Du changement en Région wallonne à propos du droit de vente
Auteur | Florence Cappuyns |
La Région wallonne a adopté de nouvelles mesures budgétaires ayant des implications en droit fiscal. L’une d’entre elles concerne l’augmentation du droit de vente.
En vertu de l’article 44 du Code des droits d’enregistrement applicable en Région wallonne, le droit d’enregistrement sur la transmission à titre onéreux de biens immeubles est, en principe, de 12,5 %.
Par un décret du 17 décembre 2015 concernant le budget des recettes de la Région wallonne pour l’année budgétaire 2016, la Région a porté le taux de 12,5 % à 15 % lorsque le contribuable acquiert une troisième habitation.
Différentes conditions doivent être remplies pour que ce nouveau taux s’applique.
Il faut, tout d’abord, être en présence d’un bien immeuble affecté en tout ou en partie à l’habitation. De plus, l’acquéreur doit, à la date de la vente, de l’échange ou de toute convention translative à titre onéreux de propriété ou d’usufruit concernant ce bien immeuble, posséder la totalité ou au moins 33 % en pleine propriété ou en usufruit sur au moins deux autres immeubles d’habitation.
L’application du taux de 12,5 % est dorénavant subordonnée à une déclaration certifiée et signée, annonçant expressément que l’acquéreur ne possède pas la totalité ou au moins 33 % en pleine propriété ou en usufruit sur au moins deux autres immeubles, affectés en tout ou partie à l’habitation, situés en Belgique ou à...
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