Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 03/04/2026

Dons familiaux de sommes d’argent exonérés : pas de réforme en vue sur la limite d’âge du donateur

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Dons familiaux de sommes d’argent exonérés : pas de réforme en vue sur la limite d’âge du donateur

L’article 790 G du CGI permet d’exonérer de droits de mutation à titre gratuit les dons familiaux de sommes d’argent dans la limite de 31.865 euros.

Le bénéficiaire : un enfant, un petit-enfant, un arrière petit-enfant ou à défaut d'une telle descendance, d'un neveu ou d'une nièce ou par représentation, un petit-neveu ou d'une petite-nièce.

Cette exonération, qui est renouvelable tous les quinze ans, s'applique à une double condition :

que le donateur soit âgé de moins de 80 ans au jour de la transmission et
que le donataire soit âgé de 18 ans révolus ou ait fait l'objet d'une mesure d'émancipation au jour de la transmission.

Questionné pour savoir s’il était envisagé d’augmenter la limite d’âge de 80 ans, notamment en raison de l’allongement de l’espérance de vie, le gouvernement répond qu’il n’est pas prévu d’assouplir la limite d’âge des 80 ans.

Rép. min. Duby-Muller n°10828, JOAN 24 mars 2026 p. 2525.

#Fiscalité #Transmission #dons familiaux

Crédit photo : Mike van Schoonderwalt @ Pexels