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Samenvatting registratiebelasting
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samenvatting registratiebelasting
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Elise PascalREGISTRATIE-BELASTING
,Inhoudsopgave
Inleiding............................................................................................................................................5
Wat is registratiebelasting?................................................................................................................5
Belang van de materie voor de immobiliën........................................................................................5
Het budgettaire belang van de registratiebelasting voor Vlaanderen.................................................6
Woonbonus........................................................................................................................................6
Deel 1: inleiding op het registratierecht en de registratiebelasting...................................................6
1. Zakelijke en indirecte belasting.......................................................................................................6
2. Federale en gewestelijke belasting.................................................................................................7
2.1 Vlaamse registratiebelasting:....................................................................................................7
2.2 Federale registratierechten.......................................................................................................8
2.3 Federale en gewestelijke belasting: lokalisatiecriteria..............................................................8
3. formaliteitsbelasting.......................................................................................................................8
4. Contantbelasting versus inkohiering van de belasting....................................................................9
4.1 Contantbelasting.......................................................................................................................9
4.2 Inkohiering................................................................................................................................9
5. Wettelijke grondslag.....................................................................................................................10
6. Administratie................................................................................................................................10
Deel 2: de registratieformaliteit......................................................................................................10
1. Algemeen......................................................................................................................................10
2. De registratie op minuut, brevet, kopie of origineel.....................................................................10
3. Ondeelbaarheid van de registratieformaliteit...............................................................................11
4. Gevolgen en belang van registratie...............................................................................................11
5. Het registratierelaas......................................................................................................................11
Deel 3: de registratieplicht..............................................................................................................11
1. Aan de registratieformaliteit onderworpen akten en verklaringen..............................................11
1.1 Registratieplicht wegens de aard van de akte.........................................................................12
1.2 Registratieplicht wegens het voorwerp van de akte................................................................12
1.3 Verplichting tot registratie omwille van een latere gebeurtenis.............................................12
1.4 Registratie van een verklaring.................................................................................................13
2. Termijnen voor de aanbieding ter registratie...............................................................................13
2.1 Opsomming van de termijnen.................................................................................................13
2.2 Berekening van de termijnen..................................................................................................14
3. Personen verplicht tot aanbieding ter registratie en betaling der rechten...................................14
3.1 Aanbieding ter registratie en betaling van de federaal ingevorderde registratierechten........14
3.2 Betaling van de Vlaamse registratiebelasting..........................................................................14
4. Plaats van registratie.....................................................................................................................15
5. Sancties.........................................................................................................................................15
Deel 4: Algemene heffingsregels......................................................................................................15
1. Het bestaan van een akte die titel verschaft aan een rechtshandeling.........................................15
2
, 2. De werkelijke overeenkomst.........................................................................................................16
3. De actuele rechtshandeling...........................................................................................................18
4. Afhankelijk en onafhankelijke rechtshandelingen.........................................................................20
5. Non bis in idem.............................................................................................................................20
Deel 5: Soorten registratierechten...................................................................................................21
1. Algemeen vast recht.....................................................................................................................21
2. Specifiek vast recht.......................................................................................................................21
3. Evenredige rechten.......................................................................................................................21
Deel 6: Verkooprecht – overdrachten onder bezwarende titel van in België gelegen onroerend goed
........................................................................................................................................................22
1. Algemeen......................................................................................................................................22
2. belastbare verrichtingen...............................................................................................................22
3. belastingplichtige..........................................................................................................................23
4. Belastbare grondslag.....................................................................................................................24
4.1 Overdracht van de VE..............................................................................................................24
4.2 Vestiging en overdracht van VG..............................................................................................25
5. Tarief.............................................................................................................................................26
5.1 Algemeen tarief.......................................................................................................................26
5.2 Verlaagde tarieven – overzicht................................................................................................26
6. Verminderingen............................................................................................................................29
6.1 Meeneembaarheid van het vroegere verkooprecht................................................................29
6.2 Vermindering voor aankoop van een goedkope woning.........................................................32
7. Vrijstellingen.................................................................................................................................32
7.1 Registratie aan het AVR...........................................................................................................32
Deel 8: Huurcontracten van in België gelegen onroerend goed.......................................................33
1. Belastbare verrichtingen...............................................................................................................33
2. Tarief.............................................................................................................................................34
3. Belastbare grondslag.....................................................................................................................34
3.1 Algemeen................................................................................................................................34
3.2 Huurcontracten van bepaalde duur........................................................................................34
3.3 Huurcontracten van onbepaalde duur of levenslange huur....................................................34
3.4 Onderverhuur of overdracht van huur....................................................................................34
3.5 Verhoging van de huurprijs.....................................................................................................35
4. vrijstellingen..................................................................................................................................35
Deel 9: Hypotheekvestigingen.........................................................................................................35
1. Gewestelijke versus federale bevoegdheid...................................................................................35
2. Belastbare verrichtingen en tarief.................................................................................................36
3. +4. Belastingplichtige en belastbare grondslag.............................................................................36
8. Handlichting van een hypothecaire inschrijving............................................................................36
Deel 10: Verdelingen.......................................................................................................................36
1. belastbare grondslag.....................................................................................................................37
3
, 1.2 Voorwaarden...........................................................................................................................38
1.3 Bijzonderheden.......................................................................................................................38
2. +3 Belastingplichtige en tarief.......................................................................................................39
4. De belastbare grondslag...............................................................................................................39
Deel 12: Schenkingen......................................................................................................................39
1. Belastbare verrichtingen...............................................................................................................40
2. Belastingplichtige..........................................................................................................................41
3. Belastbare grondslag.....................................................................................................................41
3.1 Algemeen................................................................................................................................41
3.2 Specifieke waarderingsregels..................................................................................................41
3.3 Invloed van vroegere schenkingen..........................................................................................41
3.4 Abattement als de begiftigde gehandicapt is...........................................................................41
4. Tarief.............................................................................................................................................41
4.2 Tarief van de schenkbelasting in het Vlaamse Gewest – Onroerende goederen.....................42
5. Verminderingen............................................................................................................................44
5.1 Vermindering wegens kinderlast.............................................................................................44
5.2 Schenkingen aan bepaalde RP.................................................................................................44
6. Vrijstellingen.................................................................................................................................44
Oefeningen......................................................................................................................................45
Deel 1................................................................................................................................................45
Deel 3 (wel rekening houden met zaterdagen, zon- en feestdagen).................................................45
Deel 4................................................................................................................................................46
Deel 6................................................................................................................................................47
Oefeningen p160..............................................................................................................................47
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