{"id":2975,"date":"2019-09-19T09:04:07","date_gmt":"2019-09-19T09:04:07","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=2975"},"modified":"2019-09-19T09:04:07","modified_gmt":"2019-09-19T09:04:07","slug":"partiele-afsplitsing-van-onroerend-goed-met-schulden-en-vrijgestelde-reserve-gespreide-taxatie","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2975","title":{"rendered":"Parti\u00eble afsplitsing van onroerend goed met schulden en vrijgestelde reserve gespreide taxatie"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Klassieke rulingtoetsingen:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>controle van de winstgevendheid van de vennootschappen na splitsing<\/li><li>verdeling van de reserves ex artikel 47 WIB 1992 en slechts detaxatie bij vennootschap zonder wederbeleggingsactief (WBA) <em>a rato<\/em> van het afschrijvingsritme van het WBA en bij de vennootschap met het WBA navenante extracomptabele taxatie<\/li><li>Afsplitsing onroerende goederen die geen bedrijfstak vormen met schulden: gemengde inbreng en verkooprechten op het bedrag van de schulden (<a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/registration-taxes-mortgage-dues-and-court-fees\/rulings\/2269255a-f09b-4871-9fb6-c1dac539201c\">Voorafgaande beslissing nr. 2019.0389 d.d. 11.06.2019<\/a>)<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Klassieke rulingtoetsingen: controle van de winstgevendheid van de vennootschappen na splitsing verdeling van de reserves ex artikel 47 WIB 1992 en slechts detaxatie bij vennootschap zonder wederbeleggingsactief (WBA) a rato van het afschrijvingsritme van het WBA en bij de vennootschap met het WBA navenante extracomptabele taxatie Afsplitsing onroerende goederen die [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,37,81],"tags":[91,97,120,248,253,417],"class_list":["post-2975","post","type-post","status-publish","format-standard","hentry","category-afsplitsing-onroerend-goed","category-verdeling-eigen-vermogen","category-vrijstelling-registratierechten","tag-91","tag-97","tag-afsplitsing-onroerend-goed","tag-gemengde-inbreng","tag-gespreide-belasting","tag-splitsing"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2975","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2975"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2975\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}