{"id":50156,"date":"2010-02-26T10:36:49","date_gmt":"2010-02-26T09:36:49","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/divorce-separation-deces-comment-declarer.html"},"modified":"2025-07-10T17:16:06","modified_gmt":"2025-07-10T15:16:06","slug":"divorce-separation-deces-comment-declarer","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/divorce-separation-deces-comment-declarer.html","title":{"rendered":"Divorce, s\u00e9paration, d\u00e9c\u00e8s, comment d\u00e9clarer ?"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Divorce ou s\u00e9paration.<\/strong> Le principe est identique au mariage. Depuis 2011, chacun fait une d\u00e9claration s\u00e9par\u00e9e pour l&rsquo;ann\u00e9e de la rupture.<\/p>\n<p><strong>D\u00e9c\u00e8s.<\/strong>\u00a0Le conjoint survivant doit \u00e9tablir une d\u00e9claration commune, qui\u00a0court du 1er janvier \u00e0 la date du d\u00e9c\u00e8s. Ensuite, il d\u00e9clare ses revenus s\u00e9par\u00e9ment.<\/p>\n<p>La d\u00e9claration commune doit \u00eatre d\u00e9pos\u00e9e dans les 6 mois suivants le d\u00e9c\u00e8s.<\/p>\n<p>L&rsquo;ann\u00e9e du d\u00e9c\u00e8s, le conjoint survivant b\u00e9n\u00e9ficie, pour sa d\u00e9claration s\u00e9par\u00e9e, du m\u00eame nombre de parts que pour l&rsquo;imposition commune.<\/p>\n<p><strong>Naissance.<\/strong> Le couple attend un heureux \u00e9v\u00e9nement. Chaque enfant donne droit \u00e0 une demi-part suppl\u00e9mentaire sur la d\u00e9claration de revenu. Cette demi-part suppl\u00e9mentaire est comptabilis\u00e9e \u00e0 partir de l&rsquo;ann\u00e9e de naissance, quelque soit la date.<\/p>\n<p>Exemple : Marie et Julien ont un enfant le 15 d\u00e9cembre 2010. Ils peuvent d\u00e9clarer une demi-part suppl\u00e9mentaire pour toute l&rsquo;ann\u00e9e 2010.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Des \u00e9v\u00e9nements peuvent entra\u00eener des changements dans votre vie de couple. Quels sont les incidences d&rsquo;un d\u00e9c\u00e8s, d&rsquo;un divorce, ou d&rsquo;une naissance sur la d\u00e9claration d&rsquo;imp\u00f4t ?<\/p>\n","protected":false},"author":13718,"featured_media":72110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-50156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Divorce, s\u00e9paration, d\u00e9c\u00e8s, comment d\u00e9clarer ?<\/title>\n<meta name=\"description\" content=\"Divorce, s\u00e9paration, d\u00e9c\u00e8s, comment d\u00e9clarer ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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