[{"_1":2,"_131":-5,"_132":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_49":50,"_33":51,"_52":53,"_54":55,"_56":-7,"_31":-7,"_57":58},"article",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_15":16,"_17":18,"_19":20,"_21":22,"_31":32,"_33":34,"_41":42,"_43":44,"_45":38,"_46":38,"_47":48},"id","0a124a1f-eba1-42b1-a1d7-6dc5d6a6bd6d","articleId","title","Commentaar van art. 70, WIB 92","articleNumber","70","scope","summary","personenbelasting - belastbare grondslag in de PB - beroepsinkomen - vrijgesteld inkomen - investeringsaftrek - percentage van de investeringsaftrek - gespreide investeringsaftrek - verhoogde investeringsaftrek","contents","Art. 70, WIB 92\n\nNummer 70/0\n\nDit artikel is samen met art. 68, WIB 92, besproken.","htmlContents","

Art. 70, WIB 92

Nummer 70/0

Dit artikel is samen met art. 68, WIB 92, besproken.

","keywords",[23,24,25,26,27,28,29,30],"beroepsinkomen","vrijgesteld inkomen","personenbelasting","maatstaf van heffing","gespreide investeringsaftrek","verhoogde investeringsaftrek","investeringsaftrek","percentage van de investeringsaftrek","subjects",[],"references",[35,39],{"_7":36,"_37":38},"2f79682c-a9bf-42c4-a3a8-6de925775dfb","count",1,{"_7":40,"_37":38},"f0c76844-598a-4cbf-b24c-2f1bb678b01a","source","ComIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/0a124a1f-eba1-42b1-a1d7-6dc5d6a6bd6d","version","versionCount","rank","107","versions",["P",50],["P",51],"referers",["P",53],"surroundings",["P",55],"discussion","relatedArticles",{"_56":-5,"_59":60,"_76":77,"_78":79,"_80":81,"_82":83,"_54":84,"_31":130},"wib92",[61,71],{"_7":62,"_9":40,"_10":63,"_12":64,"_14":65,"_41":66,"_45":67,"_46":67,"_47":68,"_69":70},"f0c76844-598a-4cbf-b24c-2f1bb678b01a_2","Artikel 68, WIB 92","68","2025-01-01","WIB92",2,"99","type","REFERENCE",{"_7":72,"_9":36,"_10":73,"_12":13,"_14":65,"_41":66,"_45":74,"_46":74,"_47":75,"_69":70},"2f79682c-a9bf-42c4-a3a8-6de925775dfb_5","Artikel 70, WIB 92",5,"104","kbwib92",[],"comib92",[],"parliamentaryQuestions",[],"elucidations",[],[85,90,95,99,104,105,110,115,120,125],{"_7":86,"_9":86,"_10":87,"_12":88,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":89},"ee512d99-96da-4259-ac4e-610617fce230","Commentaar van art. 67ter, WIB 92 (bijwerking)","67ter","102",{"_7":91,"_9":91,"_10":92,"_12":93,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":94},"816c4e54-701a-4282-b7aa-8326a928ea0f","Commentaar van art. 67quinquies, WIB 92 (bijwerking)","67quinquies","103",{"_7":96,"_9":97,"_10":98,"_12":64,"_14":-5,"_41":42,"_45":67,"_46":67,"_47":75},"86e94dea-acf3-4a2b-ae96-c37b7607376b","a56330a9-11c3-4962-8b86-a77e155ea102","Commentaar van art. 68, WIB 92 (bijwerking)",{"_7":100,"_9":100,"_10":101,"_12":102,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":103},"bf64760c-10bd-4e5d-8d6d-369ecfd5232f","Commentaar van art. 69, WIB 92","69","106",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":48},{"_7":106,"_9":106,"_10":107,"_12":108,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":109},"3429d87c-a4fb-4865-b589-49c293052c49","Commentaar van art. 71, WIB 92","71","108",{"_7":111,"_9":111,"_10":112,"_12":113,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":114},"bc4b3857-1613-4407-afae-11caa1510dcb","Commentaar van art. 72, WIB 92","72","109",{"_7":116,"_9":116,"_10":117,"_12":118,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":119},"39510c6d-4e37-40bb-9d03-6e6ec0a3976a","Commentaar van art. 73, WIB 92","73","110",{"_7":121,"_9":121,"_10":122,"_12":123,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":124},"4cc697f4-7c9a-4105-8e0d-5acbc8bdc416","Commentaar van art. 74, WIB 92","74","111",{"_7":126,"_9":126,"_10":127,"_12":128,"_14":-5,"_41":42,"_45":38,"_46":38,"_47":129},"a7ca1a3d-ff53-43ce-b994-8eeac63edf0a","Commentaar van art. 75, WIB 92","75","112",[],"actionData","errors"]