{"id":61,"date":"2019-06-12T19:11:46","date_gmt":"2019-06-12T17:11:46","guid":{"rendered":"http:\/\/xle.be\/?p=61"},"modified":"2019-09-12T19:42:04","modified_gmt":"2019-09-12T17:42:04","slug":"newsletter-juin-2019","status":"publish","type":"post","link":"https:\/\/xle.be\/index.php\/2019\/06\/12\/newsletter-juin-2019\/","title":{"rendered":"Newsletter Juin 2019"},"content":{"rendered":"\n
XL Expertise & Associ\u00e9s vous informe sur l’actualit\u00e9 comptable et fiscale.<\/p>\n\n\n\n
\n\n\n\n
Pr\u00e9cision quant \u00e0 la r\u00e9mun\u00e9ration du g\u00e9rant<\/h2>\n\n\n\n
Imp\u00f4t des soci\u00e9t\u00e9s<\/em><\/p>\n\n\n\n
Depuis la r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s, le taux d\u2019imposition normal est pass\u00e9 \u00e0 29 %. Aussi, pour les petites soci\u00e9t\u00e9s, moyennant le respect de plusieurs conditions, un taux r\u00e9duit de 20 % existe pour la premi\u00e8re tranche de b\u00e9n\u00e9fice de 100 000 \u20ac. \nParmi les conditions requises pour b\u00e9n\u00e9ficier du taux, au moins un des g\u00e9rants doit avoir une r\u00e9mun\u00e9ration brute totale de 45 000 \u20ac \u00e0 charge de la soci\u00e9t\u00e9. \nCependant, si la base imposable de la soci\u00e9t\u00e9 est inf\u00e9rieure \u00e0 45 000 \u20ac, il est alors seulement requis qu\u2019au moins un des g\u00e9rants ait une r\u00e9mun\u00e9ration \u00e9gale \u00e0 cette base imposable.<\/p>\n\n\n\n
<\/figure>
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Par exemple:<\/strong><\/h2>\n\n\n\n
Base imposable de la soci\u00e9t\u00e9 de 23 750 \u20ac<\/li>
Taux r\u00e9duit de 20 %<\/li>
OK si au moins un des g\u00e9rants a une r\u00e9mun\u00e9ration brute totale de 23 750 \u20ac<\/li><\/ul>\n\n\n\n
<\/p>\n<\/div><\/div>\n\n\n\n
\n\n\n\n
Parall\u00e8lement \u00e0 cette r\u00e8gle, la r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s avait instaur\u00e9 une cotisation distincte de 5 %<\/h2>\n\n\n\n
si la r\u00e9mun\u00e9ration d\u2019au moins un des g\u00e9rants n\u2019atteignait pas 45 000 \u20ac, ou la base imposable de la soci\u00e9t\u00e9. \nLes 5 % \u00e9taient dus sur la diff\u00e9rence positive entre, d\u2019une part, le montant de 45.000 euros (ou la base imposable de la soci\u00e9t\u00e9, si celle-ci est inf\u00e9rieure \u00e0 45 000 \u20ac) et d\u2019autre part, la plus grande r\u00e9mun\u00e9ration attribu\u00e9e par la soci\u00e9t\u00e9 \u00e0 un de ses dirigeants d\u2019entreprise.<\/p>\n\n\n\n
Cette r\u00e8gle relative \u00e0 une cotisation de 5 % vient d\u2019\u00eatre annul\u00e9e, avec un effet r\u00e9troactif, ce qui constitue une bonne nouvelle. Elle n\u2019a donc jamais exist\u00e9 ! En revanche, la condition de r\u00e9mun\u00e9ration reste bel et bien d\u2019application pour l\u2019obtention, ou pas, du taux r\u00e9duit pour les PME.<\/p><\/blockquote><\/figure>\n\n\n\n
Location de b\u00e2timent et TVA, depuis le 01\/01\/2019, une modification importante du Code TVA a \u00e9t\u00e9 introduite.<\/h2>\n\n\n\n
En effet, la location de biens immeubles a toujours \u00e9t\u00e9 en principe exempt\u00e9e de TVA, \u00e0 quelques exceptions pr\u00e8s, parmi lesquelles :<\/p>\n\n\n\n
La mise \u00e0 disposition d\u2019emplacement pour v\u00e9hicules<\/li>
La mise \u00e0 disposition d\u2019emplacement pour l\u2019entreposage de biens<\/li>
La mise \u00e0 disposition d’emplacements pour le camping.<\/li><\/ul>\n\n\n\n
Depuis le d\u00e9but de cette ann\u00e9e, deux modifications ont vu le jour. \nL\u2019une optionnelle, l\u2019autre obligatoire.<\/p>\n\n\n\n
<\/figure>
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1- R\u00e9gime d\u2019option d\u2019appliquer de la TVA quand le loueur et le preneur sont (conjointement) d\u2019accord.<\/strong><\/p>\n\n\n\n
La location immobili\u00e8re peut \u00eatre soumise \u00e0 la TVA, s\u2019il s\u2019agit d\u2019un b\u00e2timent donn\u00e9 en location \u00e0 un assujetti qui l\u2019utilise exclusivement pour son activit\u00e9 \u00e9conomique, \u00e0 condition qu\u2019il s\u2019agisse d\u2019un b\u00e2timent neuf (ou presque) \u2026 \nL\u2019option ne pourra concerner que des immeubles nouvellement construits \u00e0 partir du 1er octobre 2018. \nL’option vaut pour toute la dur\u00e9e du contrat. \nLa contrepartie \u00e9vidente \u00e0 ce r\u00e9gime de soumission \u00e0 la TVA est, bien entendu, la possibilit\u00e9, dans le chef du propri\u00e9taire loueur, de r\u00e9cup\u00e9rer la TVA sur les constructions.<\/p>\n<\/div><\/div>\n\n\n\n
<\/figure>
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2- R\u00e9gime de TVA obligatoire pour une location de courte dur\u00e9e, c\u2019est-\u00e0-dire, ne d\u00e9passant pas 6 mois, \u00e0 des fins autres que le logement<\/strong><\/p>\n\n\n\n
La mise \u00e0 disposition, autrement qu’\u00e0 des fins de logement, de biens immeubles par nature pour une p\u00e9riode ne d\u00e9passant pas six mois sera obligatoirement soumise \u00e0 la TVA.<\/p>\n\n\n\n
N’est pas vis\u00e9e: la mise \u00e0 disposition \u00e0 des personnes physiques qui utilisent ces biens \u00e0 des fins priv\u00e9es ou, plus g\u00e9n\u00e9ralement, \u00e0 des fins \u00e9trang\u00e8res \u00e0 leur activit\u00e9 \u00e9conomique ainsi que la mise \u00e0 disposition \u00e0 des organisations sans but de lucre.<\/p>\n<\/div><\/div>\n\n\n\n
\n\n\n\n
Frais professionnels, en l\u2019absence de pi\u00e8ces justificatives, il existe peut-\u00eatre une solution \u2026<\/h2>\n\n\n\n
En mati\u00e8re de d\u00e9duction de frais professionnel, l\u2019article 49 du code, qui est absolument fondamental, \u00e9nonce la r\u00e8gle qui suit:<\/p>\n\n\n\n
A titre de frais professionnels, sont d\u00e9ductibles les frais que le contribuable a faits ou support\u00e9s pendant la p\u00e9riode imposable en vue d’acqu\u00e9rir ou de conserver les revenus imposables et dont il justifie la r\u00e9alit\u00e9 et le montant au moyen de documents probants ou, quand cela n’est pas possible, par tous autres moyens de preuve admis par le droit commun, sauf le serment.<\/p><\/blockquote>\n\n\n\n
On peut conclure de cette lecture qu\u2019il est notamment indispensable de d\u00e9tenir des pi\u00e8ces justificatives pour d\u00e9duire des frais professionnels<\/li>
Egalement, il est reconnu qu\u2019il appartient toujours au contribuable de d\u00e9montrer que c\u2019est \u00e0 juste titre qu\u2019il a d\u00e9duit des frais professionnels.<\/li>
En d\u2019autres termes, pour les frais professionnels, la charge de la preuve appartient toujours au contribuable.<\/li><\/ul>\n\n\n\n
A d\u00e9faut de pi\u00e8ces justificatives (qu\u2019il est toujours pr\u00e9f\u00e9rable de poss\u00e9der), un article du code, souvent m\u00e9connu, alors qu\u2019il s\u2019agit \u00ab seulement \u00bb du num\u00e9ro 50, \u00e9nonce la r\u00e8gle suivante :<\/p>\n\n\n\n
“Les frais dont le montant n’est pas justifi\u00e9, peuvent \u00eatre d\u00e9termin\u00e9s forfaitairement en accord avec l’administration. A d\u00e9faut d’un tel accord, l’administration \u00e9value ces frais de mani\u00e8re raisonnable.”<\/p><\/blockquote>\n\n\n\n
Les frais dont le montant n\u2019est pas justifi\u00e9 peuvent \u00eatre d\u00e9termin\u00e9s forfaitairement en accord avec l\u2019Administration.<\/li>
A d\u00e9faut d\u2019un tel accord, l\u2019Administration se doit de les \u00e9valuer de mani\u00e8re raisonnable, puisque le l\u00e9gislateur n\u2019a pas indiqu\u00e9 \u00ab peut les \u00e9valuer \u00bb mais \u00ab \u00e9value \u00bb<\/li>
Les instructions administratives de cet article enfoncent le clou, en \u00e9non\u00e7ant que l\u2019agent taxateur est tenu d\u2019\u00e9valuer les frais \u00e0 un montant raisonnable.<\/li>
<\/li><\/ul>\n\n\n\n
En l\u2019absence de pi\u00e8ces justificatives donc, le rejet pur et simple de frais professionnels pour cette seule raison m\u00e9connait un article du Code, et, \u00e9galement, les instructions administratives qui s\u2019imposent obligatoirement aux agents du SPF Finances.<\/p>\n\n\n\n
Ceci est parfois bon \u00e0 savoir !<\/p>\n\n\n\n
\n\n\n\n
<\/figure>
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Je reste bien entendu \u00e0 votre enti\u00e8re disposition pour r\u00e9pondre \u00e0 vos questions \u00e9ventuelles.<\/p>\n\n\n\n
XL Expertise & Associ\u00e9s vous informe sur l’actualit\u00e9 comptable et fiscale. Pr\u00e9cision quant \u00e0 la r\u00e9mun\u00e9ration du g\u00e9rant Imp\u00f4t des soci\u00e9t\u00e9s Depuis la r\u00e9forme de…<\/p>\n","protected":false},"author":2,"featured_media":62,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-61","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"yoast_head":"\n
Newsletter Juin 2019 - XL Expertise et Associ\u00e9s<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/xle.be\/index.php\/2019\/06\/12\/newsletter-juin-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newsletter Juin 2019 - XL Expertise et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"XL Expertise & Associ\u00e9s vous informe sur l’actualit\u00e9 comptable et fiscale. 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