Droits d'enregistrement : résolution amiable des transmissions à titre onéreux d'immeubles
Auteur | Martin Van Beirs |
Un problème maintes fois rencontré en fiscalité immobilière est celui résultant de l'impossibilité pratique de résoudre à l'amiable une convention de vente d'immeuble sans être confronté à une charge fiscale exorbitante. En effet, l'administration considère dans un tel cas, sans doute à juste titre, qu'il y a une double mutation de l'immeuble, de sorte que les droits d'enregistrement de 12,5 % (ou 10 % en Flandre) sont dus deux fois. Les parties sont ainsi redevables d'un impôt égal à 25 % (ou 20 %) de la valeur vénale du bien, alors que l'opération se solde par un statu quo, la propriété de l'immeuble revenant à son propriétaire originaire.
La seule façon d'éviter cette charge fiscale est d'obtenir un jugement ou un arrêt prononçant la résolution judiciaire de la vente, et ce pour autant que la convention initiale ne soit pas antérieure de plus d'un an à l'introduction de la demande de résolution. Il faut en outre que la résolution soit fondée en droit, ce qui suppose l'inexécution, ou du moins la mauvaise exécution, de la convention par l'une des parties, à défaut de quoi le juge ne prononce pas la résolution.
Une telle procédure judiciaire, nécessairement longue et onéreuse, ouvre le droit à restitution des droits proportionnels payés ou dus en raison de la convention initiale (article 209, 3º, du Code des droits d'enregistrement).
La Région flamande a adopté fin 2007 des mesures visant à assouplir ce régime jugé beaucoup trop restrictif.
Dorénavant, les parties pourront procéder à la résolution amiable du contrat initial (ou éventuellement constater la survenance d'une condition résolutoire expressément stipulée dans la convention initiale) moyennant le paiement d'un droit d'enregistrement fixe de 10 EUR sur la vente initiale, et le paiement d'un droit fixe du même montant sur l'acte de résolution amiable.
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