{"id":4271,"date":"2026-04-07T14:33:03","date_gmt":"2026-04-07T14:33:03","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/?p=14246"},"modified":"2026-07-26T19:30:22","modified_gmt":"2026-07-26T17:30:22","slug":"notification-belspo-votre-dossier-est-il-a-lepreuve-dun-controle-fiscal","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/notification-belspo-votre-dossier-est-il-a-lepreuve-dun-controle-fiscal\/","title":{"rendered":"Notification BELSPO : Votre dossier est-il \u00e0 l&#8217;\u00e9preuve d&#8217;un contr\u00f4le fiscal ?\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>La dispense partielle du pr\u00e9compte professionnel<\/strong> (DPP) est un incitant fiscal instaur\u00e9 par le gouvernement belge (article 275\u00b3 du CIR) pour stimuler les activit\u00e9s de recherche et d\u00e9veloppement (R&amp;D). Elle permet aux employeurs de retenir une partie du pr\u00e9compte professionnel sur les r\u00e9mun\u00e9rations des chercheurs\/d\u00e9veloppeurs \u00e9ligibles.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de cet avantage, certaines conditions de fond et de proc\u00e9dure doivent \u00eatre respect\u00e9es \u2014 notamment la notification des projets ou programmes de R&amp;D aupr\u00e8s de <strong>BELSPO<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La notification d&#8217;un&nbsp;projet&nbsp;ou&nbsp;programme&nbsp;de&nbsp;R&amp;D doit&nbsp;satisfaire&nbsp;aux&nbsp;crit\u00e8res&nbsp;suivants&nbsp;:&nbsp;<\/h3>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eL&#8217;identification\u00a0du\u00a0d\u00e9biteur\u00a0du\u00a0pr\u00e9compte\u00a0professionnel\u00a0;\u00a0u003c\/liu003eu003cliu003eUne\u00a0description du\u00a0projet\u00a0ou\u00a0programme\u00a0d\u00e9montrant\u00a0qu&#8217;il\u00a0vise la recherche\u00a0fondamentale, la recherche\u00a0industrielle\u00a0ou\u00a0le\u00a0d\u00e9veloppement\u00a0exp\u00e9rimental\u00a0;u003c\/liu003eu003cliu003ela date de d\u00e9but\u00a0attendue\u00a0et la date\u00a0envisag\u00e9e\u00a0de fin du\u00a0projet\u00a0ou\u00a0programme.\u00a0u003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u26a0\u00a0 L&#8217;absence de preuve d&#8217;une notification correcte et en temps utile peut entra\u00eener le rejet total de l&#8217;exon\u00e9ration demand\u00e9e, avec remboursement des montants non vers\u00e9s au fisc, application d\u2019int\u00e9r\u00eats de retard et de majorations d&#8217;imp\u00f4ts\u00a0 \u00e9ventuelles de 10 % ou plus.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le pire des cas, l&#8217;administration fiscale peut invoquer l&#8217;article 358 du CIR, lui permettant de contr\u00f4ler et de rectifier une exon\u00e9ration de pr\u00e9compte jusqu&#8217;\u00e0 cinq ans en arri\u00e8re lorsqu&#8217;il existe des indices de d\u00e9clarations insuffisantes ou incorrectes. Le risque pour les entreprises appliquant la DPP sans documentation solide est donc loin d&#8217;\u00eatre n\u00e9gligeable.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet&nbsp;article&nbsp;vous&nbsp;pr\u00e9sente&nbsp;les&nbsp;principaux&nbsp;points&nbsp;d&#8217;attention&nbsp;\u00e0&nbsp;prendre&nbsp;en&nbsp;compte pour&nbsp;constituer&nbsp;un dossier de notification BELSPO correct et \u00e0&nbsp;l&#8217;\u00e9preuve&nbsp;d&#8217;un audit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Points&nbsp;d&#8217;attention&nbsp;lors&nbsp;de la notification&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1.&nbsp;Titre&nbsp;du&nbsp;projet&nbsp;ou&nbsp;programme&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le titre doit \u00eatre clair et suffisamment pr\u00e9cis pour refl\u00e9ter la nature innovante des activit\u00e9s r\u00e9alis\u00e9es. Des titres g\u00e9n\u00e9riques tels que \u00ab D\u00e9veloppement logiciel \u00bb ou \u00ab Optimisation interne \u00bb sont susceptibles de susciter des questions lors d&#8217;un contr\u00f4le. Leyton recommande que le titre mentionne d\u00e9j\u00e0 le domaine technologique concern\u00e9, l&#8217;objectif de R&amp;D poursuivi ainsi que l&#8217;\u00e9l\u00e9ment diff\u00e9renciant ou innovant du projet.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Dates de d\u00e9but et de fin&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis <strong>la Circulaire 2023\/C\/49<\/strong>, les dates constituent un point d&#8217;attention majeur. Il est indispensable de d\u00e9montrer que les projets ou programmes sont notifi\u00e9s avant le d\u00e9marrage effectif des activit\u00e9s R&amp;D. La date de d\u00e9but doit correspondre au lancement r\u00e9el des travaux de recherche ou de d\u00e9veloppement \u2014 et non \u00e0 une date purement administrative.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La date de fin doit \u00eatre r\u00e9aliste au regard des informations disponibles au moment de la notification : pour un programme, elle correspond \u00e0 la date de fin attendue la plus tardive des projets inclus ; pour un projet individuel, elle refl\u00e8te la date de cl\u00f4ture raisonnablement pr\u00e9visible au moment de la notification. Des mises \u00e0 jour sont possibles si le projet \u00e9volue, \u00e0 condition que les modifications soient tra\u00e7ables et coh\u00e9rentes avec la logique R&amp;D.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u26a0\u00a0 Depuis le 1er ao\u00fbt 2023, l&#8217;exon\u00e9ration ne s&#8217;applique que si le projet ou programme est notifi\u00e9 \u00e0 BELSPO avant son d\u00e9marrage. Les projets non notifi\u00e9s en temps utile et de mani\u00e8re correcte ne sont plus \u00e9ligibles.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Description de&nbsp;l&#8217;objectif&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La description du projet doit \u00eatre pr\u00e9cise et suffisamment d\u00e9taill\u00e9e. Il ne s&#8217;agit pas simplement de d\u00e9crire un objectif commercial, mais d&#8217;exposer le probl\u00e8me technique ou scientifique trait\u00e9, ce que l&#8217;entreprise cherche \u00e0 r\u00e9soudre, et pourquoi la solution n&#8217;est pas \u00e9vidente. Un objectif trop vague ou trop g\u00e9n\u00e9ral \u2014 tel qu&#8217;\u00ab am\u00e9liorer l&#8217;efficacit\u00e9 \u00bb \u2014 peut amener l&#8217;administration \u00e0 consid\u00e9rer la notification comme incompl\u00e8te ou insuffisamment ax\u00e9e sur la R&amp;D.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Lien avec les&nbsp;crit\u00e8res&nbsp;Frascati de&nbsp;l&#8217;OCDE&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour&nbsp;\u00e9tayer&nbsp;la qualification R&amp;D, la notification doit&nbsp;\u00e9tablir&nbsp;un lien&nbsp;clair&nbsp;avec les&nbsp;crit\u00e8res&nbsp;Frascati de&nbsp;l&#8217;OCDE. Le&nbsp;projet&nbsp;ou&nbsp;programme&nbsp;notifi\u00e9&nbsp;doit&nbsp;d\u00e9montrer&nbsp;les&nbsp;caract\u00e9ristiques&nbsp;suivantes&nbsp;:&nbsp;<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eu003cstrongu003eNouveaut\u00e9 u003c\/strongu003e: le projet vise des connaissances ou des solutions qui n&#8217;existent pas encore au sein de l&#8217;entreprise ou sur le march\u00e9.\u00a0u003cspan id=u0022docs-internal-guid-d742a45e-7fff-fdbf-d0dd-15b726ed53c0u0022u003eu003cdivu003eu003cspan style=u0022font-size: 11pt;font-family: Arial, sans-serif;background-color: transparent;vertical-align: baselineu0022u003eu003c\/spanu003eu003c\/divu003eu003c\/spanu003eu003c\/liu003eu003cliu003e\u00a0u003cstrongu003eCr\u00e9ativit\u00e9 u003c\/strongu003e: il implique une approche originale et non routini\u00e8re.\u00a0u003c\/liu003eu003cliu003eu003cstrongu003eIncertitude technique ou scientifiqueu003c\/strongu003e : le r\u00e9sultat, la m\u00e9thodologie ou la faisabilit\u00e9 ne sont pas connus \u00e0 l&#8217;avance.\u00a0u003cspan id=u0022docs-internal-guid-c5782aa2-7fff-ea98-3175-a6ddab50abd9u0022u003eu003cdivu003eu003cspan style=u0022font-size: 11pt;font-family: Arial, sans-serif;background-color: transparent;vertical-align: baselineu0022u003eu003c\/spanu003eu003c\/divu003eu003c\/spanu003eu003c\/liu003eu003cliu003eu003cstrongu003eCaract\u00e8re\u00a0syst\u00e9matique\u00a0:\u00a0u003c\/strongu003ele\u00a0projet\u00a0est\u00a0planifi\u00e9,\u00a0structur\u00e9,\u00a0document\u00e9\u00a0et\u00a0suivi.\u00a0u003c\/liu003eu003cliu003eu003cstrongu003eTransf\u00e9rabilit\u00e9 \/ reproductibilit\u00e9 u003c\/strongu003e: les r\u00e9sultats peuvent \u00eatre document\u00e9s, transf\u00e9r\u00e9s ou r\u00e9utilis\u00e9s.u003cspan id=u0022docs-internal-guid-ac1907be-7fff-346c-204e-2df371bb3f91u0022u003eu003cdivu003eu003cspan style=u0022font-size: 11pt;font-family: Arial, sans-serif;background-color: transparent;vertical-align: baselineu0022u003eu003c\/spanu003eu003c\/divu003eu003c\/spanu003eu003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<h3 class=\"wp-block-heading\">5.&nbsp;Sp\u00e9cificit\u00e9&nbsp;des notifications&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les inspecteurs accordent une attention particuli\u00e8re \u00e0 la sp\u00e9cificit\u00e9 des notifications. Les descriptions g\u00e9n\u00e9riques ou le contenu copi\u00e9-coll\u00e9 entre projets, programmes ou exercices fiscaux sont r\u00e9guli\u00e8rement contest\u00e9s. Chaque notification doit refl\u00e9ter les activit\u00e9s r\u00e9ellement r\u00e9alis\u00e9es par l&#8217;entreprise et son contexte sp\u00e9cifique \u2014 et d\u00e9finir des objectifs de projet distincts.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6.&nbsp;Preuve&nbsp;de notification&nbsp;pr\u00e9alable&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La charge de la preuve incombe \u00e0 l&#8217;entreprise qui applique l&#8217;exon\u00e9ration. Il est donc imp\u00e9ratif de conserver des \u00e9l\u00e9ments probants attestant de la date de cr\u00e9ation de la notification et de tout amendement ult\u00e9rieur \u2014 notamment via des captures d&#8217;\u00e9cran dat\u00e9es ou des historiques de versions. Lors d&#8217;un contr\u00f4le, l&#8217;administration v\u00e9rifie que la notification existait effectivement avant le d\u00e9marrage des activit\u00e9s R&amp;D concern\u00e9es.<\/p>\n\n\n<section id=\"contact-block\" class=\"ori-contact full-w  ori-p_s\"><div class=\"contact-bloc contact-container \">\n    <div class=\"contact-wrap ori-container\">\n        <div class=\"text-container\">\n                        <h2 class='contact-title'>\n                Contactez-nous d\u00e8s aujourd&#8217;hui !             <\/h2>\n                                <\/div>\n        <a href=\"https:\/\/leyton.com\/be\/contact\/\"\n            class=\"ori-btn btn_txt-icon ori-p_btn animated-icon\" >\n            Contactez-nous            <span class=\"animated-arrow\">\n                <span class=\"material-symbols-outlined\">arrow_outward<\/span>\n                <span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span>\n            <\/span>\n        <\/a>\n    <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>La dispense partielle du pr\u00e9compte professionnel (DPP) est un incitant fiscal instaur\u00e9 par le gouvernement belge (article 275\u00b3 du CIR) pour stimuler les activit\u00e9s de recherche et d\u00e9veloppement (R&amp;D). Elle permet aux employeurs de retenir une partie du pr\u00e9compte professionnel sur les r\u00e9mun\u00e9rations des chercheurs\/d\u00e9veloppeurs \u00e9ligibles.\u00a0 Pour b\u00e9n\u00e9ficier de cet avantage, certaines conditions de fond [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4382,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41922],"tags":[],"expertise":[],"class_list":["post-4271","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-dispense-partielle-du-precompte-professionnel-pour-la-rd-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Notification BELSPO : Votre dossier est-il \u00e0 l&#039;\u00e9preuve d&#039;un contr\u00f4le fiscal ?\u00a0 - Leyton Belgium<\/title>\n<meta name=\"description\" content=\"Assurez-vous que vos notifications de projets R&amp;D BELSPO sont \u00e0 l&#039;\u00e9preuve d&#039;un contr\u00f4le fiscal. 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