{"id":435,"date":"2020-04-28T01:26:00","date_gmt":"2020-04-27T23:26:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2020\/"},"modified":"2020-04-28T01:26:00","modified_gmt":"2020-04-27T23:26:00","slug":"tarifs-des-droits-de-donation-annee-2020","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2020\/","title":{"rendered":"Tarifs des droits de donation – Ann\u00e9e 2020"},"content":{"rendered":"
\n


1\/ Tarif applicable en ligne directe
<\/span><\/p>\n

\u00a0<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n
\n

FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

\n

Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

N’exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n

\n

5 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 8 072 \u20ac et 12 109 \u20ac<\/p>\n<\/td>\n

\n

10 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 12 109 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n

\n

15 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 15 932 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n

\n

20 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n

\n

30 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n

\n

40 %<\/p>\n<\/td>\n<\/tr>\n

\n

Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n

\n

45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n


2\/ Tarif applicable entre \u00e9poux et partenaires de PACS
<\/span><\/p>\n

\u00a0<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n
\n

FRACTION DE PART NETTE TAXABLE<\/p>\n<\/td>\n

\n

Tarif applicable<\/p>\n<\/td>\n<\/tr>\n

\n

N’exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n

\n

5 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 8 072 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n

\n

10 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 15 932 \u20ac et 31 865 \u20ac<\/p>\n<\/td>\n

\n

15 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 31 865 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n

\n

20 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n

\n

30 %<\/p>\n<\/td>\n<\/tr>\n

\n

Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n

\n

40 %<\/p>\n<\/td>\n<\/tr>\n

\n

Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n

\n

45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n


3\/ Tarif applicable entre fr\u00e8res et s\u0153urs
<\/span><\/p>\n

\u00a0<\/div>\n
\n\n\n\n\n\n
\n

FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

\n

Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

N’exc\u00e9dant pas 24\u00a0430 \u20ac<\/p>\n<\/td>\n

\n

35 %<\/p>\n<\/td>\n<\/tr>\n

\n

Sup\u00e9rieure \u00e0 24\u00a0430 \u20ac<\/p>\n<\/td>\n

\n

45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n


4\/ Tarif applicables aux autres donations
<\/span><\/p>\n

\u00a0<\/div>\n
\n\n\n\n\n\n\n
\n

FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

\n

Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Entre parents jusqu\u2019au 4\u00e8me<\/sup> degr\u00e9 inclusivement<\/p>\n<\/td>\n

\n

55 %<\/p>\n<\/td>\n<\/tr>\n

\n

Entre parents au-del\u00e0 du 4\u00e8me<\/sup> degr\u00e9<\/p>\n<\/td>\n

\n

60 %<\/p>\n<\/td>\n<\/tr>\n

\n

Entre non-parents<\/p>\n<\/td>\n

\n

60 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n


5\/ Les abattements applicables<\/span><\/p>\n

Pour le calcul des droits de donation, il est appliqu\u00e9 des abattements qui viennent diminuer la part nette revenant \u00e0 chaque b\u00e9n\u00e9ficiaire, dont le montant varie selon le d\u00e9tail suivant.<\/p>\n

\u00a0<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n
\n

BENEFICIAIRE<\/strong><\/p>\n<\/td>\n

\n

ABATTEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

En ligne directe<\/p>\n<\/td>\n

\n

100\u00a0000 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Entre \u00e9poux et partenaires de PACS<\/p>\n<\/td>\n

\n

80\u00a0724 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

En faveur des petits-enfants<\/p>\n<\/td>\n

\n

31\u00a0865 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

En faveur des arri\u00e8res petits-enfants<\/p>\n<\/td>\n

\n

5\u00a0310 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Entre fr\u00e8res et s\u0153urs<\/p>\n<\/td>\n

\n

15\u00a0932 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

En faveur d\u2019une personne handicap\u00e9e<\/p>\n<\/td>\n

\n

159\u00a0325 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

En faveur des neveux et ni\u00e8ces<\/p>\n<\/td>\n

\n

7\u00a0967 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/p>\n


Sources :<\/span><\/strong><\/p>\n

    \n
  • Article 777 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 779 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 780 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 790 B du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 790 D du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 790 E du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n
  • Article 790 F du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    1\/ Tarif applicable en ligne directe \u00a0 FRACTION DE PART NETTE TAXABLE Tarif applicable\u00a0 N’exc\u00e9dant pas 8 072 \u20ac 5 % Comprise entre 8 072 \u20ac et 12 109 \u20ac 10 % Comprise entre 12 109 \u20ac et 15 932 \u20ac 15 % Comprise entre 15 932 \u20ac et 552 324 \u20ac 20 % Comprise […]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[44,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/435"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=435"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=435"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=435"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=435"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}