Loi portant des dispositions sur la fiscalité familiale et la suppression du système permanent de régularisation fiscale et sociale, de 16 mars 2021
TITRE Ier. - Disposition générale
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
TITRE II. - Finances
CHAPITRE Ier. - Fiscalité familiale
Art. 2. A l'article 132, alinea 1er, 7°, du Code des impôts sur les revenus 1992, inséré par la loi du 6 juillet 2004 et modifié par la loi-programme du 20 décembre 2020, les modifications suivantes sont apportées :
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les mots "65 ans" sont remplacés par les mots "66 ans" ;
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les mots "66 ans" sont remplacés par les mots "67 ans".
Art. 3. L'article 2, 1°, est applicable à partir de l'exercice d'imposition 2026.
L'article 2, 2°, est applicable à partir de l'exercice d'imposition 2031.
CHAPITRE 2. - Suppression de la régularisation (fiscale et sociale)
Art. 4. Les chapitres 2 et 3 de la loi du 21 juillet 2016 visant à instaurer un système permanent de régularisation fiscale et sociale cessent d'être en vigueur le 31 décembre 2023.
Art. 5. Les déclarations-régularisation introduites au plus tard le 31 décembre 2023 pour lesquelles une attestation-régularisation n'a pas encore été délivrée à cette date par le Point de contact, continueront d'être traitées conformément aux règles visées aux chapitres 2 et 3 de la loi du 21 juillet 2016 précitée.
Art. 6. Les attestations-régularisation délivrées avant le 1erjanvier 2024, de même que celles délivrées après le 31 décembre 2023 sur la base de l'article5, restent soumises aux règles fixées dans les chapitres...
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