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Art. 84 wordt opgeheven met ingang van het aanslagjaar 1993 (art. 80, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)

(...)

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Art. 84 is van toepassing met ingang van het aanslagjaar 1992 (art. 57, WIB; art. 13, W 07.12.1988; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

§ 1. De aftrek van bijdragen en betalingen als vermeld in artikel 81, 1° en 2°, wordt verleend tot 15 % van de eerste schijf van 50.000 frank van het totale beroepsinkomen en 6 % van het overige, maar de totale aftrek mag niet hoger zijn dan 60.000 frank.

§ 2. Bovendien komen betalingen als vermeld in artikel 81, 2°, slechts voor aftrek in aanmerking voor zover zij betrekking hebben op de eerste schijf van 2.000.000 frank van het aanvangsbedrag van de voor die woning aangegane leningen.

Met betrekking tot een woning waarvoor een woningaftrek ingevolge artikel 16 kan worden toegestaan, wordt deze schijf verhoogd met 5, 10, 20 of 30 %, naargelang de belastingplichtige een, twee, drie of meer dan drie kinderen ten laste heeft. Het aantal kinderen ten laste wordt geteld op 1 januari van het jaar na dat waarin het leningscontract is gesloten.

§ 3. De Koning bepaalt de voorwaarden en de wijze waarop de aftrekken ingevolge artikel 81, 1° en 2°, worden toegepast.

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