Algemene administratie van de fiscaliteit. - Bericht betreffende de fiscale behandeling van eco-cheques die betrekking hebben op het jaar 2009 en die pas in 2010 worden toegekend Artikel 38, § 1, eers
Algemene administratie van de fiscaliteit. - Bericht betreffende de fiscale behandeling van eco-cheques die betrekking hebben op het jaar 2009 en die pas in 2010 worden toegekend
Artikel 38, § 1, eerste lid, 25° van het Wetboek van de inkomstenbelastingen 1992 (WIB 92) bepaalt dat de voordelen die bestaan uit de tussenkomst van de werkgever of de onderneming in (...) de eco-cheques die beantwoorden aan de in artikel 38/1, WIB 92 vermelde voorwaarden, vrijgesteld zijn.
Artikel 38/1, § 4, 6°, WIB 92 stelt dat het totale bedrag van de eco-cheques toegekend door de werkgever of de onderneming per werknemer of bedrijfsleider niet groter mag zijn dan 125 EUR per jaar voor het aanslagjaar 2010 (250 EUR per jaar vanaf aanslagjaar 2011).
Wanneer het grensbedrag wordt overschreden, worden de toegekende eco-cheques voor de totaliteit als belastbare voordelen van alle aard aangemerkt. De datum van toekenning van de eco-cheques is hierbij bepalend, niet het jaar waarop de eco-cheques betrekking hebben.
Ten uitzonderlijke titel neemt de Algemene administratie van de fiscaliteit evenwel een soepele houding aan voor de eco-cheques die betrekking hebben op het jaar 2009, maar die zijn toegekend in 2010, gelet op volgende zeer specifieke omstandigheden :
- de fiscale wetgeving terzake kwam laattijdig tot stand (wet van 22 december 2009 houdende fiscale en diverse bepalingen, Belgisch Staatsblad van 31 december 2009, tweede editie);
- de sociale wetgeving terzake laat de nodige interpretatieruimte; het artikel 19quater, § 2, 6°, van het koninklijk besluit van 28 november 1969 verwijst immers niet...
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