{"id":755,"date":"2022-02-07T01:26:00","date_gmt":"2022-02-07T00:26:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2022\/"},"modified":"2022-02-07T01:26:00","modified_gmt":"2022-02-07T00:26:00","slug":"tarifs-des-droits-de-donation-annee-2022","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2022\/","title":{"rendered":"Tarifs des droits de donation &#8211; Ann\u00e9e 2022"},"content":{"rendered":"<div>\n<p><span style=\"text-decoration: underline\"><br \/>1\/ Tarif applicable en ligne directe<br \/><\/span><\/p>\n<div align=\"center\">\u00a0<\/div>\n<div align=\"center\">\n<div align=\"center\">\n<table border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>N&rsquo;exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n<td>\n<p>5 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 8 072 \u20ac et 12 109 \u20ac<\/p>\n<\/td>\n<td>\n<p>10 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 12 109 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n<td>\n<p>15 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 15 932 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n<td>\n<p>20 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n<td>\n<p>30 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n<td>\n<p>40 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n<td>\n<p>45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><span style=\"text-decoration: underline\"><br \/>2\/ Tarif applicable entre \u00e9poux et partenaires de PACS<br \/><\/span><\/p>\n<div align=\"center\">\u00a0<\/div>\n<div align=\"center\">\n<div align=\"center\">\n<table border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p>FRACTION DE PART NETTE TAXABLE<\/p>\n<\/td>\n<td>\n<p>Tarif applicable<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>N&rsquo;exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n<td>\n<p>5 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 8 072 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n<td>\n<p>10 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 15 932 \u20ac et 31 865 \u20ac<\/p>\n<\/td>\n<td>\n<p>15 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 31 865 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n<td>\n<p>20 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n<td>\n<p>30 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n<td>\n<p>40 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n<td>\n<p>45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><span style=\"text-decoration: underline\"><br \/>3\/ Tarif applicable entre fr\u00e8res et s\u0153urs<br \/><\/span><\/p>\n<div align=\"center\">\u00a0<\/div>\n<div align=\"center\">\n<div align=\"center\">\n<table border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>N&rsquo;exc\u00e9dant pas 24\u00a0430 \u20ac<\/p>\n<\/td>\n<td>\n<p>35 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Sup\u00e9rieure \u00e0 24\u00a0430 \u20ac<\/p>\n<\/td>\n<td>\n<p>45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><span style=\"text-decoration: underline\"><br \/>4\/ Tarif applicables aux autres donations<br \/><\/span><\/p>\n<div align=\"center\">\u00a0<\/div>\n<div align=\"center\">\n<div align=\"center\">\n<table border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Tarif applicable\u00a0 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Entre parents jusqu\u2019au 4<sup>\u00e8me<\/sup> degr\u00e9 inclusivement<\/p>\n<\/td>\n<td>\n<p>55 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Entre parents au-del\u00e0 du 4<sup>\u00e8me<\/sup> degr\u00e9<\/p>\n<\/td>\n<td>\n<p>60 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Entre non-parents<\/p>\n<\/td>\n<td>\n<p>60 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><span style=\"text-decoration: underline\"><br \/>5\/ Les abattements applicables<\/span><\/p>\n<p>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<div align=\"center\">\u00a0<\/div>\n<div align=\"center\">\n<div align=\"center\">\n<table border=\"1\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>BENEFICIAIRE<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>ABATTEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>En ligne directe<\/p>\n<\/td>\n<td>\n<p>100\u00a0000 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Entre \u00e9poux et partenaires de PACS<\/p>\n<\/td>\n<td>\n<p>80\u00a0724 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>En faveur des petits-enfants<\/p>\n<\/td>\n<td>\n<p>31\u00a0865 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>En faveur des arri\u00e8re-petits-enfants<\/p>\n<\/td>\n<td>\n<p>5\u00a0310 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Entre fr\u00e8res et s\u0153urs<\/p>\n<\/td>\n<td>\n<p>15\u00a0932 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>En faveur d\u2019une personne handicap\u00e9e<\/p>\n<\/td>\n<td>\n<p>159\u00a0325 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>En faveur des neveux et ni\u00e8ces<\/p>\n<\/td>\n<td>\n<p>7\u00a0967 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><\/p>\n<p><strong><span style=\"text-decoration: underline\"><br \/>Sources :<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\/\" target=\"_blank\" rel=\"noopener\">Article 777 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGIARTI000026292566\/2013-01-01\/\" target=\"_blank\" rel=\"noopener\">Article 779 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292596\/\" target=\"_blank\" rel=\"noopener\">Article 790 B du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292594#:~:text=Pour%20la%20perception%20des%20droits,%2Dpetits%2Denfants%20du%20donateur.\" target=\"_blank\" rel=\"noopener\">Article 790 D du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292592\/#:~:text=Pour%20la%20perception%20des%20droits,part%20du%20conjoint%20du%20donateur.\" target=\"_blank\" rel=\"noopener\">Article 790 E du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292590\/#:~:text=Pour%20la%20perception%20des%20droits,un%20pacte%20civil%20de%20solidarit%C3%A9.\" target=\"_blank\" rel=\"noopener\">Article 790 F du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1\/ Tarif applicable en ligne directe \u00a0 FRACTION DE PART NETTE TAXABLE Tarif applicable\u00a0 N&rsquo;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 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[52,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/755"}],"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=755"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=755"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=755"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=755"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}