Taxation d'une société étrangère à l'impôt des non-résidents: le ministre confirme la méthode de calcul de la base de perception du précompte professionnel
Auteur | Sophie Vanhaelst |
On le sait, depuis quelque temps, les notaires ont l'obligation de retenir un précompte professionnel sur les actes constatant la cession de biens immeubles situés en Belgique appartenant à des contribuables non-résidents.
Même si l'article 228 du Code précise que le revenu imposable est le bénéfice résultant de l'aliénation de l'immeuble, l'arrêté royal d'exécution qui a organisé la retenue de ce précompte professionnel précise qu'elle s'effectue sur la plus-value réalisée par la société étrangère. Les deux notions sont différentes dans la mesure où le Code traite d'un impôt calculé sur le bénéfice et l'arrêté royal d'exécution prévoit la perception d'un précompte calculé sur la plus-value.
L'application de cette disposition a suscité certaines questions quant à la méthode de détermination de la base de calcul de ce précompte professionnel. Faut-il prendre en considération les pertes antérieures de la société concernée, les amortissements à calculer sur les meubles et les charges professionnelles qu'elles soient ou non liées spécifiquement à l'immeuble vendu?
La pratique des receveurs des contributions est de n'accepter la déduction que des frais intimement liés à l'immeuble et en tout état de cause pas des pertes antérieures.
A la question d'un député qui suggérait la déduction des pertes antérieures récupérables au moment même de l'établissement du montant net de la plus-value, servant de base au calcul de la retenue du précompte, le ministre a répondu négativement.
Il a justifié le refus de cette déduction au motif...
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