Loi modifiant le Code des impôts sur les revenus 1992, en ce qui concerne l'exonération d'impôt pour la cession de l'emphytéose, de 22 avril 2019
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
Art. 2. L'article 12 du Code des impôts sur les revenus 1992, modifié en dernier par la loi du 8 mai 2014, est complété par un § 4 rédigé comme suit :
" § 4. Par dérogation à l'article 7, § 1er, 3°, la cession à titre onéreux d'un droit d'emphytéose ou de superficie ou de droits immobiliers similaires portant sur un terrain sur lequel une construction est érigée, sur un bien immobilier bâti ou sur une construction est exonérée soit :
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si le droit a été cédé au plus tôt cinq ans après la date de l'acte authentique de constitution ou d'acquisition du droit;
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si l'habitation a été l'habitation propre du contribuable pendant une période ininterrompue d'au moins 12 mois qui précède le mois au cours duquel l'aliénation a eu lieu. Toutefois, une période de 6 mois au maximum, durant laquelle l'habitation doit rester inoccupée, peut s'intercaler entre la période d'au moins 12 mois et le mois au cours duquel l'aliénation a eu lieu;
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si le droit appartient :
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à des mineurs, émancipés ou non, lorsque cette cession a été autorisée par une instance judiciaire;
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à des personnes pourvues d'un administrateur en vertu des dispositions de la quatrième partie, livre IV, chapitre X, du Code judiciaire, moyennant une autorisation spéciale du juge de paix;
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en cas d'expropriations ou de cessions amiables d'immeubles pour cause d'utilité publique, lorsque ces cessions sont soumises gratuitement à la formalité de l'enregistrement conformément à l'article 161 du Code des droits...
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