Introduction
| Auteur | Pierre Pierre-François Coppens |
| Occupation de l'auteur | Juriste spécialisé en droit fiscal |
| Pages | 11-12 |
Page 11
Le régime fiscal des immeubles à l'impôt sur les revenus a connu ces dernières années d'importantes modifications. Le présent ouvrage se veut un guide pratique à l'attention des personnes qui souhaitent développer ou perfectionner leurs connaissances dans le domaine de la fiscalité immobilière, ou encore bénéficier des avantages fiscaux instaurés ces dernières années.
La matière est articulée sous la forme de 70 questions. Le livre comprend 7 chapitres.
Le premier chapitre présente le régime d'imposition des revenus immobiliers, que ceux-ci soient situés en Belgique ou à l'étranger, qu'ils soient affectés à des fins professionnelles ou privées.
Le deuxième chapitre décrit en détail les principales déductions fiscales des revenus immobiliers : il s'agira essentiellement de la déduction pour habitation unique pour les emprunts conclus après le 1er janvier 2005 et des déductions ordinaires ou complémentaires d'intérêts pour les emprunts antérieurs à cette date.
Le troisième chapitre nous plonge dans les multiples incitants fiscaux mis en place par le législateur ces dernières années pour promouvoir certains types d'investissements ou travaux immobiliers. Les dépenses visant à économiser l'énergie, pour sécuriser son habitation, font par exemple l'objet de réductions d'impôts appréciables et quelquefois méconnues. Les primes octroyées par les Régions ne sont pas oubliées.
Au cours du quatrième chapitre sont analysés les principes de déduction de frais immobiliers et les grandes catégories de charges immobilières qu'un particulier peut déduire.
Page 12
Le cinquième chapitre examine les règles applicables à l'amortissement d'immeubles, en s'attachant à certaines particularités liées à divers actifs (panneaux photovoltaïques, frais accessoires sur terrains, usufruit d'immeuble, par exemple).
Le sixième chapitre présente les principaux...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- La fiscalité immobilière en questions
- Introduction
- Le régime d'imposition des revenus immobiliers à l'impôt des personnes physiques
- Les déductions fiscales des revenus immobiliers (emprunts avant et après le 1e janvier 2005)
- Les avantages fiscaux liés à certaines dépenses ou travaux immobiliers
- La déduction des charges immobilières au titre de frais professionnels
- Les principes applicables à l’amortissement des immeubles
- Le régime fiscal des immeubles en société
- Lés conséquences fiscales de la vente d’un immeuble (l’impôt sur les revenus)
- Annexes
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