Requalification des revenus mobiliers
Auteur | Dorothée Danthine |
Les revenus mobiliers sont notamment, comme l'enseigne l'article 17, 3° du Code, les revenus de la concession de biens mobiliers, ces derniers comprenant entre autres les droits mobiliers tels que les droits d'auteur, par exemple. La concession vise quant à elle " toute convention qui, sans entraîner le transfert de propriété, accorde à titre onéreux le droit d'exploiter ou de faire usage d'un bien ou d'un droit ".
Donc, les revenus provenant de la concession d'un droit d'auteur, par exemple, sont a priori des revenus mobiliers soumis au précompte mobilier de 15 %.
L'administration tente toutefois de qualifier de tels revenus de professionnels dès lors qu'ils sont recueillis dans le cadre d'une activité professionnelle, ce qui est très large. Selon elle, si le droit mobilier dont la concession génère des redevances trouve son origine dans l'activité professionnelle du contribuable, les redevances doivent être imposées comme des revenus professionnels, tout en restant passibles du précompte mobilier.
Cette thèse est cependant, à notre avis, le fruit d'une interprétation incorrecte des dispositions du Code des impôts sur les revenus.
En effet, il existe, selon le Code, quatre catégories de revenus (immobiliers, mobiliers, professionnels et divers), chacune étant définie de manière précise. Toutes ces catégories, sauf celle des revenus divers qui est résiduaire, sont sur un pied d'égalité. Aucune ne l'emporte sur les autres.
Un revenu relevant d'une catégorie, par exemple celle des revenus mobiliers, ne peut passer dans une autre que si une disposition légale le prévoit expressément, ce que fait l'article 37 notamment pour les revenus mobiliers en prévoyant que " sans préjudice de l'application des précomptes, les revenus des (...) capitaux et biens mobiliers sont considérés comme des revenus professionnels, lorsque ces avoirs sont affectés à l'exercice de l'activité professionnelle du bénéficiaire desdits revenus ".
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