"اقتناء العقارات في تونس... خبير جبائي يوضح التزامات التونسيين بالخارج والواجبات الجبائية المترتبة"

"اقتناء العقارات في تونس... خبير جبائي يوضح التزامات التونسيين بالخارج والواجبات الجبائية المترتبة"

نشر في باب نات يوم 12 - 05 - 2025

قدّم الخبير الجبائي وعضو المجلس الوطني للجباية، محمد صالح العياري، خلال استضافته في برنامج "Expresso" على إذاعة إكسبريس، جملة من التوضيحات والمقترحات المتعلقة بالجباية ومشروع قانون المالية لسنة 2026، مركّزًا على التونسيين المقيمين بالخارج، وتعقيدات الإقامة الجبائية، بالإضافة إلى حزمة من الإصلاحات المقترحة لتحسين مناخ الاستثمار وتبسيط الإجراءات.
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مفهوم الإقامة الجبائية: توضيح إجرائي وقضائي
أوضح العياري أن الفصل الثاني من مجلة الضريبة على الدخل والضريبة على الشركات يحدّد المقيم بأنه كل شخص له مسكن رئيسي بالبلاد التونسية، مشيرًا إلى أن وجود العائلة (زوجة، أبناء) في تونس يعدّ كافيًا لاعتبار الشخص مقيماً جبائيًا، حتى وإن كان يشتغل ويقيم فعليًا بالخارج.
كما استعرض المعايير الثلاثة المعتمدة لتحديد الإقامة حسب القانون التونسي:
1. المسكن الرئيسي في تونس.
2. مدة الإقامة التي تتجاوز 183 يوماً في السنة.
3. غياب دفع الضرائب بصفة كاملة في بلد الإقامة في حالة الموظفين العموميين بالخارج.
وأشار إلى أن محكمة التعقيب الإدارية أكّدت أن هذه المعايير تُطبّق بشكل تعاقبي وليس تجميعي، أي أن تحقق أحدها كافٍ لاعتبار الشخص مقيماً.
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اقتناء العقارات من قبل التونسيين بالخارج: واجب إثبات مصدر الأموال
العياري حذّر من أن اقتناء عقار في تونس من طرف مقيم بالخارج يُعدّ مؤشراً على نمو الثروة، وبالتالي يخضع صاحبه للتثبت من قبل مصالح الجباية. وأكد على أهمية:
* توثيق التحويلات البنكية من الخارج.
* أو التصريح بالأموال عند دخولها عبر المعابر الحدودية.
وشدد على ضرورة الاستظهار بالوثائق عند الاقتضاء لتجنّب قرارات التوظيف الإجباري التي قد تصل إلى غرامات تتراوح بين 1% و5% حسب القيمة، مع مهلة اعتراض لا تتجاوز 60 يوماً.
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مقترحات لقانون المالية 2026: نحو دعم الاستثمار والبناء الإيكولوجي
طرح محمد صالح العياري عدداً من المقترحات العملية التي من شأنها تحسين مناخ الاستثمار، أهمها:
1. إعادة تفعيل طرح الأرباح المعاد استثمارها داخل المؤسسات من الضريبة على الشركات لتشجيع توسعة الأنشطة.
2. تسريع إجراءات استرجاع فائض الأداء على القيمة المضافة والضريبة على الشركات، دون ربطها بمراجعة جبائية فورية.
3. رفع سقف العقارات المنتفعة بتخفيض الأداء على القيمة المضافة من 400 إلى 500 ألف دينار، تماشياً مع الارتفاع العام في أسعار السوق العقارية.
4. تحفيز البناء الإيكولوجي من خلال:
* تمتيع المستثمرين بطرح 100% من الأرباح المعاد استثمارها في رأس المال دون تطبيق الضريبة الدنيا.
* رفع سقف معلوم التسجيل إلى 700 ألف دينار للمساكن الإيكولوجية.
* تمكين الذوات المعنوية (شركات، جمعيات، مؤسسات) من التسجيل بالمعلوم القار.
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خلاصة:
أكد العياري أن النظام الجبائي يجب أن يتسم بالعدالة والنجاعة، داعياً إلى تجاوز البيروقراطية وإعادة الثقة بين المواطن والإدارة. كما دعا الجالية التونسية بالخارج إلى تأمين معاملاتها المالية بالعقود والتحويلات الرسمية لضمان حقوقها، مشدداً على أن الإصلاح الجبائي هو مفتاح التنمية الاقتصادية في تونس.
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