[{"_1":2,"_1829":-5,"_1830":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_68":69,"_94":95,"_102":103},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_44":45,"_55":56,"_57":-7,"_31":32,"_58":59,"_60":61,"_62":63,"_64":65,"_66":67},"id","8809d4b1-74fd-4f4c-8724-99c41899c50f_2","docId","8809d4b1-74fd-4f4c-8724-99c41899c50f","title","Artikel 81, KB/WIB 92","articleNumber","81","slug","artikel-81","scope","1993-10-01","contents","Art. 81 is opgeheven vanaf 01.10.1993 (art. 6 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)\n\n(...)","htmlContents","

\nArt. 81 is opgeheven vanaf 01.10.1993 (art. 6 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)

(...)

","keywords",[25,26,27],"inkomstenbelasting","belastingkrediet","vennootschap","references",[30],{"_7":10,"_11":12,"_15":16,"_31":32},"collection",{"_33":34,"_35":36,"_15":41},"code","KB/WIB92","name",{"_37":38,"_39":40},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_39":42,"_37":43},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[46,47,51],{"_7":10,"_11":12,"_15":16,"_31":32},{"_7":48,"_11":49,"_15":50,"_31":32},"e58f52f7-11ba-41da-b960-6bfb82c351ba","Artikel 81bis, KB/WIB 92","artikel-81bis",{"_7":52,"_11":53,"_15":54,"_31":32},"967340c8-35f1-444d-8d51-28ecddb8dea1","Artikel 82, KB/WIB 92","artikel-82","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/8809d4b1-74fd-4f4c-8724-99c41899c50f","version",2,"versionCount",3,"rank",208,"allVersions",[70,81,85],{"_7":71,"_9":10,"_11":12,"_13":14,"_15":16,"_17":72,"_19":73,"_21":74,"_23":75,"_76":77,"_78":79,"_31":32,"_58":59,"_60":61,"_62":65,"_64":65,"_66":67,"_80":-7},"8809d4b1-74fd-4f4c-8724-99c41899c50f_3","AJ 2007","Art. 81 is van toepassing vanaf het aanslagjaar 2007 (art. 15, KB 11.12.2006 – B.S. 18.12.2006; Numac: 2006003580)\n\nOm het in de artikelen 289quater tot 289sexies van het Wetboek van de inkomstenbelastingen 1992 vermelde belastingkrediet voor onderzoek en ontwikkeling te kunnen verkrijgen moeten de belastingplichtigen:\n\n1° bij hun aangifte in de inkomstenbelastingen van het belastbare tijdperk waarin de vaste activa zijn aangeschaft of tot stand gebracht, een ingevuld, gedateerd en ondertekend formulier voegen, waarvan het model door de Minister van Financiën of zijn gedelegeerde wordt vastgelegd;\n\n2° per categorie van de in de artikelen 69, § 1, eerste lid, 2°, a en b, en 70, tweede lid, van hetzelfde Wetboek vermelde vaste activa, een opgave ter beschikking van de Administratie houden, die dezelfde inlichtingen vermeldt als deze vastgelegd in artikel 47, 2°.","

\nArt. 81 is van toepassing vanaf het aanslagjaar 2007 (art. 15, KB 11.12.2006 – B.S. 18.12.2006; Numac: 2006003580)

Om het in de artikelen 289quater tot 289sexies van het Wetboek van de inkomstenbelastingen 1992 vermelde belastingkrediet voor onderzoek en ontwikkeling te kunnen verkrijgen moeten de belastingplichtigen:

1° bij hun aangifte in de inkomstenbelastingen van het belastbare tijdperk waarin de vaste activa zijn aangeschaft of tot stand gebracht, een ingevuld, gedateerd en ondertekend formulier voegen, waarvan het model door de Minister van Financiën of zijn gedelegeerde wordt vastgelegd;

2° per categorie van de in de artikelen 69, § 1, eerste lid, 2°, a en b, en 70, tweede lid, van hetzelfde Wetboek vermelde vaste activa, een opgave ter beschikking van de Administratie houden, die dezelfde inlichtingen vermeldt als deze vastgelegd in artikel 47, 2°.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":82,"_76":83,"_78":84,"_31":32,"_58":59,"_60":61,"_62":63,"_64":65,"_66":67,"_80":-7},[25,26,27],[],[],{"_7":86,"_9":10,"_11":12,"_13":14,"_15":16,"_17":87,"_19":88,"_21":89,"_23":90,"_76":91,"_78":92,"_31":32,"_58":59,"_60":61,"_62":93,"_64":65,"_66":67,"_80":-7},"8809d4b1-74fd-4f4c-8724-99c41899c50f_1","AJ 1992","Art. 81 is van toepassing vanaf het aanslagjaar 1992 (art. 75, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nDe in artikel 80 vermelde vermindering is niet van toepassing op de in artikel 211, § 1, 1, van het Wetboek van de inkomstenbelastingen 1992 vermelde meerwaarden, noch op de in artikel 48 van hetzelfde Wetboek vermelde waardeverminderingen en voorzieningen, die als dusdanig in de boekhouding van de overnemende of verkrijgende vennootschappen worden teruggevonden.","

\nArt. 81 is van toepassing vanaf het aanslagjaar 1992 (art. 75, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De in artikel 80 vermelde vermindering is niet van toepassing op de in artikel 211, § 1, 1, van het Wetboek van de inkomstenbelastingen 1992 vermelde meerwaarden, noch op de in artikel 48 van hetzelfde Wetboek vermelde waardeverminderingen en voorzieningen, die als dusdanig in de boekhouding van de overnemende of verkrijgende vennootschappen worden teruggevonden.

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