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Cadastral income heavily indexed

Question

Last year my cadastral income was heavily indexed by a factor of 1.8630 from 1276 euros to 2377 euros. Unfortunately, I didn't get around to react and paid the almost two-fold incresed tax (1253,62 euros!). This year, I got the same figures. Now, the appartment is in Scaerbeek on the borders with Evere and Wolluve. The real renting income couldn't be more than 1200 euros. Is it too late to protest it? What would you advise me to do? Thank you, John

CM

Get in touch with a notary. They will offer free advice about what you can do to appeal and they can act for you if they think there is a possibility to appeal (in which case it's obviously not going to be free...).

Aug 17, 2021 11:29
idjohnny

Thank you, CM!

Aug 17, 2021 12:05
becasse

The revenue cadastral is ALWAYS indexed to bring the historic RC figure up to a level which is intended to reflect today's values. For EVERY property in the Bruxelles-Capitale-Région in 2021, the base (ie historic) RC has been indexed by 1,863 to arrive at the figure on which the various précomptes immobilières are calculated. The index was a little lower in 2020 and will be a little higher in 2022, etc, etc.

By all means go to a notaire who will explain it to you, he/she will also think to themselves "just how stupid can these anglophones get"?

Aug 17, 2021 13:06
becasse

You will find an explanation of how the Précompte Immobilière is calculated from the Revenue Cadastral indexé here https://fiscalite.brussels/fr/le-precompte-immobilier

Aug 17, 2021 13:33
becasse

The index, 1,863 this year, applies to the whole of Belgium, not just individual regions such as Bruxelles. It was, for example, 1,823 in 2019.

Aug 17, 2021 15:31
J

The RC - "Revenu Cadastral" is a notional annual rental income from 1975.
So your base RC of €1276 is multiplied by an "index" to get the "Precompte Immobilier" - the actual property tax you have to pay.

I am under the distinct impression here that the problem is that you've failed to understand how the tax actually works.

Aug 17, 2021 23:10
idjohnny

Thank you BECASSE and J for your clarifications. I asked the question as I was under the (wrong) impression that back in 2019 I had paid a tax of around 600 euros. Your comments promted me to check the amount of tax I paid in mid-January 2019, when I purchased the apartment. It turned out that I had paid 1223 euros, which is in line with the amounts in 2020 and 2021! My only consolation is that I am not a native anglophone and I was saved from the embarrasment of going to the notary with a stupid question.

Aug 18, 2021 11:50