L’introduction temporaire d’une nouvelle déduction pour investissement pour les petites sociétés
| Auteur | Nicolas Themelin |
L’article 51 de la loi-programme (I) du 26 décembre 2013 (M.B., 31 décembre 2013) a modifié l’article 201 du Code des impôts sur les revenus 1992 et introduit temporairement une nouvelle déduction pour investissement pour les petites sociétés.
En vertu de cette nouvelle mesure, les petites sociétés qui investissent, en 2014 et 2015, dans de nouvelles immobilisations corporelles ou incorporelles peuvent demander, pour ces années, une déduction pour investissement fixée à 4 % de la valeur d’investissement ou de revient des nouveaux actifs. Il en va ainsi « pour autant que ces actifs soient...
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