de Openbare Diensten
(Gewesten, Gemeenschappen, Provincies, Gemeenten)
De wet van 29.05.2020 houdende diverse dringende fiscale bepalingen ten gevolge van de COVID-19 pandemie, bepaalt in haar art. 6 dat van inkomstenbelastingen zijn VRIJGESTELD:
* de vergoedingen die door de gewesten, gemeenschappen, provincies of gemeenten worden toegekend voor de economische gevolgen die belastingplichtigen ondervinden naar aanleiding van de toepassing van de ministeriële besluiten van 13 maart 2020 houdende dringende maatregelen om de verspreiding van het coronavirus COVID-19 te beperken, 18 maart 2020 houdende dringende maatregelen om de verspreiding van het coronavirus COVID-19 te beperken en 23 maart 2020 houdende dringende maatregelen om de verspreiding van het coronavirus COVID-19 te beperken,
* of die overeenkomstig andere gewestelijke, gemeenschaps-, provinciale of gemeentelijke regelgeving worden toegekend voor de economische gevolgen die belastingplichtigen ondervinden naar aanleiding van de COVID-19-pandemie.
Die vrijstelling is enkel van toepassing onder de volgende voorwaarden:
* de vergoeding, bedoeld in het eerste lid, vormt geen directe of indirecte vergoeding in ruil voor de levering van goederen of het verlenen van diensten;
* in de regeling op grond waarvan de in het eerste lid bedoelde vergoeding wordt verleend, is uitdrukkelijk bepaald dat deze vergoeding wordt verleend om aan de rechtstreekse of onrechtstreekse economische of sociale gevolgen van de COVID-19-pandemie het hoofd te bieden;
* de bedoelde vergoeding wordt betaald of toegekend tussen 15 maart 2020 en 31 december 2020.
Er wordt evenwel opgemerkt dat de bovenvermelde wet bepaalt dat de bedragen...
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