[{"_1":2,"_136":-5,"_137":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_48":49,"_32":50,"_51":52,"_53":54,"_55":-7,"_30":-7,"_56":57},"article",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_15":16,"_17":18,"_19":20,"_21":22,"_30":31,"_32":33,"_40":41,"_42":43,"_44":37,"_45":37,"_46":47},"id","b9ef4a3e-7028-4f2c-8fca-46808bc2ec31","articleId","title","Commentaar van art. 235bis, WIB 92","articleNumber","235bis","scope","summary","belasting van niet-inwoners - samenvoeging van de inkomsten - belastbaar inkomen - nettobedrag - aftrek van termijnen van erfpacht - aftrek van termijnen van opstal - voorwaarde van aftrekbaarheid","contents","Art. 235bis, WIB 92\n\nNummer 235bis/0\n\nDit artikel wordt samen met art. 235, WIB 92, besproken.","htmlContents","

Art. 235bis, WIB 92

Nummer 235bis/0

Dit artikel wordt samen met art. 235, WIB 92, besproken.

","keywords",[23,24,25,26,27,28,29],"samenvoeging van de inkomsten","aftrek van termijnen van opstal","belasting van niet-inwoners","belastbaar inkomen","nettobedrag","voorwaarde van aftrekbaarheid","aftrek van termijnen van erfpacht","subjects",[],"references",[34,38],{"_7":35,"_36":37},"39d8ad84-cca8-49a7-8fd0-95e60ce1a47f","count",1,{"_7":39,"_36":37},"95893934-7d8a-4dbd-899c-063b8e4b62bc","source","ComIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b9ef4a3e-7028-4f2c-8fca-46808bc2ec31","version","versionCount","rank","362","versions",["P",49],["P",50],"referers",["P",52],"surroundings",["P",54],"discussion","relatedArticles",{"_55":-5,"_58":59,"_76":77,"_78":79,"_80":81,"_82":83,"_53":84,"_30":135},"wib92",[60,70],{"_7":61,"_9":39,"_10":62,"_12":63,"_14":64,"_40":65,"_44":66,"_45":66,"_46":67,"_68":69},"95893934-7d8a-4dbd-899c-063b8e4b62bc_10","Artikel 235, WIB 92","235","2020-07-21","WIB92",10,"410","type","REFERENCE",{"_7":71,"_9":35,"_10":72,"_12":13,"_14":73,"_40":65,"_44":74,"_45":74,"_46":75,"_68":69},"39d8ad84-cca8-49a7-8fd0-95e60ce1a47f_2","Artikel 235bis, WIB 92","AJ 2015",2,"411","kbwib92",[],"comib92",[],"parliamentaryQuestions",[],"elucidations",[],[85,90,95,100,105,109,110,115,120,125,130],{"_7":86,"_9":86,"_10":87,"_12":88,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":89},"69fcca5f-7b73-4bb7-bafc-85a772b668dc","Commentaar van art. 231, WIB 92","231","357",{"_7":91,"_9":91,"_10":92,"_12":93,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":94},"723f96e4-1bba-4885-994d-b76b5de279db","Commentaar van art. 232, WIB 92","232","358",{"_7":96,"_9":96,"_10":97,"_12":98,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":99},"631fdb15-67b0-42a7-8345-7c5d2d2d614c","Commentaar van art. 233, WIB 92","233","359",{"_7":101,"_9":101,"_10":102,"_12":103,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":104},"37251589-ceca-4fa6-a4ed-c87faefac9d3","Commentaar van art. 234, WIB 92","234","360",{"_7":106,"_9":106,"_10":107,"_12":63,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":108},"5852fa9e-13a8-440a-9728-080374cfb390","Commentaar van art. 235, WIB 92","361",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":47},{"_7":111,"_9":111,"_10":112,"_12":113,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":114},"b9aacc84-3b35-4fd6-9538-7c317f21367a","Commentaar van art. 236, WIB 92","236","363",{"_7":116,"_9":116,"_10":117,"_12":118,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":119},"d0cfd105-2293-4368-98e6-9394d4dc0e87","Commentaar van art. 236bis, WIB 92 (bijwerking)","236bis","364",{"_7":121,"_9":121,"_10":122,"_12":123,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":124},"312c2a09-e788-4353-bbeb-2909df373088","Commentaar van art. 237, WIB 92","237","365",{"_7":126,"_9":126,"_10":127,"_12":128,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":129},"faa10dab-deed-47fc-8d61-32b2a0ab7d49","Commentaar van art. 238, WIB 92","238","366",{"_7":131,"_9":131,"_10":132,"_12":133,"_14":-5,"_40":41,"_44":37,"_45":37,"_46":134},"e9e79ed0-83b9-49dd-8395-d00645192c09","Commentaar van art. 239, WIB 92","239","367",[],"actionData","errors"]