Remploi et leasing immobilier
Auteur | Sabrina Scarna |
Selon l'article 47 du CIR, lorsqu'une plus-value est réalisée sur une immobilisation corporelle ou incorporelle affectée à l'activité professionnelle depuis plus de cinq ans, le contribuable peut bénéficier d'une taxation étalée s'il décide de remployer ladite plus-value.
Le bien acquis à titre de remploi doit revêtir la forme d'une immobilisation incorporelle ou corporelle, amortissable, utilisée en Belgique pour l'exercice d'une activité professionnelle.
Ainsi, un terrain ne peut être considéré comme un investissement permettant le remploi dans la mesure où bien qu'étant une immobilisation corporelle, un terrain n'est pas amortissable.
Un contrat de leasing immobilier revêt la forme d'une immobilisation corporelle et est, quant à lui, amortissable. Partant, il n'y a aucun inconvénient à ce que le remploi revête la forme d'un contrat de location-financement.
Lorsque la plus-value est réalisée volontairement, le remploi doit être effectué dans un délai de trois ans qui prendra cours au premier jour de la période imposable de la réalisation de la plus-value. Toutefois, lorsque le remploi revêt la forme d'un immeuble bâti, d'un navire ou d'un...
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