Déduction fiscale pour capital à risque
Auteur | Sabrina Scarna |
La loi du 22 juin 2005 instaurant une déduction fiscale pour capital à risque est parue au Moniteur belge du 30 juin 2005. Cette loi a pour objet, notamment, d'anéantir la différence de traitement existant entre les entreprises qui recourent, en vue de se financer, à l'emprunt et celles qui font appel à des fonds propres. En effet, les entreprises faisant appel à l'emprunt peuvent déduire les intérêts y relatifs alors que celles qui utilisent des fonds propres ne peuvent déduire aucune charge. La base imposable d'une société sera diminuée grâce à cette déduction pour capital à risque dont le montant est déterminé conformément aux règles reprises dans le CIR tel que modifié. Il s'agit de multiplier le capital à risque par un certain taux fixé également par le code.
Ce taux ne peut être supérieur à 6,5%, sauf dérogation décidée par arrêté royal. Le but est donc d'encourager l'autofinancement des entreprises, en ce compris les PME. Celles-ci bénéficieront d'une déduction complémentaire de 0,5%.
Certaines compensations sont néanmoins prévues. D'une part, un montant égal à la déduction doit être porté et maintenu à un compte indisponible distinct pendant la période imposable et les trois années qui suivent. D'autre part, si une société constitue une réserve d'investissement immunisée (telle que déterminée par l'article 194quater du CIR) pendant une période imposable, elle ne peut alors procéder à la déduction pour capital à risque pour cette période et les deux suivantes.
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