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Art. 256 is van toepassing met ingang van het aanslagjaar 1992 (art. 160, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Voor de vestiging van de onroerende voorheffing wordt geen rekening gehouden met verminderingen en woningaftrek ingevolge de artikelen 15 en 16.

Geen teruggave of vermindering van onroerende voorheffing wordt verleend wegens woningaftrek ingevolge artikel 16.

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Art. 256 is van toepassing met ingang van het aanslagjaar 2006 (art. 406, W 27.12.2004 - B.S. 31.12.2004; Numac: 2004021170 - err. B.S. 18.01.2005)

[de oude tekst van artikel 256, zoals die bestond alvorens te zijn gewijzigd door de programmawet van 27.12.2004, blijft van toepassing op het kadastraal inkomen voor zover voldaan wordt aan de overgangsbepalingen van art. 526, WIB 92]

Voor de vestiging van de onroerende voorheffing wordt geen rekening gehouden met verminderingen ingevolge artikel 15.

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