{"id":1762,"date":"2008-11-11T15:53:24","date_gmt":"2008-11-11T14:53:24","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/le-don-manuel"},"modified":"2025-09-05T17:00:58","modified_gmt":"2025-09-05T15:00:58","slug":"le-don-manuel","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/le-don-manuel","title":{"rendered":"Le don manuel"},"content":{"rendered":"<p style=\"text-align: justify\">Le don manuel permet ainsi de donner de la main \u00e0 la main un objet ou une somme d&rsquo;argent \u00e0 la personne de son choix.<\/p>\n<p style=\"text-align: justify\">Il se diff\u00e9rencie de la donation qui suppose la signature d&rsquo;un acte devant notaire. Le don manuel, gratuit et simple, peut cependant r\u00e9server bien des surprises. Toute op\u00e9ration de cet ordre doit \u00eatre examin\u00e9e sous deux aspects : juridique (ou civil) et fiscal.<\/p>\n<p style=\"text-align: justify\">Les notaires sont souvent confront\u00e9s \u00e0 une situation tr\u00e8s d\u00e9licate au moment de l\u2019ouverture d\u2019une succession : la d\u00e9couverte par les h\u00e9ritiers\u00a0 d&rsquo;un ou plusieurs dons manuels, ce qui provoque chez ceux qui n&rsquo;ont pas \u00e9t\u00e9 gratifi\u00e9s par le d\u00e9funt,\u00a0 des frustrations qui vont bien au-del\u00e0 des consid\u00e9rations financi\u00e8res. Par ailleurs, \u00e0 l&rsquo;ouverture de la succession, outre les h\u00e9ritiers qui pourront s&rsquo;interroger sur la nature de la somme re\u00e7ue par l&rsquo;un d&rsquo;eux (pr\u00eat remboursable, donation \u00e0 titre d&rsquo;avance ou donation \u00e0 titre d&rsquo;avantage d\u00e9finitif), le fisc aussi aura besoin d&rsquo;avoir une r\u00e9ponse \u00e0 cette question.<\/p>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Attention_au_redressement_fiscal\"><\/span><strong>Attention au redressement fiscal<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Si vous avez le sentiment que vos diff\u00e9rents dons entrent dans la cat\u00e9gorie de ce que l\u2019on appelle les dons manuels, deux options s\u2019offrent \u00e0 vous et au donataire, c\u2019est-\u00e0-dire \u00e0 la personne qui a re\u00e7u le don : n\u2019en rien dire ou bien au contraire en faire \u00e9tat \u00e0 l\u2019administration fiscale.<\/p>\n<p style=\"text-align: justify\">Aucun texte de loi ne fait en effet obligation \u00e0 un donataire de d\u00e9voiler le don manuel mais il peut avoir int\u00e9r\u00eat de passer par une d\u00e9claration au fisc au moins pour deux raisons : d\u2019une part, l\u2019administration peut toujours demander \u00e0 une personne l\u2019origine des fonds qui lui ont permis de r\u00e9aliser telle ou telle acquisition ou placement. Elle pourra sans nul doute expliquer au fisc qu\u2019elle a re\u00e7u un don manuel en apportant par exemple la preuve par le talon de d\u00e9p\u00f4t d\u2019un ch\u00e8que.<\/p>\n<p style=\"text-align: justify\">Il n\u2019en reste pas moins que le b\u00e9n\u00e9ficiaire sera dans le collimateur du fisc. D\u2019autre part, l\u2019administration prendra acte du don manuel au jour o\u00f9 elle en a eu connaissance et pour sa valeur \u00e0 ce moment l\u00e0.<\/p>\n<p style=\"text-align: justify\">Imaginons l\u2019achat d\u2019un appartement de 100 000 euros avec un don manuel effectu\u00e9 en plusieurs versements successifs. Si le fisc a connaissance du don au moment o\u00f9 cet appartement vaut 120.000 euros, c\u2019est cette derni\u00e8re somme qui sera retenue et le donataire aura des droits de donation \u00e0 payer si la valeur du bien d\u00e9passe les abattements pr\u00e9vus par la loi. Attention, si vous \u00eates dans un tel cas et si vous ne pouvez pas prouver l\u2019existence du don, l\u2019administration consid\u00e8rera qu\u2019il s\u2019agit de revenus non d\u00e9clar\u00e9s. Vous subirez alors un redressement fiscal avec amende et p\u00e9nalit\u00e9s de retard.<\/p>\n<p style=\"text-align: justify\">En fait, vous avez toujours int\u00e9r\u00eat \u00e0 d\u00e9clarer un don au fisc pour plusieurs bonnes raisons : vous \u00e9vitez tout risque de redressement ; vous prenez date avec le donateur qui pourra vous consentir une nouvelle donation une fois pass\u00e9e le d\u00e9lai l\u00e9gal de six ans.<\/p>\n<p style=\"text-align: justify\">C\u2019est ainsi que dans le cas du d\u00e9c\u00e8s du donateur apr\u00e8s cette p\u00e9riode, la donation ant\u00e9rieure n\u2019a pas \u00e0 \u00eatre rapport\u00e9e \u00e0 la succession. En revanche si elle n\u2019est r\u00e9v\u00e9l\u00e9e que le jour du d\u00e9c\u00e8s, le montant devra \u00eatre ajout\u00e9 \u00e0 la part d\u2019h\u00e9ritage qui revient au donataire h\u00e9ritier et ceci peut entra\u00eener le paiement de droits si le montant exc\u00e8de l\u2019abattement pour un don fait \u00e0 un enfant.<\/p>\n<p style=\"text-align: justify\">Enfin, le don n\u2019entra\u00eene aucun droit de donation si son montant est inf\u00e9rieur \u00e0 l\u2019abattement auquel a droit le donataire. Point important : tout donateur peut stipuler par testament que les dons manuels ne sont pas rapportables \u00e0 sa succession, une saine disposition qui \u00e9vite aux\u00a0 h\u00e9ritiers d\u2019entrer dans des litiges sans fin. Plus simplement, la donation simple ou la donation-partage, sous ses formes nouvelles, procurent de nombreuses possibilit\u00e9s aux familles.<\/p>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Pour_effectuer_une_declaration\"><\/span><strong>Pour effectuer une d\u00e9claration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Si vous souhaitez faire enregistrer le don manuel, vous devez faire la d\u00e9marche apr\u00e8s des services fiscaux dans un d\u00e9lai d&rsquo;un mois. Le service des imp\u00f4ts comp\u00e9tent est la recette des imp\u00f4ts du domicile du b\u00e9n\u00e9ficiaire du versement. L&rsquo;imprim\u00e9 n\u00b0 2735 est fourni gratuitement par l&rsquo;administration et doit \u00eatre rempli et sign\u00e9 en deux exemplaires.<\/p>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Les_abattements\"><\/span><strong>Les abattements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Depuis la loi TEPA de 2007, vous avez le droit \u00e0 un abattement, renouvelable tous les six ans, selon votre degr\u00e9 de parent\u00e9 avec le b\u00e9n\u00e9ficiaire. Voici les plafonds pour 2011 :<\/p>\n<table style=\"border-width: 2px;border-color: #887877\" border=\"2\">\n<tbody>\n<tr>\n<td style=\"text-align: center\"><strong><span style=\"font-size: 10pt\">Degr\u00e9<\/span><\/strong><\/td>\n<td style=\"text-align: center\"><strong><span style=\"font-size: 10pt\">Donation 2011<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\"><strong>Succession 2011<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span><span style=\"font-size: 10pt\"><strong>Conjoint<\/strong> (donation)<\/span><\/span><\/td>\n<td><span style=\"font-size: 10pt\">80 724 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">Exon\u00e9ration<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Enfant<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">159 325 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">156 325 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Petits-enfants<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">31 865 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">31 865 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Arri\u00e8re-petits-enfants<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">5 310 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">5 310 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Fr\u00e8re ou s\u0153ur<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">15 932 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">15 932 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Neveu ou ni\u00e8ce<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">7 967 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">7 967 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Autre<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">1 594 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">1 594 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Don en argent<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">31 865 euros<\/span><\/td>\n<td style=\"text-align: center\"><span style=\"font-size: 10pt\">\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt\">Personne handicap\u00e9e<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt\">159 325 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt\">159 325 euros<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\"><strong>En savoir plus<\/strong><\/p>\n<p style=\"text-align: justify\"><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-fiscalite-des-donations-et-des-successions\">&gt;&gt; Les frais\u00a0des donations et d&rsquo;h\u00e9ritage<\/a><\/strong><br \/>\n<strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-donation-partage\">&gt;&gt; La donation partage<\/a><\/strong><br \/>\n<strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/dossier-special-donner-de-l-argent-a-ses-enfants-et-petits-enfants-sans-payer-de-droits\">&gt;&gt; Donner de l&rsquo;argent \u00e0 ses enfants<\/a><\/strong><br \/>\n<strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/dossier-special-mieux-comprendre-le-mecanisme-d-un-heritage\">&gt;&gt; Le m\u00e9canisme d&rsquo;une succession<\/a><\/strong><\/p>\n<p align=\"justify\"><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/\" target=\"_self\"><strong>&gt;&gt; Discutez-en sur nos forums<\/strong><\/a>\u00a0<strong>&#8211; inscription gratuite <\/strong>(<a href=\"https:\/\/www.toutsurmesfinances.com\/newsletter.html\" target=\"_self\"><strong>cliquez ici<\/strong><\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nombre de parents s\u2019interrogent sur l\u2019opportunit\u00e9 de donner une somme d\u2019argent \u00e0 leurs enfants, voire \u00e0 leurs petits-enfants, pour transmettre l\u00e9galement une partie de leur patrimoine en franchise d\u2019imp\u00f4t. .<\/p>\n","protected":false},"author":13709,"featured_media":22473,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transmission"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Don manuel : transmettre sans acte notari\u00e9, obligations fiscales \u00e0 conna\u00eetre<\/title>\n<meta name=\"description\" content=\"Le don manuel : une remise simple et directe d\u2019argent ou d\u2019objet entre particuliers, sans acte notari\u00e9, mais soumis \u00e0 d\u00e9claration 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