Taxation étalée des plus-values: le remploi à l’étranger devient possible
Auteur | Pascale Hautfenne |
La loi du 7 novembre 2011 portant des dispositions fiscales et diverses vient tout récemment de modifier l’article 47 du Code des impôts sur les revenus.
Pour rappel, cette disposition légale prévoit une immunisation temporaire des plus-values réalisées sur des immobilisations corporelles ou incorporelles: dans les conditions que le texte édicte, le montant de la plus-value est incorporé aux bénéfices imposables de l’exercice social au cours duquel le remploi a été effectué et de chacune des périodes imposables suivantes, et ce proportionnellement aux amortissements du bien acquis en remploi.
Si le remploi porte par exemple sur un immeuble qui sera amorti en 33 ans, la taxation de la plus-value s’étalera sur la même période.
Parmi les conditions de cette taxation « moyennant remploi », figure la nécessité de réinvestir la totalité du prix de vente de l’actif sur lequel une plus-value est réalisée dans une immobilisation incorporelle ou corporelle amortissable, et ce, dans un délai de trois ou cinq ans suivant la réalisation de la plus-value.
Jusqu’à la récente loi, le remploi devait revêtir la forme d’immobilisations incorporelles ou corporelles utilisées en Belgique. La loi du 7 novembre 2011 a modifié cette condition pour prévoir que le remploi doit revêtir la forme d’immobilisations incorporelles ou corporelles utilisées dans un Etat membre de l’Espace Economique Européen.
Cette modification légale n’est certes pas une surprise, puisque la Commission européenne avait notifié...
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