Maître Alexandra GASC MIZIAN

Avocat au barreau de la Drôme

Compétences : Droit fiscal et droit douanier

Barreau : Drôme

Adresse : 9 rue Jules Vernissat 26100 ROMANS SUR ISERE

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Publié le 04/01/2017

IR : précisions quant au divorce par consentement mutuel sous seing privé contresigné par des avocats

Article juridique - Droit fiscal et droit douanier

Par Me Alexandra GASC MIZIAN

IR : précisions quant au divorce par consentement mutuel sous seing privé contresigné par des avocats

La loi de modernisation de la justice du 21ème siècle a créé une nouvelle procédure de divorce par consentement mutuel sans intervention du juge : l’acte de divorce peut désormais être sous seing privé contresigné par un avocat puis déposé au rang des minutes d’un notaire.

A cette occasion, le bénéfice de la réduction d’impôt de 25% du montant de la prestation compensatoire, plafonné à 30 500 €, versée en capital a été expressément ouverte aux prestations versées dans le cadre de la procédure de divorce par consentement mutuel sous seing privé (art. 50 loi de modernisation de la justice).

Cette loi étend également aux personnes divorcées selon cette nouvelle procédure, de solliciter la décharge de solidarité de paiement de l’impôt sur le revenu.

Marlène ALONSO et Alexandra GASC-MIZIAN

http://www.cadra.fr/ir-nouveautes-entrainees-par-linstauration-du-divorce-par-consentement-mutuel-sous-seing-prive-contresigne-par-des-avocats/