Number of claims against cadastral income following notification of cadastral income

The table represents the number of property withholding tax claims received and processed (closed). Claims against the property withholding tax can be claims of different types, filed by a taxpayer after receiving his warning extract for the collection of the property withholding tax. This role extract warning is issued by a regional administration (VLABEL, SPW Taxation or Brussels Taxation) or federal (the General Administration of Taxation). The date of receipt is therefore the date on which the tax authorities transmitted the claim sent by the contributor to the General Administration of Heritage Documentation. The closing date is also the date on which the General Administration of Patrimonial Documentation refers its response to the competent tax administration. The claim may be the consequence of a transfer error (legal if it relates to the holders of rights in the immovable property concerned or physical if it relates to the cadastral characteristics of the property), relate to the amount of the final cadastral income, a request for exemption due to unproductiveness or a request for an unofficial breakdown of the cadastral income. Data from previous years are recalculated annually on the basis of the latest available data.本统计表统计了已接收及已办结（已结案）的不动产预扣税（property withholding tax）申报案件的数量。针对不动产预扣税的申报涵盖多种类型，由纳税人在收到不动产预扣税征收催告通知书后提交。该催告通知书由区域行政机构（VLABEL、SPW税务总局或布鲁塞尔税务总局）或联邦行政机构（税务总局）出具。因此，接收日期指税务机关将纳税人提交的申报转递至遗产文件总局（General Administration of Heritage Documentation）的日期。办结日期则指不动产档案总局（General Administration of Patrimonial Documentation）将处理结果回复至主管税务机关的日期。此类申报可能源于过户错误（若涉及相关不动产权利持有人则为法律类错误，若涉及不动产地籍特征则为实物类错误），也可能与最终地籍收入（cadastral income）金额、因不动产无收益而提出的免税申请，或地籍收入非正式拆分申请相关。历年数据均会根据最新可获取的资料每年重新核算。