Summary
Samenvatting OPLOSSING OEFENING EXAMEN PERSONENBELASTING - BTW 1e zittijd
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- Institution
Oplossing van de oefening examen fiscaliteit en vermogensplanning (deel personenbelasting-BTW) 1e zittijd
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OPLOSSING EXAMEN PERSONENBELASTING-BTW 1e zittijd 2022-2023
, Vraag 1 i.v.m. meerwaardebelasting cfr. syllabus p 58.
Vraag 2 i.v.m. verkoop van woning onder BTW cfr. syllabus p
8. Vraag 3 grote oefening personenbelasting.
Aangifte /3
Redenering / 9
Cijfers / 11
BBI 34
290
- kosten - 5 464,77
= NBI = 28 825,23
+ NORI + 3 172,40
= 31 997,63
TNI/belastbare
grondslag
0,5 punt per cijfer = 2 punten
BBI berekenen R
loon (inkomstenfiche) 32 400,00 (te vinden in inkomstenfiche code 250)
+ VAA + …..? (eerst uitrekenen, zie volgende stap)
+ vergoeding ww + 570,00 (terug te vinden in de fiche code
254)
- vrijstelling vergoeding ww …..? (enkel bij keuze voor forfait
kosten) BBI
VAA goedkope lening berekenen
VAA = kapitaal x (ref % - betaald %) R
= 2000 000 x (1,41% - 0,75%) = 1 320
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