{"id":1915,"date":"2014-02-28T09:51:58","date_gmt":"2014-02-28T08:51:58","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declaration-de-succession-montants-pris-en-compte-pour-les-penalites-de-retard"},"modified":"2014-02-28T09:53:40","modified_gmt":"2014-02-28T09:53:40","slug":"declaration-de-succession-montants-pris-en-compte-pour-les-penalites-de-retard","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declaration-de-succession-montants-pris-en-compte-pour-les-penalites-de-retard","title":{"rendered":"D\u00e9claration de succession : montants pris en compte pour les p\u00e9nalit\u00e9s de retard"},"content":{"rendered":"\n<p>&nbsp;<\/p>\n<p>Les h\u00e9ritiers qui d\u00e9posent leur d\u00e9claration de succession en retard ne pourront pas dire qu&rsquo;ils n&rsquo;\u00e9taient pas pr\u00e9venus. Dans une <a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/9397-PGP?branch=2\" target=\"_blank\" rel=\"nofollow\">note publi\u00e9e au Bulletin officiel des finances publiques<\/a> (BoFiP-Imp\u00f4ts) le 27 f\u00e9vrier 2014, l&rsquo;administration fiscale rappelle les sommes prises en compte pour le calcul des p\u00e9nalit\u00e9s lorsque l&rsquo;h\u00e9ritier d\u00e9pose sa d\u00e9claration de succession apr\u00e8s le d\u00e9lai imparti.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Penalites_et_interets_de_retard\"><\/span><em>P\u00e9nalit\u00e9s et int\u00e9r\u00eats de retard<\/em><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 11px; line-height: 1.3em;\">Les personnes effectuant cette d\u00e9marche tardivement aupr\u00e8s du centre des finances publiques du d\u00e9funt encourent une <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/declaration-de-succession-delais-penalites-exonerations\" target=\"_blank\">majoration des droits \u00e0 payer<\/a> de 10% qui n&rsquo;est <em>\u00ab applicable qu&rsquo;\u00e0 partir du premier jour du 7\u00e8me mois \u00bb<\/em> suivant celui de l&rsquo;expiration du d\u00e9lai de six mois pour une succession classique. Ce d\u00e9lai est port\u00e9 \u00e0 vingt-quatre mois pour une succession <em>\u00ab comportant des immeubles ou des droits immobiliers pour lesquels le droit de propri\u00e9t\u00e9 du d\u00e9funt n&rsquo;a pas \u00e9t\u00e9 constat\u00e9 avant son d\u00e9c\u00e8s par un acte r\u00e9guli\u00e8rement transcrit ou publi\u00e9 \u00bb<\/em>, pr\u00e9cise l&rsquo;article 641 bis du Code g\u00e9n\u00e9ral des imp\u00f4ts. Par cons\u00e9quent, les h\u00e9ritiers d\u00e9posant leur d\u00e9claration de succession et r\u00e9glant par l\u00e0 m\u00eame les droits attach\u00e9s entre le premier jour du 7\u00e8me mois et le premier jour du 13\u00e8me mois, voire entre le premier jour du 25\u00e8me mois et le premier jour du 31\u00e8me mois suivant le d\u00e9c\u00e8s lorsque <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/successions-immobilieres-extinction-du-regime-corse-fin-2017\" target=\"_blank\">la succession comporte des immeubles ou droits immobiliers situ\u00e9s en Corse<\/a>, ne s&rsquo;exposent pas \u00e0 la majoration de 10%, mais seulement aux int\u00e9r\u00eats de retard, <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-succession-facilites-de-paiement-fin-du-credit-gratuit-en-vue\" target=\"_blank\">au taux de 0,04% en 2014<\/a>.<\/span><\/p>\n<p><span style=\"font-size: 11px; line-height: 1.3em;\">Pour leur part, les b\u00e9n\u00e9ficiaires d&rsquo;une succession dont les d\u00e9marches d\u00e9claratives sont effectu\u00e9es plus de 90 jours apr\u00e8s mise en demeure, soit plus de 15 mois apr\u00e8s le d\u00e9c\u00e8s du d\u00e9funt, subissent une majoration des droits \u00e0 hauteur de 40% des montants dus.<\/span><\/p>\n<p><span style=\"font-size: 11px; line-height: 1.3em;\">&nbsp;<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Les_acomptes_exoneres_de_penalites\"><\/span><em>Les acomptes exon\u00e9r\u00e9s de p\u00e9nalit\u00e9s<\/em><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 11px; line-height: 1.3em;\">Mais surtout, la note du BoFiP revient sur l&rsquo;int\u00e9gration des acomptes vers\u00e9s par les retardataires lors du paiement des droits dont ils sont redevables : <em>\u00ab Les acomptes vers\u00e9s dans les douze ou trente mois suivant le d\u00e9c\u00e8s sont d\u00e9duits de l&rsquo;imp\u00f4t d\u00fb pour d\u00e9terminer la base de calcul de la majoration de 10 %,<\/em> pr\u00e9cisent les services de Bercy. <em>En revanche, lorsque la majoration de 40 % est applicable, elle est due sur la totalit\u00e9 des droits. \u00bb<\/em><\/span><\/p>\n<p><span style=\"font-size: 11px; line-height: 1.3em;\">Les h\u00e9ritiers concern\u00e9s peuvent toutefois faire valoir leur bonne foi pour diminuer le montant de la p\u00e9nalit\u00e9 qui leur est inflig\u00e9e. Les <strong>acomptes vers\u00e9s dans les 6 mois suivant le d\u00e9c\u00e8s, ou les 24 mois dans le cas d&rsquo;une succession immobili\u00e8re<\/strong>, sont ainsi exclus de l&rsquo;assiette servant de base de calcul de la majoration de 40%.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une note publi\u00e9e le 27 f\u00e9vrier 2014, l&rsquo;administration fiscale pr\u00e9cise les conditions dans lesquelles les b\u00e9n\u00e9ficiaires d&rsquo;une succession se voient infliger une majoration de retard. Bercy revient \u00e9galement sur les montants qui servent \u00e0 calculer cette p\u00e9nalit\u00e9. .<\/p>\n","protected":false},"author":13709,"featured_media":1914,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1915","post","type-post","status-publish","format-standard","has-post-thumbnail","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>D\u00e9claration de succession : montants pris en compte pour les p\u00e9nalit\u00e9s de retard<\/title>\n<meta name=\"description\" content=\"Si vous avez d\u00e9pos\u00e9 votre d\u00e9claration de succession en retard, vous encourez une majoration des droits \u00e0 payer \u00e0 l\u2019administration fiscale. 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