Réduisez rapidement les ATN sur l’attribution gratuite de logement
Auteur | Tristan Krstic |
Toute personne qui reçoit la disposition gratuite d’une immeuble ou d’une partie d’immeuble est imposée sur la valeur réelle de cette mise à disposition. Les avantages de toute nature ne peuvent toutefois toujours être déterminés facilement, et le législateur a donné au Roi le pouvoir d’établir des règles d’évaluation forfaitaire de ces avantages.
L’article 18 de l’Arrêté royal AR/CIR 1992 fixe ainsi, pour les mises à dispositions gratuites d’immeubles non meublés, le montant des avantages de toute nature, de manière forfaitaire, à 100/60ème du revenu cadastral indexé de l’immeuble bâti. Il s’agit ainsi de la règle. Par dérogation à cette règle, les avantages de toute nature découlant de la mise à disposition d’immeubles bâtis ou de parties d’immeubles bâtis sont bien plus élevés lorsque la personne qui les met à disposition est une personne morale (par rapport à la règle qui ne s’applique dès lors qu’aux personnes physiques mettant à disposition des immeubles bâtis). En effet, pour tout immeuble bâti dont le revenu cadastral dépasse 745 €, il faut multiplier les mêmes 100/60èmes par 3,8 (1,25 pour les immeubles bâtis...
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