{"id":2060,"date":"2017-06-01T08:51:30","date_gmt":"2017-06-01T07:51:30","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=2060"},"modified":"2017-12-01T10:42:27","modified_gmt":"2017-12-01T09:42:27","slug":"exoneration-pour-les-interets-des-prets-a-une-starter-documents-a-remettre-avant-le-30-juin-2017","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/exoneration-pour-les-interets-des-prets-a-une-starter-documents-a-remettre-avant-le-30-juin-2017\/","title":{"rendered":"Exon\u00e9ration pour les int\u00e9r\u00eats des pr\u00eats \u00e0 une starter \u2013 Documents \u00e0 remettre avant le 30 juin 2017"},"content":{"rendered":"<p>Nous \u00e9voquions, dans une pr\u00e9c\u00e9dente contribution, l\u2019article 21, alin\u00e9a 1<sup>er<\/sup>, 19 du Code des imp\u00f4ts sur les revenus qui pr\u00e9voit une exon\u00e9ration des int\u00e9r\u00eats aff\u00e9rents \u00e0 la premi\u00e8re tranche de 15.000,00\u20ac (montant index\u00e9 pour l\u2019exercice d\u2019imposition 2017) de certains pr\u00eats contract\u00e9s avec des petites soci\u00e9t\u00e9s d\u00e9butantes via une plateforme de crowdfunding agr\u00e9\u00e9e.<\/p>\n<p>Afin de b\u00e9n\u00e9ficier de cette exon\u00e9ration, diverses formalit\u00e9s sont \u00e0 accomplir. A cet \u00e9gard, un arr\u00eat\u00e9 royal r\u00e9cent pr\u00e9cise le contenu des documents devant \u00eatre transmis par l\u2019entreprise starter \u00e0 l\u2019administration fiscale ainsi que le d\u00e9lai dans lequel ils doivent \u00eatre transmis.<\/p>\n<p>A partir de l\u2019ann\u00e9e qui suit celle au cours de laquelle le pr\u00eat a \u00e9t\u00e9 conclu, l\u2019entreprise starter doit annuellement \u00e9tablir, avant le 31 mars, un document qu\u2019elle doit remettre au pr\u00eateur ainsi qu\u2019\u00e0 l\u2019administration fiscale.<\/p>\n<p>Pour l\u2019exercice d\u2019imposition 2017, cette date a \u00e9t\u00e9 report\u00e9e au 30 juin 2017.<\/p>\n<p>Le document en question mentionne le montant des int\u00e9r\u00eats pay\u00e9s, au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Celui-ci doit \u00e9galement certifier que l\u2019entreprise a rempli ou non ou cours de toute l\u2019ann\u00e9e pr\u00e9c\u00e9dente ou, si le pr\u00eat a \u00e9t\u00e9 conclu au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, pendant toute la partie de cette ann\u00e9e \u00e0 partir de la date \u00e0 laquelle le pr\u00eat a \u00e9t\u00e9 conclu, les conditions pr\u00e9vues \u00e0 l\u2019article 21, alin\u00e9a 1er, 13\u00b0 du CIR 1992.<\/p>\n<p>Contactez LAUWERS LAW Avocats Fiscalistes pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nous \u00e9voquions, dans une pr\u00e9c\u00e9dente contribution, l\u2019article 21, alin\u00e9a 1er, 19 du Code des imp\u00f4ts sur les revenus qui pr\u00e9voit une exon\u00e9ration des int\u00e9r\u00eats aff\u00e9rents&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[150],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exon\u00e9ration pour les int\u00e9r\u00eats des pr\u00eats \u00e0 une starter \u2013 Documents \u00e0 remettre avant le 30 juin 2017 | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/exoneration-pour-les-interets-des-prets-a-une-starter-documents-a-remettre-avant-le-30-juin-2017\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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