{"id":1878,"date":"2012-08-14T15:45:15","date_gmt":"2012-08-14T13:45:15","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/valeur-de-l-usufruit-viager-et-de-la-nue-propriete"},"modified":"2012-09-06T14:42:01","modified_gmt":"2012-09-06T14:42:01","slug":"valeur-de-l-usufruit-viager-et-de-la-nue-propriete","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/valeur-de-l-usufruit-viager-et-de-la-nue-propriete","title":{"rendered":"Valeur de l\u2019usufruit viager et de la nue-propri\u00e9t\u00e9"},"content":{"rendered":"\n

La r\u00e9partition de la valeur du bien d\u00e9membr\u00e9 est fix\u00e9e par un bar\u00e8me pr\u00e9vu \u00e0 l’article 669 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Ce calcul varie selon l’\u00e2ge de l’usufruitier au jour de la donation de la nue-propri\u00e9t\u00e9, de la fa\u00e7on suivante :<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Bar\u00e8me de l’usufruit viager<\/th>\n<\/tr>\n<\/thead>\n
 \u00c2ge de l’usufruitier<\/td>\nValeur de l’usufruit<\/td>\nValeur de la nue-propri\u00e9t\u00e9<\/td>\n<\/tr>\n
 De 0 \u00e0 20 ans<\/td>\n90%<\/td>\n10%<\/td>\n<\/tr>\n
 De 21 ans r\u00e9volus \u00e0 30 ans<\/td>\n80%<\/td>\n20%<\/td>\n<\/tr>\n
 De 31 ans r\u00e9volus \u00e0 40 ans<\/td>\n70%<\/td>\n30%<\/td>\n<\/tr>\n
 De 41 ans r\u00e9volus \u00e0 50 ans<\/td>\n60%<\/td>\n40%<\/td>\n<\/tr>\n
 De 51 ans r\u00e9volus \u00e0 60 ans<\/td>\n50%<\/td>\n50%<\/td>\n<\/tr>\n
 De 61 ans r\u00e9volus \u00e0 70 ans<\/td>\n40%<\/td>\n60%<\/td>\n<\/tr>\n
 De 71 ans r\u00e9volus \u00e0 80 ans<\/td>\n30%<\/td>\n70%<\/td>\n<\/tr>\n
 De 81 ans r\u00e9volus \u00e0 90 ans<\/td>\n20%<\/td>\n80%<\/td>\n<\/tr>\n
 91 ans et apr\u00e8s<\/td>\n10%<\/td>\n90%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

En cas de donation d’usufruit \u00e0 titre temporaire, le bar\u00e8me applicable en vue d’effectuer l’\u00e9valuation<\/a> est diff\u00e9rent.<\/p>\n

Source : article 669 du CGI<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Dans le cas d’une donation avec r\u00e9serve d’usufruit, le patrimoine transmis fait l’objet d’un d\u00e9membrement : le donateur s’est octroy\u00e9 l’usufruit du bien et les droits de donation ne sont \u00e0 payer que sur la valeur de la nue-propri\u00e9t\u00e9 ainsi transmise et non pas sur la valeur en pleine propri\u00e9t\u00e9. .<\/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-1878","post","type-post","status-publish","format-standard","hentry","category-transmission"],"acf":[],"yoast_head":"\nValeur de l\u2019usufruit viager et de la nue-propri\u00e9t\u00e9<\/title>\n<meta name=\"description\" content=\"Dans le cas d'une donation avec r\u00e9serve d'usufruit, le patrimoine transmis fait l'objet d'un d\u00e9membrement : le donateur s'est octroy\u00e9 l'usufruit du bien et les droits de donation ne 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