Maître Arame-Sophie LOUM

Avocat au barreau de Lyon

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Lyon

Adresse : 20 rue de la Villette 69003 LYON

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Publié le 07/06/2021

Dons de sommes d’argent à mes enfants, petits-enfants, arrière-petits-enfants, jusqu’à quel montant suis-je exonéré de droits de donation ?

Article juridique - Droit fiscal et droit douanier

Par Me Arame-Sophie LOUM

Dons de sommes d’argent à mes enfants, petits-enfants, arrière-petits-enfants, jusqu’à quel montant suis-je exonéré de droits de donation ?

En cas de don d’une somme d’argent à vos enfants, petits-enfants voir arrière-petits-enfants, cette libéralité est en principe imposable aux droits de donation.

Cependant, plusieurs mécanismes et exonérations existants peuvent permettre d’échapper aux droits de donation

I. Exonération des dons familiaux en espèce

Vous pouvez donner jusqu’à 31 865 euros (soit par chèque, virement, ou en espèce) un enfant, petit-enfant et arrière-petit-enfant en exonération de droits de donation, à la double condition (1) que vous ayez moins de 80 ans et (2) que le donataire soit majeur ou soit un mineur émancipé. Cette exonération est renouvelable tous les 15 ans.

Il existe également une exonération temporaire pour les dons consentis du 15 juillet 2020 au 30 juin à un enfant, petit-enfant et arrière-petit-enfant jusqu’à 100 000 euros, à la condition que le donataire utilise dans les 3 mois la somme :

à des travaux et dépenses de rénovation énergétique éligibles à la prime de transition énergétique et réalisés dans sa résidence principale, dont il est propriétaire ;
ou à la construction de sa résidence principale ;
ou à la souscription au capital (initial ou aux augmentations de capital) d'une petite entreprise au sens de la réglementation européenne.

II. Application des abattements pour le calcul des droits de donation

Pour le calcul des droits de donation, il existe des abattements dont le montant diffère selon le lien de parenté avec le donataire :