Maître Stéphanie ROSTEIN

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Droit de la famille, divorce, séparation, Droit de l'arbitrage

Barreau : Hauts-de-Seine

Adresse : 212 Bd Bineau 92200 NEUILLY-SUR-SEINE

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Publié le 22/09/2016

Prestation compensatoire mixte : absence de déduction fiscale pour le capital versé dans l'année du divorce

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Stéphanie ROSTEIN

Prestation compensatoire mixte : absence de déduction fiscale pour le capital versé dans l'année du divorce

Dans le cadre d'une prestation compensatoire mixte, la partie de la prestation versée sous forme de capital dans l'année du jugement de divorce n’ouvre pas droit à réduction d’impôt alors que la part de la prestation versée sous la forme d'une rente est déductible (CE 15-4-2016 n° 376785).

Le débiteur ou la débitrice d’une prestation compensatoire mixte ne peut en effet déduire de son revenu imposable que les sommes correspondant aux rentes versées. Corrélativement, la ou le bénéficiaire de la prestation compensatoire mixte échappe à l'imposition fixe de 125 € prévue à l’article 1133 ter du CGI et n’est imposable que sur le montant des rentes (CGI art. 80 quater).