Revenus de sous-location et simulation
Auteur | Sophie Vanhaelst |
A intervalle régulier, nous faisons état dans ces colonnes de la problématique de la sous-location.
Nous avons déjà eu l'occasion d'insister sur la nécessité de respecter les actes posés et les conséquences juridiques qui peuvent dans certains cas être économiquement graves. En effet, à titre d'exemple, si le sous-locataire tombe en faillite, cela ne dispense évidemment pas le locataire principal de continuer à assurer le paiement du loyer au profit du propriétaire.
Ces règles ont été mal appréhendées dans un dossier soumis à la Cour d'appel de Mons. Celle-ci a rendu un arrêt le 21 juin 2002 dans une espèce où une société prenait en location la partie d'un immeuble dont le contribuable, gérant, était propriétaire. En mars 1993, le contribuable, pour éviter la taxation d'une partie du loyer en revenus professionnels, résilia le bail antérieur. Il donna ensuite en location la même partie d'immeuble à une SPRL de gestion immobilière pour le même loyer et celle-ci donna les locaux en sous-location à la SPRL exploitante pour un loyer mensuel un peu plus élevé.
L'administration a considéré que les loyers perçus par le contribuable par l'intermédiaire de son prétendu locataire principal constituaient, en application de l'article 33 du Code, des revenus imposables au titre de rémunération.
La Cour d'appel a relevé...
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