1. IntroductionAprès avoir acquis mon immeuble, sur quoi vais-je être taxé ?
En Belgique, le propriétaire de sa maison est en quelque sorte considéré comme jouissant d'un revenu parce qu'il épargne la dépense d'un loyer.
Les revenus immobiliers font l'objet d'une taxation au précompte immobilier et d'une taxation à l'impôt global des personnes physiques.
Les précomptes sont généralement des acomptes et devraient donc être imputables et éventuellement restituables mais ce n'est pas le cas en matière de revenus immobiliers.
Qui est redevable de l'impôt sur les revenus immobiliers ?
C'est normalement le propriétaire de l'immeuble qui est considéré comme redevable de l'impôt mais il sera remplacé par le possesseur s'il n'y a pas de véritable propriétaire connu.
En cas de démembrement de la propriété, l'on taxera l'emphytéote, le superficiaire ou l'usufruitier.
2. Le revenu cadastralQu'est-ce que le revenu cadastral d'un immeuble ?
Le revenu cadastral est censé représenter le revenu moyen normal net annuel de l'immeuble.589
Il s'agit en réalité d'un forfait qui est en général inférieur au revenu net de l'immeuble.
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Il est établi un revenu cadastral pour tous les biens immobiliers bâtis ou non bâtis de même que pour le matériel et l'outillage présentant le caractère d'immeuble par nature ou d'immeuble par destination.590
Il est fixé un revenu cadastral par parcelle cadastrale.591
Ce revenu est fixé par l'administration du cadastre, seule compétente.
Les revenus cadastraux sont en principe revus tous les dix ans afin de les adapter à l'évolution du marché. 592
La dernière révision appelée «péréquation» remonte toutefois à 1980.
Cette dernière péréquation a pris pour référence le marché locatif des immeubles pour l'année 1975.
Les revenus cadastraux sont donc censés représenter le revenu locatif net au 1er janvier 1975.
Comment le revenu cadastral est-il calculé ?
Le revenu cadastral représente ainsi le revenu moyen normal net d'une année.
Pour les immeubles bâtis, la valeur locative normale nette est le revenu normal brut diminué d'un forfait de 40 % pour frais d'entretien et de réparation.593
Il s'agit donc d'un système de déduction des charges forfaitaires et non de charges réelles.
Ce forfait est de 10 % pour les immeubles non bâtis. 594
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Y-a-t-il des déclarations à faire par le propriétaire ?
Le propriétaire, possesseur, emphytéote, superficiaire ou usufruitier du bien, dénommé dans le présent titre le contribuable, est tenu de déclarer spontanément à l'administration du cadastre :
* l'occupation ou la location, si celle-ci précède l'occupation, des immeubles nouvellement construits ou reconstruits;
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