Administration générale de la fiscalité. - Avis relatif au traitement fiscal des éco-chèques qui concernent l'année 2009 et qui ne sont attribués qu'en 2010 L'article 38, § 1er, aliné
Administration générale de la fiscalité. - Avis relatif au traitement fiscal des éco-chèques qui concernent l'année 2009 et qui ne sont attribués qu'en 2010
L'article 38, § 1er, alinéa 1er, 25°, du Code des impôts sur les revenus 1992 (CIR 92) stipule que les avantages qui se composent de l'intervention de l'employeur ou de l'entreprise dans (...) les éco-chèques qui répondent aux conditions reprises à l'article 38/1, CIR 92, sont exonérés.
L'article 38/1, § 4, 6°, CIR 92, prévoit que le montant total des éco-chèques octroyés par l'employeur ou l'entreprise ne peut dépasser par travailleur ou dirigeant d'entreprise 125 EUR par an pour l'exercice d'imposition 2010 (250 EUR par an à partir de l'exercice d'imposition 2011).
Lorsque le montant limite est dépassé, les éco-chèques attribués sont considérés pour la totalité comme des avantages de toute nature imposables. La date d'attribution des éco-chèques est à ce propos déterminante, pas l'année à laquelle ils se rapportent.
A titre exceptionnel, l'Administration générale de la fiscalité adopte cependant une position souple pour les éco-chèques qui concernent l'année 2009, mais qui sont attribués en 2010, eu égard aux circonstances très spécifiques suivantes :
- la législation fiscale en la matière est intervenue tardivement (loi du 22 décembre 2009 portant des dispositions fiscales et diverses, Moniteur belge 31 décembre 2009, deuxième édition);
- la législation sociale en la matière laisse latitude pour pareille interprétation; l'article 19quater, § 2, 6°, de l'arrêté royal du 28 novembre 1969 ne renvoie en effet pas au...
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