Maître Marion RIESS-VALERIUS

Avocat au barreau de Saint-Denis-la-Réunion

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

Barreau : Saint-Denis-de-la-Réunion

Adresse : 64 Avenue Eudoxie Nonge 97490 STE CLOTILDE

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Publié le 09/01/2024

Le présent d'usage

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

Par Me Marion RIESS-VALERIUS

En matière de donations, la qualification d'un présent d'usage est favorable au gratifié car ce dernier ne doit pas le rapporter à la succession.

De plus, les présents d'usage sont exonérés de toute charge fiscale.

Il est donc fréquent que les personnes gratifiées soutiennent que la donation reçue serait un présent d'usage.

La jurisprudence a eu l'occasion de préciser à nouveau les critères cumulatifs pour qu'une donation puisse être considérée comme présent d'usage et non comme de don manuel ou de donation déguisée.

Dans un arrêt du 11 mai 2023, la cour de cassation a rappelé les deux critères cumulables, savoir:

- il faut préciser la date et pour quel événement le présent d'usage à été octroyé (anniversaire, mariage, etc.)

- il faut que la valeur soit cohérente avec la situation de fortune du disposant.

Dans cette affaire, la défunte a fait plusieurs paiements à son fils, lequel s'est occupé d'elle en fin de vie, d'un montant de plus de 23 000 euros. La soeur accusait son frère de recel successoral et la cour de cassation lui donnait raison estimant que les dons manuels ne répondaient pas aux critères du présent d'usage. (Cass. 1re civ. 11 mai 2023, n° 21-18616).