Les libéralités, en général moins avantageuses
Auteur | Thierry Afschrift |
Jusqu’à présent, l’octroi de libéralités à des associations agréées donnait droit à une déduction sur le revenu. En pratique, pour les contribuables qui ont un revenu imposable globalement taxable dans la dernière tranche, cela représentait un avantage fiscal égal à 50 %, plus les additionnels communaux. En supposant ceux-ci égaux à 8 %, la libéralité permettait d’éviter une taxation à 54 %.
Or, en raison de la progression très rapide des taux dans le barème à l’impôt des personnes physiques, cet avantage concernait un grand nombre de contribuables.
Le gouvernement vient d’approuver un projet de loi portant des dispositions fiscales et financières, qui sera prochainement introduit au Parlement.
Ce projet prévoit de supprimer la déduction des libéralités sur le revenu, et de le remplacer par une déduction d’impôt, forfaitaire, pour tous les contribuables, mais dont le taux sera de 45 %.
Par conséquent, une libéralité de 100 € ne donnera plus lieu qu’à une déduction d’impôts de 45 €, alors qu’auparavant elle permettait de bénéficier d’une diminution d’impôt des personnes...
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