{"id":1879,"date":"2012-08-14T16:47:47","date_gmt":"2012-08-14T14:47:47","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire"},"modified":"2012-09-06T14:42:01","modified_gmt":"2012-09-06T14:42:01","slug":"calcul-de-la-valeur-d-un-usufruit-temporaire","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire","title":{"rendered":"Calcul de la valeur d\u2019un usufruit temporaire"},"content":{"rendered":"\n<p>Le calcul de la valeur de l&rsquo;usufruit \u00e0 dur\u00e9e fixe s&rsquo;effectue \u00e0 hauteur de 23% de la valeur du bien en pleine propri\u00e9t\u00e9 (le code g\u00e9n\u00e9ral des imp\u00f4ts parle de \u00ab propri\u00e9t\u00e9 enti\u00e8re \u00bb) par p\u00e9riode de 10 ans.<\/p>\n<table style=\"margin-left: auto; margin-right: auto; border: 2px solid #9f9d9d;\" border=\"2\">\n<thead>\n<tr>\n<th colspan=\"3\" style=\"text-align: center;\" align=\"center\">Bar\u00e8me de l&rsquo;usufruit temporaire<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>&nbsp;Dur\u00e9e de l&rsquo;usufruit temporaire<\/td>\n<td align=\"center\">Valeur de l&rsquo;usufruit<\/td>\n<td align=\"center\">Valeur de la nue-propri\u00e9t\u00e9<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;De 0 \u00e0 10 ans<\/td>\n<td align=\"center\">23%<\/td>\n<td align=\"center\">77%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;De 11 \u00e0 20 ans<\/td>\n<td align=\"center\">46%<\/td>\n<td align=\"center\">54%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;De 21 \u00e0 30 ans<\/td>\n<td align=\"center\">69%<\/td>\n<td align=\"center\">31%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: right;\" colspan=\"3\"><em>Source : article 669 du CGI<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Toutefois, la valeur calcul\u00e9e \u00e0 partir de ce bar\u00e8me ne peut d\u00e9passer <a target=\"_self\" href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/valeur-de-l-usufruit-viager-et-de-la-nue-propriete\">celle de l&rsquo;usufruit viager<\/a>. Par exemple, dans le cas d&rsquo;une donation consentie pour une dur\u00e9e fixe de 18 ans \u00e0 un b\u00e9n\u00e9ficiaire \u00e2g\u00e9 de 62 ans le jour de la transmission effective du bien, l&rsquo;\u00e9valuation de l&rsquo;usufruit sera fix\u00e9e \u00e0 40% de la valeur du bien en pleine propri\u00e9t\u00e9 au lieu de 46%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comment est calcul\u00e9e la valeur d&rsquo;un usufruit temporaire ? En cas de donation d&rsquo;usufruit \u00e0 titre temporaire ou \u00e0 dur\u00e9e d\u00e9termin\u00e9e (10 ans, 15 ans, etc.) la valeur de l&rsquo;usufruit est d\u00e9termin\u00e9e selon un bar\u00e8me ind\u00e9pendant de l&rsquo;\u00e2ge de l&rsquo;usufruitier. .<\/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-1879","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>Calcul de la valeur d\u2019un usufruit temporaire<\/title>\n<meta name=\"description\" content=\"Comment est calcul\u00e9e la valeur d&#039;un usufruit temporaire ? 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En cas de donation d&#039;usufruit \u00e0 titre temporaire ou \u00e0 dur\u00e9e d\u00e9termin\u00e9e (10 ans, 15 ans, etc.) la valeur de l&#039;usufruit est d\u00e9termin\u00e9e selon un bar\u00e8me ind\u00e9pendant de l&#039;\u00e2ge de l&#039;usufruitier.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire\" \/>\n<meta property=\"og:site_name\" content=\"Patrimoine\" \/>\n<meta property=\"article:published_time\" content=\"2012-08-14T14:47:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2012-09-06T14:42:01+00:00\" \/>\n<meta name=\"author\" content=\"Olivier Brunet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:site\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Olivier Brunet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire\"},\"author\":{\"name\":\"Olivier Brunet\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/#\/schema\/person\/f3692b3163890cd1408bd0dc68a1b55a\"},\"headline\":\"Calcul de la valeur d\u2019un usufruit temporaire\",\"dateModified\":\"2012-09-06T14:42:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire\"},\"wordCount\":156,\"publisher\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/#organization\"},\"articleSection\":[\"Transmission\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/calcul-de-la-valeur-d-un-usufruit-temporaire\",\"name\":\"Calcul de la valeur d\u2019un usufruit temporaire\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/#website\"},\"dateModified\":\"2012-09-06T14:42:01+00:00\",\"description\":\"Comment est calcul\u00e9e la valeur d'un usufruit temporaire ? 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