Réduction du précompte immobilier et ménage de fait
Auteur | Pascale Hautfenne |
Une réduction du précompte immobilier est accordée au chef d'une famille comptant au moins deux enfants.
L'article 259 du Code des impôts sur les revenus prévoit que cette réduction n'est pas applicable à la partie de l'habitation ou de l'immeuble occupée par des personnes « ne faisant pas partie du ménage du chef de famille intéressé ».
L’administration a tenté, sans succès, de donner à cette notion de ménage une portée exagérément restrictive.
Un couple de personnes non mariées avait acheté ensemble, à parts égales, un immeuble à Waterloo, dans lequel ils avaient établi leur maison d'habitation.
Ce couple avait eu plusieurs enfants (deux enfants communs durant les exercices litigieux) et des demandes de réduction du précompte immobilier ont été introduites, par le chef de famille pour les exercices concernés.
L’administration invoque l'article 259 du Code pour justifier son refus de la réduction : selon le fisc, la concubine du chef de famille ne ferait pas partie de son ménage ‘de droit', si bien que la réduction ne serait pas applicable à la partie de l'habitation occupée par elle.
L’administration s’est vue donner tort, tant en première instance qu’en appel.
Ainsi, la Cour d’appel de Bruxelles souligne-t-elle « l'absurdité de la position rigide de l’administration lorsqu'on lit dans le commentaire de l'administration qu'il n'y a toutefois pas lieu de refuser la réduction pour les locaux afférents au logement des gens de maison ou de service (...) alors que l'administration veut refuser la réduction pour les locaux afférents au logement de la mère des enfants à charge de leur père ».
Selon la Cour d’appel, la définition la plus naturelle du ménage à notre époque est celle de la famille nucléaire vivant sous le même toit, père, mère et enfants communs, soit la famille des contribuables. La mère des enfants qui permettent...
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