Projet de loi modifiant l'article 145(24) du Code des impôts sur les revenus 1992 pour encourager davantage l'utilisation plus rationnelle de l'énergie dans les habitations.
General information ¶
- Submitted by
- PS | SP MR Open Vld Vooruit Purple Ⅰ
- Submission date
- June 8, 2004
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- tax relief direct tax energy saving tax on income tax-free allowance
Voting ¶
- Voted to adopt
- CD&V Vooruit Ecolo LE PS | SP Open Vld MR FN VB
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Discussion ¶
July 8, 2004 | Plenary session (Chamber of representatives)
Full source
Rapporteur Bart Tommelein ⚙
The government’s bill has three implications. First, the existing provision for tax reduction for expenditure related to energy savings will be extended to tenants. Secondly, the percentage that previously was either 15% or 40% is uniformly brought to 40%. Finally, the maximum amount of the reduction from 500 euros is raised to 600 euros, in the case of the total or partial renovation of a home.
It is important to point out that it is a tax reduction, therefore a fixed amount, and not a tax deduction.
The bills explained by the applicants, respectively Mr. Devlies and Mr. Gobert, aimed to further increase the maximum amount of the existing tax reduction. These bills were not suspended for budgetary reasons. However, the draft law provides for the possibility of increasing the amounts of the reduction by decision consulted in the Council of Ministers.
On the principle of the draft law, the committee members agreed. Mr. Devlies, Mr. Goyvaerts and I, on behalf of my group, asked for further explanations. The State Council had appealed that practical difficulties arose, as the investments of a tenant are normally borne by a owner. The Minister stated that this observation was taken into account and that he did not expect any special difficulties in this regard. If two dossiers are submitted for the same investment, it will be verified who actually settled the invoices.
Mr. Devlies asked why there is a distinction between new construction and renovation. The Minister responded with emphasis that it was intended to stimulate renewal with environmentally friendly techniques. At the request of Mr Devlies, the Minister stated that the interpretation of Article 145 paragraph 2 of the WIB '92 does not change anything. Those who deduct the investments made as professional costs cannot benefit from the tax reduction.
The committee unanimously approved the bill.