Summary
Samenvatting Belastingrecht Semester 1.1 AC/F&C/FTA
- Course
- Institution
De stof die behandeld is in het vak belastingrecht semester 1.1
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By: Furkan581 • 1 year ago
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BelastingrechtFiscaal partner
Art. 5a AWR:
- Lid 1: gehuwd of zelfde adres + notarieel samenlevingscontract
- Lid 2: gedeelte van het jaar partner
- Lid 4: einde fiscaal partnerschap
- Lid 5: maximaal 1 partner tegelijk (wel meer in 1 jaar)
Aanvulling: art. 1.2 IB
Zelfde adres + 1 letter van lid 1 (let op lid 3 en 4)
Gevolgen:
Art. 2.17 IB
- Belastbaar inkomen uit eigen woning (let op art. 3.123a IB)
- Inkomen uit aanmerkelijk belang
- Grondslag sparen en beleggen
- Persoonsgebonden aftrek
CBI (consumptief besteedbaar inkomen)
Inkomsten: loon, rente, enz. = totaal inkomen
– Uitgaven: rente, belasting(en), enz.
= CBI
Persoonsgebonden aftrek
Art. 6.1 IB ev.
Inkomen verlagen: art. 6.2 IB
Tijdstip aftrek: art. 6.40 IB
Specifieke zorgkosten
Stap 1: art. 6.16 IB kwalificeren?
Stap 2: art. 6.17 IB welke kosten zijn aftrekbaar?
Stap 3: art. 6.18 IB welke kosten vallen niet onder PGA?
Stap 4: art. 6.19 IB verhogen?
Stap 5: art. 6.20 IB drempel
Onderhoudsverplichtingen
Art. 6.3 IB
Partneralimentatie: in geld, in natura (woongenot)
Afkoopsommen partneralimentatie
Scholingsuitgaven
Art. 6.27 IB – drempel art. 6.30 lid 1 IB
Niet aftrekbaar indien recht op studiefinanciering
Giften
Periodieke giften art. 6.34 + 6.38 IB, geheel aftrekbaar
Andere giften art. 6.35 + 6.39 IB, drempel en maximum
Verzamelinkomen
Art. 2.18 IB
Premie volksverzekering
Inkomstenbelasting + premie volksverzekeringen = inkomensheffing (alleen in box 1)
Premies volksverzekeringen vallen onder de eerste schijf van box 1, zie art. 2.10 IB
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