Maître Linda FERRARI

Avocat au barreau de Nice

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit immobilier

Barreau : Nice

Adresse : 52 Bis Bd Victor Hugo 06000 NICE

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Publié le 29/09/2026

Donation déguisée, prêt non remboursé, logement gratuit : ce qu'un héritier doit rapporter

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

Par Me Linda FERRARI

Donation déguisée, prêt non remboursé, logement gratuit : ce qu'un héritier doit rapporter

« Il a reçu beaucoup plus que nous du vivant de nos parents » : ce reproche est au cœur de nombreux litiges successoraux. Le Code civil prévoit un mécanisme pour rétablir l'égalité entre héritiers : le rapport des libéralités. Encore faut-il identifier ce qui doit être rapporté.

Le principe

Les donations consenties à un héritier sont présumées faites en avance sur sa part (article 843 du Code civil). Au moment du partage, leur valeur est réintégrée dans les calculs et imputée sur ce qu'il doit recevoir. La valeur retenue est celle du bien au jour du partage, d'après son état au jour de la donation.

Les donations déguisées

Une vente à un enfant pour un prix jamais payé, ou un acte présenté comme onéreux alors qu'il ne l'est pas, peut cacher une donation. Démontrée, elle est soumise au rapport comme une donation ordinaire, voire au recel si elle a été délibérément dissimulée.

Les donations indirectes

Une vente consentie à un prix nettement inférieur à la valeur réelle, le paiement par un parent de l'apport ou des échéances d'un crédit pour l'achat du logement d'un enfant, la renonciation à une créance : autant d'avantages qui peuvent constituer des donations indirectes rapportables, à condition d'établir l'intention libérale du parent.

Le prêt jamais remboursé

Un prêt n'est pas une donation : c'est une dette de l'héritier envers la succession. Elle vient en déduction de sa part lors du partage. Sa preuve suppose de réunir les écrits, virements et échanges qui établissent l'obligation de rembourser.

Le logement occupé gratuitement

La jurisprudence considère que la mise à disposition gratuite d'un logement n'est rapportable que si elle procède d'une véritable intention libérale. Un simple hébergement familial ne suffit pas nécessairement.

Le conseil de l'avocat

Rassemblez les relevés bancaires, les actes notariés et les échanges écrits avant le rendez-vous de partage. L'analyse de ces pièces permet de chiffrer précisément ce qui doit être réintégré.

Maître Linda Ferrari, avocate au Barreau de Nice, cabinet LAWINGS – 52 bis boulevard Victor Hugo, Nice. Droit des successions et de l'indivision. Site : www.lawings-avocat.fr – Tél. 04 49 39 28 19.