[{"_1":2,"_156":-5,"_157":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_47":48,"_32":49,"_50":51,"_52":53,"_54":-7,"_30":-7,"_55":56},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_32":33,"_39":40,"_41":42,"_43":36,"_44":36,"_45":46},"id","6d8b3249-a731-45fe-9ee2-4d94066b803c_1","articleId","6d8b3249-a731-45fe-9ee2-4d94066b803c","title","Artikel 56, KB/WIB 92","articleNumber","56","scope","AJ 1992","summary","HOOFDSTUK 1. - Grondslag en berekening van de belastingen Afdeling 21. - Aanrekening van de van het totale netto-inkomen aftrekbare bestedingen","contents","Art. 56 is van toepassing vanaf het aanslagjaar 1992 (art. 47octies, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nDe krachtens artikel 104 van het Wetboek van de inkomstenbelastingen 1992 van het totale netto-inkomen aftrekbare bestedingen worden evenredig aangerekend op de verschillende inkomstencategorieën.","htmlContents","

\nArt. 56 is van toepassing vanaf het aanslagjaar 1992 (art. 47octies, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De krachtens artikel 104 van het Wetboek van de inkomstenbelastingen 1992 van het totale netto-inkomen aftrekbare bestedingen worden evenredig aangerekend op de verschillende inkomstencategorieën.

","keywords",[25,26,27,28,29],"aftrekbare besteding","inkomstenbelasting","personenbelasting","verrekening","maatstaf van heffing","subjects",[],"references",[34,37],{"_7":10,"_35":36},"count",1,{"_7":38,"_35":36},"dbe03926-309f-44cd-866b-2ab5b1002d53","source","KB/WIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/6d8b3249-a731-45fe-9ee2-4d94066b803c","version","versionCount","rank","84","versions",["P",48],["P",49],"referers",["P",51],"surroundings",["P",53],"discussion","relatedArticles",{"_54":-5,"_57":58,"_69":70,"_71":72,"_79":80,"_81":82,"_52":83,"_30":155},"wib92",[59],{"_7":60,"_9":38,"_11":61,"_13":62,"_15":63,"_39":64,"_43":65,"_44":65,"_45":66,"_67":68},"dbe03926-309f-44cd-866b-2ab5b1002d53_35","Artikel 104, WIB 92","104","AJ 2015","WIB92",35,"145","type","REFERENCE","kbwib92",[],"comib92",[73],{"_7":74,"_9":74,"_11":75,"_13":62,"_15":-5,"_39":76,"_43":36,"_44":36,"_45":77,"_67":78},"4f14fb93-544b-4f73-96e3-ee8a38524aeb","Commentaar van art. 104, WIB 92","ComIB92","152","REFERER","parliamentaryQuestions",[],"elucidations",[],[84,91,97,103,111,119,120,127,134,140,147],{"_7":85,"_9":86,"_11":87,"_13":88,"_15":89,"_39":40,"_43":36,"_44":36,"_45":90},"201c0dc2-2e10-4232-b1ff-8ff38c678176_1","201c0dc2-2e10-4232-b1ff-8ff38c678176","Artikel 53/7, KB/WIB 92","53/7","2023-12-29","79",{"_7":92,"_9":93,"_11":94,"_13":95,"_15":89,"_39":40,"_43":36,"_44":36,"_45":96},"5dcb1bb5-aec9-4a28-af2f-ea26550f98f8_1","5dcb1bb5-aec9-4a28-af2f-ea26550f98f8","Artikel 53/8, KB/WIB 92","53/8","80",{"_7":98,"_9":99,"_11":100,"_13":101,"_15":89,"_39":40,"_43":36,"_44":36,"_45":102},"1b8286a4-e990-4110-83b8-c042282b1e3d_1","1b8286a4-e990-4110-83b8-c042282b1e3d","Artikel 53/9, KB/WIB 92","53/9","81",{"_7":104,"_9":105,"_11":106,"_13":107,"_15":108,"_39":40,"_43":109,"_44":109,"_45":110},"7cf7a59a-6027-4781-adf6-2cf0eb431722_2","7cf7a59a-6027-4781-adf6-2cf0eb431722","Artikel 54, KB/WIB 92","54","1997-01-01",2,"82",{"_7":112,"_9":113,"_11":114,"_13":115,"_15":116,"_39":40,"_43":117,"_44":117,"_45":118},"30855991-3078-44bd-8948-5f76624700d4_6","30855991-3078-44bd-8948-5f76624700d4","Artikel 55, KB/WIB 92","55","AJ 2013",6,"83",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_39":40,"_43":36,"_44":36,"_45":46},{"_7":121,"_9":122,"_11":123,"_13":124,"_15":125,"_39":40,"_43":109,"_44":109,"_45":126},"18839b52-9961-4b4d-83f5-aaa6994b71d9_2","18839b52-9961-4b4d-83f5-aaa6994b71d9","Artikel 56/1, KB/WIB 92","56/1","","85",{"_7":128,"_9":129,"_11":130,"_13":131,"_15":125,"_39":40,"_43":132,"_44":132,"_45":133},"9db66fce-5eaf-4105-b7e6-7fdf169172b5_5","9db66fce-5eaf-4105-b7e6-7fdf169172b5","Artikel 57, KB/WIB 92","57",5,"86",{"_7":135,"_9":136,"_11":137,"_13":138,"_15":125,"_39":40,"_43":117,"_44":117,"_45":139},"ab64c14d-ccdc-419f-8fe8-b5ce36ac5126_6","ab64c14d-ccdc-419f-8fe8-b5ce36ac5126","Artikel 58, KB/WIB 92","58","87",{"_7":141,"_9":142,"_11":143,"_13":144,"_15":125,"_39":40,"_43":145,"_44":145,"_45":146},"60b04a1d-4003-4245-a31c-4605821f6f81_4","60b04a1d-4003-4245-a31c-4605821f6f81","Artikel 59, KB/WIB 92","59",4,"88",{"_7":148,"_9":149,"_11":150,"_13":151,"_15":152,"_39":40,"_43":153,"_44":153,"_45":154},"ecc60ebf-f756-4c10-a62d-62292725f247_3","ecc60ebf-f756-4c10-a62d-62292725f247","Artikel 59bis, KB/WIB 92","59bis","2011-01-01",3,"89",[],"actionData","errors"]