{"id":1844,"date":"2011-08-04T07:07:42","date_gmt":"2011-08-04T05:07:42","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattement-definition"},"modified":"2025-09-08T12:52:08","modified_gmt":"2025-09-08T10:52:08","slug":"abattement-definition","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattement-definition","title":{"rendered":"Abattement \u2013 d\u00e9finition"},"content":{"rendered":"

Un abattement est un all\u00e8gement fiscal qui r\u00e9duit l’assiette imposable d’un patrimoine transmis. Par exemple, un abattement de 20% sur un bien de 100 euros entra\u00eenera son imposition sur 80 euros. En mati\u00e8re de succession et de donation, l’abattement est utilis\u00e9 de plusieurs mani\u00e8res :<\/p>\n

– Dans le cadre d’une donation : un p\u00e8re peut transmettre \u00e0 son fils environ 160 000 euros en franchise d’imp\u00f4t. En dessous de cette somme, il ne paie pas d’imp\u00f4t. Au-dessus, il est soumis \u00e0 l’imp\u00f4t.<\/p>\n

– Dans le cadre d’un d\u00e9membrement : la transmission d’un bien d\u00e9membr\u00e9 (usufruit et nue-propri\u00e9t\u00e9) donne droit \u00e0 un abattement selon l’\u00e2ge (Article 669 du CGI). Plus un donateur transmet son bien tardivement, plus la valeur taxable est importante.<\/p>\n

D\u00e9finitions connexes : (\u00e0 para\u00eetre)
\n<\/strong>Patrimoine – donation – d\u00e9membrement<\/a> – usufruit – nue-propri\u00e9t\u00e9 <\/a>– donateur – abattement<\/a><\/p>\n

En savoir plus
\n>> La fiscalit\u00e9 des donations et des successions<\/a><\/strong>
\n>> Le d\u00e9membrement<\/a><\/strong>
\n>> Donner de l’argent \u00e0 ses petits-enfants<\/a><\/strong>
\n>> La pension de r\u00e9version<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

L’abattement permet de r\u00e9duire les sommes imposables. Lors de la succession un abattement est appliqu\u00e9 pour chaque h\u00e9ritier, selon son degr\u00e9 de parent\u00e9. .<\/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-1844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transmission"],"acf":[],"yoast_head":"\nAbattement fiscal : r\u00e9duire la base imposable en donation, succession<\/title>\n<meta name=\"description\" content=\"Abattement : m\u00e9canisme fiscal qui r\u00e9duit la base imposable, diminuant le montant soumis \u00e0 l\u2019imp\u00f4t selon les revenus, successions ou donations.\" \/>\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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