La suppression du report de l’excédent de déduction d’intérêts notionnels: aspects pratiques
Auteur | Nicolas Themelin |
Selon l’ancien article 205quinquies du Code des impôts sur les revenus 1992, en cas d’absence ou d’insuffisance de bénéfices d’une période imposable pour laquelle la déduction des intérêts notionnels pouvait être déduite, l’exonération non accordée pour cette période imposable était reportée successivement sur les bénéfices des sept périodes imposables suivantes.
Cette mesure assurait, des dires de l’administration des finances elle-même, de la flexibilité au régime des intérêts notionnels. La possibilité de reporter le solde non utilisé de la déduction, en cas d’absence de base imposable suffisante au cours d’une période imposable, était en effet particulièrement utile pour les petites et moyennes entreprises en croissance ainsi que pour les sociétés qui faisaient face à des difficultés conjoncturelles.
La loi du 13 décembre 2012 portant des dispositions fiscales et financières (M.B., 20 décembre 2012) a néanmoins abrogé l’article 205quinquies du Code, suivant en cela la volonté clairement exprimée par le gouvernement Di Rupo depuis l’accession de ce dernier à la tête de l’Etat.
A partir de l’exercice d’imposition 2013, la déduction des intérêts notionnels afférente à une période imposable donnée ne peut donc plus être opérée que sur les bénéfices de cette période imposable. En cas d’insuffisance de bénéfices, l’excédent de déduction est définitivement perdu.
Pour ce qui concerne le stock de déduction non utilisé, faute de bénéfices suffisances, tel qu’il a été accumulé jusqu’à l’exercice d’imposition 2012, la loi prévoit un régime transitoire au nouvel article 536 du Code des impôts sur les revenus 1992.
Suivant ce dernier, les intérêts notionnels qui constituent ce stock peuvent être déduits des bénéfices des sept périodes imposables suivant celle au cours de laquelle la déduction n’a pu être opérée initialement. Toutefois, au-delà d’un million d’euros et dans la mesure du dépassement de cette limite du résultat, le...
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