Gestion normale du patrimoine privé vs. revenus professionnels
Auteur | Florence Cappuyns |
La gestion normale du patrimoine privée n’est pas incompatible avec la spéculation. Se pose alors la question suivante : quand des opérations spéculatives occasionnelles se transforment-elles en activité professionnelles ?
L’on peut distinguer différentes hypothèses. Il existe les actes de gestion normale du patrimoine privé qui ne sont pas taxés. À l’opposé, l’on retrouve les actes relevant d’une activité professionnelle qui sont taxés à l’impôt des personnes physiques au taux progressif. Enfin, il existe les revenus divers qui sont taxés au taux de 33 % (article 90, 1° du Code des impôts sur les revenus de 92, ci-après, « CIR 92 »).
Pour qualifier un revenu de professionnel, les critères suivants peuvent notamment être retenus : l’opération est liée à l’activité professionnelle du contribuable, le bien à l’origine de la plus value était affecté à des fins professionnelles.
Le tribunal de première instance de Namur a été saisi, en février 2014, d’un litige portant sur la question de la gestion normale du patrimoine privé (Civ., Namur, 12 février 2014, RG n° 09/2685/A).
En l’espèce, il s’agit de contribuables qui possèdent un patrimoine immobilier comportant au total seize immeubles. Ces derniers ont été acquis au moyen de l’épargne personnelle des contribuables ainsi que des revenus générés par les immeubles.
Les contribuables ont acheté une vingtaine d’immeubles et ont procédé à une vente et à deux donations.
Ils ont toujours déclaré ces revenus dans la catégorie des revenus immobiliers (article 7 du CIR 92). L’administration n’a jamais contesté cette qualification, malgré deux contrôles qu’elle a effectués en 1990 et en 1995.
En 2005, l’administration soutient, toutefois, le point de vue suivant : selon elle, les loyers perçus sont en réalité des revenus professionnels. Le régime des « marchands de biens » doit, dès lors, leur être appliqué.
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