{"id":56739,"date":"2017-04-19T11:15:15","date_gmt":"2017-04-19T09:15:15","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-declarer-les-prestations-caf-alimentaire.html"},"modified":"2024-02-19T16:51:50","modified_gmt":"2024-02-19T15:51:50","slug":"impots-declarer-les-prestations-caf-alimentaire","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-declarer-les-prestations-caf-alimentaire.html","title":{"rendered":"D\u00e9claration de revenus 2024 : prestation compensatoire re\u00e7ue apr\u00e8s un divorce, quelle case faut-il d\u00e9clarer et comment ?"},"content":{"rendered":"<p><span id=\"1\" class=\"HALYaf KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf \" title=\"doit-on d\u00e9clarer une prestation compensatoire \u00e0 la caf\">Cet article ne concerne pas le fait de devoir d\u00e9clarer une prestation compensatoire \u00e0 la CAF, il aborde uniquement le sujet de la d\u00e9claration aux imp\u00f4ts d&rsquo;une prestation compensatoire re\u00e7ue.<br \/>\n<\/span><\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prestation_compensatoire_recue_dans_la_declaration_de_revenus\"><\/span>Prestation compensatoire re\u00e7ue dans la d\u00e9claration de revenus<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Comment d\u00e9clarer une <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prestation-compensatoire-montant-versement-et-fiscalite\" target=\"_blank\" rel=\"noopener noreferrer\">prestation compensatoire<\/a><\/strong> re\u00e7ue par l&rsquo;un des ex-conjoints ? Quand on est cr\u00e9ancier d&rsquo;une prestation compensatoire (celle ou celui qui la re\u00e7oit), le r\u00e9gime d&rsquo;imposition (et donc les cases \u00e0 remplir) d\u00e9pend de son mode de versement :<\/p>\n<ul>\n<li>prestation compensatoire en capital<\/li>\n<li>prestation compensatoire vers\u00e9e sous forme de rente<\/li>\n<li>prestation compensatoire vers\u00e9e en une seule fois ou en plusieurs fois sur une p\u00e9riode inf\u00e9rieure ou \u00e9gale \u00e0 12 mois<\/li>\n<li>prestation compensatoire vers\u00e9e en plusieurs fois sur une p\u00e9riode \u00e0 12 mois<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Delai_de_versement_de_la_prestation_compensatoire_et_impot_sur_le_revenu\"><\/span>D\u00e9lai de versement de la prestation compensatoire et imp\u00f4t sur le revenu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le d\u00e9lai de versement d&rsquo;une <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prestation-compensatoire-montant-versement-et-fiscalite\" target=\"_blank\" rel=\"noopener noreferrer\">prestation compensatoire<\/a><\/strong> re\u00e7ue en cas de divorce a une influence sur la fiscalit\u00e9 applicable.<\/p>\n<p>Le d\u00e9lai de versement court \u00e0 compter \u00ab <em>de la date \u00e0 laquelle le jugement est pass\u00e9 en force de chose jug\u00e9e<\/em> \u00bb. On parle de jugement purg\u00e9 de tout recours possible :<\/p>\n<ul>\n<li>soit parce que les recours ont \u00e9t\u00e9 \u00e9puis\u00e9s<\/li>\n<li>soit parce que les d\u00e9lais sont expir\u00e9s<\/li>\n<\/ul>\n<p>En effet, selon ces crit\u00e8res, le contribuable b\u00e9n\u00e9ficiaire est tenu ou non d&rsquo;int\u00e9grer les sommes per\u00e7ues dans son revenu imposable, et donc de les indiquer dans sa d\u00e9claration de revenus.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Declaration_de_la_prestation_compensatoire_recue_en_capital\"><\/span>D\u00e9claration de la prestation compensatoire re\u00e7ue en capital<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quelle case remplir dans le cadre d&rsquo;un <strong>versement en capital de la prestation compensatoire ?<\/strong> Ce cas correspond au versement en une fois de la prestation compensatoire<strong>.<\/strong><\/p>\n<ul>\n<li><strong>Dans un d\u00e9lai \u00e9gal ou inf\u00e9rieur \u00e0 12 mois ou en une seule fois<\/strong> : les sommes ne sont pas imposables et n&rsquo;ont donc pas \u00e0 \u00eatre report\u00e9es sur la d\u00e9claration de revenus.<\/li>\n<li><strong style=\"background-color: transparent\">Dans un d\u00e9lai sup\u00e9rieur \u00e0 12 mois :<\/strong><span style=\"background-color: transparent\"> sur le m\u00eame fonctionnement qu&rsquo;une pension alimentaire, les sommes per\u00e7ues de fa\u00e7on fractionn\u00e9e (paiement en plusieurs fois) sont imposables et donc \u00e0 indiquer sur la d\u00e9claration de revenus.<\/span><\/li>\n<\/ul>\n<p>Pour ce faire, le contribuable doit remplir \u00e0<strong> la ligne \u00ab Pensions alimentaires per\u00e7ues \u00bb<\/strong> l&rsquo;une des cases suivantes :<\/p>\n<ul>\n<li>case <strong>1AO d\u00e9clarant 1 sur <\/strong>le <strong>formulaire 2042 K<\/strong> (d\u00e9claration papier) ou la <strong>d\u00e9claration en ligne<\/strong><\/li>\n<li>case <strong>1BO d\u00e9clarant 2 <\/strong>sur le formulaire 2042 K ou la d\u00e9claration en ligne<\/li>\n<li><strong>cases 1CO ou 1DO <\/strong>sur le formulaire 2042 K <strong>si le b\u00e9n\u00e9ficiaire est une personne \u00e0 charge<\/strong><\/li>\n<li>cases 1CO \u00e0 1FO de la d\u00e9claration en ligne si le b\u00e9n\u00e9ficiaire est une personnes \u00e0 charge<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Prestation_compensatoire_recue_en_une_fois_au-dela_de_12_mois\"><\/span>Prestation compensatoire re\u00e7ue en une fois au-del\u00e0 de 12 mois<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Lorsque la prestation compensatoire est acquitt\u00e9e en un seul versement au-del\u00e0 de la p\u00e9riode de 12 mois suivant la date de la d\u00e9cision de justice, elle peut \u00eatre consid\u00e9r\u00e9e comme un revenu exceptionnel et \u00eatre impos\u00e9e selon le <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/l-etalement-et-le-systeme-de-quotient-avantages-meconnus-des-impots.html\">syst\u00e8me du quotient<\/a> (dispositif de lissage de l&rsquo;imposition dans le temps, NDLR) si la condition relative \u00e0 son montant est remplie.<\/p>\n<p>Dans ce cas pr\u00e9cis seulement, il faut :<\/p>\n<ul>\n<li>indiquer le montant de la prestation en <strong>case \u00d8XX du formulaire 2042 K sur la ligne \u00ab Revenus exceptionnels ou diff\u00e9r\u00e9s \u00bb<\/strong><\/li>\n<li>ne pas d\u00e9clarer le montant en question ailleurs dans une autre rubriques de la d\u00e9claration de revenus<\/li>\n<\/ul>\n<p>Il faut en outre indiquer :<\/p>\n<ul>\n<li>la nature du revenu : prestation compensatoire en capital vers\u00e9e lus de 12 mois apr\u00e8s la d\u00e9cision du juge<\/li>\n<li>et sa qualit\u00e9 (revenu exceptionnel ou revenu diff\u00e9r\u00e9)<\/li>\n<\/ul>\n<p>Lorsque le d\u00e9biteur (l&rsquo;ex-conjoint qui paie) proc\u00e8de \u00e0 versement tardif de la prestation compensatoire, de tout ou partie du montant d\u00fb, sur une p\u00e9riode sup\u00e9rieure \u00e0 12 mois alors que le jugement ou la convention homologu\u00e9e pr\u00e9voyait le versement dans le d\u00e9lai de 12 mois, une modalit\u00e9 particuli\u00e8re s&rsquo;applique. En effet, lorsqu&rsquo;une telle ind\u00e9licatesse est constat\u00e9e, le b\u00e9n\u00e9ficiaire n&rsquo;est pas tenu de d\u00e9clarer la somme re\u00e7ue, puisque celle-ci n&rsquo;est pas imposable.<\/p>\n<p>Dans ce cas et par souci de transparence, il est pr\u00e9f\u00e9rable d&rsquo;informer l&rsquo;administration qu&rsquo;une telle somme a \u00e9t\u00e9 per\u00e7ue, mais qu&rsquo;elle n&rsquo;a pas \u00e9t\u00e9 d\u00e9clar\u00e9e et pour quelle raison (versement en retard par le d\u00e9biteur, au-del\u00e0 des 12 mois pr\u00e9vus). Cette mention s&rsquo;effectue :<\/p>\n<ul>\n<li>sur une feuille d\u2019imp\u00f4t (formulaire 2042 ou d\u00e9claration pr\u00e9remplie 2042 K) : bas de la page 2, dans le champ INFORMATIONS, apr\u00e8s la rubrique D \u2013 rattachement en 2023 d\u2019enfants majeurs ou mari\u00e9s<\/li>\n<li>dans le cadre de la d\u00e9claration en ligne : fin de l\u2019\u00e9tape 3 de la d\u00e9claration de revenus (Revenus et charges), dans le champ INFORMATIONS<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quelle_case_remplir_pour_une_prestation_compensatoire_percue_en_rente\"><\/span>Quelle case remplir pour une prestation compensatoire per\u00e7ue en rente<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Dans le cadre d&rsquo;un versement sous forme de rente, la prestation compensatoire re\u00e7ue est imposable pour le ou la b\u00e9n\u00e9ficiaire.<\/p>\n<p>Le contribuable qui re\u00e7oit une somme d&rsquo;argent \u00e0 ce titre de la part de son ex-conjoint doit donc l&rsquo;indiquer sur sa d\u00e9claration de revenus :<\/p>\n<ul>\n<li><strong>cases 1AO \u00e0 1DO du formulaire 2042 K sur la ligne \u00ab Pensions alimentaires per\u00e7ues \u00bb<\/strong><\/li>\n<li><strong>ou cases 1AO \u00e0 1FO pour la d\u00e9claration en ligne<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Comment d\u00e9clarer les prestations compensatoires per\u00e7ues au cours de l&rsquo;ann\u00e9e 2023 ? Sont-elles soumises \u00e0 l&rsquo;imp\u00f4t sur le revenu ? Quelle case remplir pour la personne b\u00e9n\u00e9ficiaire ? Voici les montants \u00e0 indiquer sur sa d\u00e9claration de revenus selon les modalit\u00e9s de versement, en une ou en plusieurs fois, en rente ou en capital.<br \/>\n&nbsp;<\/p>\n","protected":false},"author":13712,"featured_media":63384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-56739","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>D\u00e9claration imp\u00f4t 2024 prestation compensatoire re\u00e7ue<\/title>\n<meta name=\"description\" content=\"Comment d\u00e9clarer les prestations compensatoires per\u00e7ues en 2023 aux imp\u00f4ts ? La somme re\u00e7ue est-elle imposable ? 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