{"id":1873,"date":"2012-08-13T15:17:19","date_gmt":"2012-08-13T13:17:19","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattements-sur-les-donations"},"modified":"2015-01-29T17:06:34","modified_gmt":"2015-01-29T17:06:34","slug":"abattements-sur-les-donations","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattements-sur-les-donations","title":{"rendered":"Abattements sur les donations"},"content":{"rendered":"\n<p>Les abattements pr\u00e9sent\u00e9s ici sont ceux qui sont entr\u00e9s en vigueur lors la publication au Journal Officiel de la loi de finances rectificative pour 2012 au Journal Officiel (loi n\u00b02012-958) qui pr\u00e9voit notamment une diminution de certains de ces abattements. Les donations consenties \u00e0 partir du 17 ao\u00fbt 2012 sont concern\u00e9es.<\/p>\n<table style=\"margin-left: auto; margin-right: auto; border: 2px solid #9f9d9d;\" border=\"2\">\n<thead>\n<tr>\n<th style=\"text-align: center;\" colspan=\"2\" align=\"center\">&nbsp;Donations &#8211; abattements applicables en 2015<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Lien de parent\u00e9<\/td>\n<td style=\"text-align: center;\">Montant de l&rsquo;abattement personnel (par part)<\/td>\n<\/tr>\n<tr>\n<td>Personne handicap\u00e9e*<\/td>\n<td align=\"center\">&nbsp;159.325 euros<\/td>\n<\/tr>\n<tr>\n<td>Ligne directe (parent-enfant)<\/td>\n<td align=\"center\">100.000 euros<\/td>\n<\/tr>\n<tr>\n<td>Conjoint &#8211; partenaire de Pacs<\/td>\n<td align=\"center\">80.724 euros<\/td>\n<\/tr>\n<tr>\n<td>Grand-parent &#8211; Petit-enfant&nbsp;<\/td>\n<td align=\"center\">31.865 euros<\/td>\n<\/tr>\n<tr>\n<td>Fr\u00e8res-soeurs<\/td>\n<td align=\"center\">15.932 euros<\/td>\n<\/tr>\n<tr>\n<td>Neveux-ni\u00e8ces<\/td>\n<td align=\"center\">7.967 euros<\/td>\n<\/tr>\n<tr>\n<td>Arri\u00e8re petits-enfants<\/td>\n<td align=\"center\">5.310 euros<\/td>\n<\/tr>\n<tr>\n<td>Tiers (concubins)<\/td>\n<td align=\"center\">0 euros (aucun abattement)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: right;\" rowspan=\"1\" colspan=\"2\"><em>* quel que soit le lien de parent<\/em>\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ces abattements sont cumulables et renouvelables tous les 15 ans contre 10 ans pr\u00e9c\u00e9demment. Si les montants sont d\u00e9pass\u00e9s durant ce d\u00e9lai dit de \u00ab\u00a0rappel fiscal\u00a0\u00bb, la donation consentie est soumise aux droits selon le <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/donations-bareme-des-droits-a-payer\" target=\"_self\">bar\u00e8me en vigueur<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les donations effectu\u00e9es en France b\u00e9n\u00e9ficient d&rsquo;abattements fiscaux. Autrement dit, sous certains seuils, le patrimoine transmis par voie de donation b\u00e9n\u00e9ficie d&rsquo;une franchise de droits de mutation \u00e0 titre gratuit (DMTG), terme utiliser la taxe applicable. Cet non-imposition d\u00e9pend du degr\u00e9 de parent\u00e9 qui relie le donateur et le donataire (le b\u00e9n\u00e9ficiaire). .<\/p>\n","protected":false},"author":13709,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1873","post","type-post","status-publish","format-standard","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>Abattements sur les donations<\/title>\n<meta name=\"description\" content=\"Les donations effectu\u00e9es en France b\u00e9n\u00e9ficient d&#039;abattements. Autrement dit, sous certains seuils, le patrimoine transmis par voie de donation b\u00e9n\u00e9ficie d&#039;une franchise de droits de mutation \u00e0 titre gratuit (DMTG), terme utiliser la taxe applicable. 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