{"id":1834,"date":"2011-05-23T07:46:53","date_gmt":"2011-05-23T05:46:53","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declarer-une-donation-aux-impots"},"modified":"2012-09-06T14:42:01","modified_gmt":"2012-09-06T14:42:01","slug":"declarer-une-donation-aux-impots","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declarer-une-donation-aux-impots","title":{"rendered":"D\u00e9clarer une donation aux imp\u00f4ts"},"content":{"rendered":"<\/p>\n

L’avis de la r\u00e9daction :<\/strong> tout d\u00e9pend de la somme donn\u00e9e. Il peut s’agir d’un pr\u00e9sent d’usage, c’est-\u00e0-dire un cadeau lors d’un \u00e9v\u00e9nement comme No\u00ebl ou les anniversaires. Ce pr\u00e9sent d’usage n’a pas \u00e0 \u00eatre d\u00e9clar\u00e9 mais le fisc peut le contester si la somme est disproportionn\u00e9e par rapport aux revenus du donateur.<\/p>\n

Si la somme est plus importante, il s’agit d’un don manuel. Il est possible de ne pas passer par un notaire pour effectuer cette donation. Il faut par contre la d\u00e9clarer au fisc. C’est la personne qui re\u00e7oit le don (le donataire) qui doit remplir en deux exemplaires, le formulaire Cerfa 2735, et le d\u00e9poser sous un d\u00e9lai d’un mois \u00e0 son centre des imp\u00f4ts.<\/p>\n

S’agissant des petits-enfants, Andr\u00e9 peut transmettre 31 865 euros par petits-enfants en franchise d’imp\u00f4t. Si la grand-m\u00e8re est encore pr\u00e9sente, elle peut faire de m\u00eame. Ce proc\u00e9d\u00e9 est renouvelable tous les six ans.<\/p>\n

Andr\u00e9 peut aussi r\u00e9aliser une autre donation, appeler le don en argent. Il s’agit d’une donation unique de 31.865 euros (selon le bar\u00e8me en vigueur en 2011) en argent uniquement. Pour cela il doit \u00eatre \u00e2g\u00e9 de moins de 80 ans et ses petits-enfants majeur. Il peut donc r\u00e9aliser l’op\u00e9ration avec seulement un de ses petits-enfants, \u00e2g\u00e9 de 19 ans.<\/p>\n

En savoir plus
>> La fiscalit\u00e9 des donations et de la succession<\/a><\/strong>
>> La r\u00e9forme des droits de donation<\/strong>
>> Les h\u00e9ritiers r\u00e9servataires<\/a><\/strong>
>> A t\u00e9l\u00e9charger gratuitement : le formulaire Cerfa 2735<\/a><\/strong> (ficher PDF, ouverture dans une nouvelle fen\u00eatre)<\/p>\n

>> Retour \u00e0 la liste des t\u00e9moignages<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

CAS PRATIQUE. Andr\u00e9 de Bordeaux (33), \u00e2g\u00e9 de 75 ans, souhaite r\u00e9aliser une donation \u00e0 chacun de ses deux petits-enfants, \u00e2g\u00e9s respectivement de 16 et 19 ans. Il se demande s’il doit passer par un notaire et s’il doit d\u00e9clarer ce don \u00e0 l’administration fiscale. De plus, il s’interroge sur les sommes qu’il peut donner sans payer de droits de mutation. .<\/p>\n","protected":false},"author":13709,"featured_media":1833,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transmission"],"acf":[],"yoast_head":"\nD\u00e9clarer une donation aux imp\u00f4ts<\/title>\n<meta name=\"description\" content=\"Une donation doit \u00eatre d\u00e9clar\u00e9e aux imp\u00f4ts sous un mois via le formulaire cerfa 2735\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declarer-une-donation-aux-impots\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" 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