Pas de taxation à titre de revenus professionnels sans preuve
Auteur | Florence Cappuyns |
La concession d’un bien mobilier à une société présente un intérêt fiscal pour les personnes physiques. Par concession, il faut entendre « toute convention qui, sans entraîner de transfert de propriété, accorde, à titre onéreux, le droit d’exploiter ou de faire usage d’un droit » (Comm.I.R., numéro 17/3).
Les revenus mobiliers tels que les redevances payées en contrepartie de la concession d’une licence d’exploitation sont traités fiscalement comme des intérêts et sont donc imposés au taux distinct de 15 % (article 171, § 1er, 2bis du Code des impôts sur les revenus).
Le 25 juin 2014, le tribunal de première instance de Namur a rendu une décision intéressante abordant la question de la taxation des royalties (Civ., Namur, 25 juin 2014, RG n° 12/344/A).
En l’espèce, le contribuable, un chirurgien orthopédiste, a conçu une prothèse. Il a ensuite déposé un brevet et a concédé une licence d’exploitation à la société l’ayant fabriquée. Cette société lui verse en contrepartie des royalties. Les versements de redevances sont trimestriels. Le contribuable les a déclarés comme revenus mobiliers, et ce conformément à l’article 17, § 1er, 3° du Code des impôts sur les revenus 1992 (ci-après, « CIR 92 »).
En vertu de cette disposition, l’on peut lire que les revenus des capitaux et biens mobiliers sont tous les produits d’avoirs mobiliers engagés à quelque titre que ce soit, à savoir notamment les revenus de la concession de biens mobiliers.
Le fisc a considéré qu’il s’agissait de revenus professionnels et a donc rectifié les revenus du contribuable. Il fait ainsi application de l’article 27 du CIR 92, mais également en vertu de l’article 37 du CIR 92 en ce qui concerne les revenus de 2007. En effet, selon lui, le brevet est affecté à l’exercice de l’activité professionnelle du contribuable. Il estime que les revenus sont perçus en exécution du contrat de brevet et de licence que le...
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