Maître Catherine VEROT-FOURNET

Avocat au barreau de Lyon

Compétences : Droit de la famille, divorce, séparation

Barreau : Lyon

Adresse : 3 Cours de la Liberté 69003 LYON

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Publié le 20/07/2020

Réduction d'impôt de 25 % de la prestation compensatoire

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

Par Me Catherine VEROT-FOURNET

Réduction d'impôt de 25 % de la prestation compensatoire

Le paiement de la prestation compensatoire ouvre droit à une réduction d'impôt de 25 % pour celui qui la verse et n'est pas taxable pour celui qui la reçoit.

1- Cette déduction est possible que dans la mesure où le paiement s'effectue dans l'année qui suit le divorce (attestation notariée ou jugement- arrêt définitif).

2- La réduction maximale est de 7625 euros.

Attention, le droit de partage est dû lorsque la prestation compensatoire est versée au moyen de biens indivis entre époux séparés de biens et acquis pendant le mariage.

Le capital lorsqu'il provient de biens personnels est taxé à 125 euros.

Si la prestation compensatoire est versée pour partie au moyen de fonds indivis et pour partie au moyen de biens personnels la part de la prestation compensatoire qui excède les droits de celui qui verse la prestation dans l'actif net commun est taxée au droit fixe à hauteur de ce dépassement.