Maître Didier ADJEDJ

Avocat au barreau de Carpentras

Compétences : Droit des sociétés commerciales et professionnelles, Droit de la famille, divorce, séparation, Droit du patrimoine, Droit du travail et social

Barreau : Carpentras

Adresse : 34 Cours Aristide Briand 84100 ORANGE

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Publié le 03/08/2017

Fiscalité applicable à la prestation compensatoire

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

Par Me Didier ADJEDJ

Fiscalité applicable à la prestation compensatoire

"Divorce : L'aspect fiscal des modalités de règlement de la prestation compensatoire"

La fiscalité de la prestation compensatoire constitue l'un des sujets principaux suscitant bon nombre d'interrogations auprès des époux souhaitant divorcer. Avant toute chose, il convient de préciser que la fiscalité de la prestation compensatoire ne tient pas compte du type de divorce engagé. Ainsi, qu'il s'agisse d'un divorce par consentement mutuel ou d'un divorce contentieux, les règles fiscales demeurent identiques. Seule compte la forme que revêt la prestation compensatoire: soit une prestation compensatoire versée sous forme de rente viagère, soit une prestation compensatoire versée sous forme de capital.

La rente viagère consiste dans le versement d'une mensualité jusqu'au décès de son bénéficiaire. En ce qui concerne l'impôt sur le revenu: celui qui reçoit la prestation compensatoire sera imposé sur la somme versée à ce titre et celui qui verse la prestation compensatoire pourra déduire cette rente de son revenu déclaré, étant précisé que cette déduction se fera en pratique en apposant le montant exact versé durant l'année fiscale dans la case "pension alimentaire".

Le versement de la prestation compensatoire en capital suppose que le montant total soit déjà connu dans son intégralité. Si la prestation compensatoire est versée sur une période supérieure à 12 mois, les règles fiscales sont identiques à celles applicables au versement de la prestation compensatoire sous forme de rente viagère. Si la prestation compensatoire est versée sur une période inférieure à 12 mois, celui qui reçoit la prestation compensatoire n'est pas imposé sur la somme versée et celui qui la verse bénéficie d'une réduction d'impôt limitée à 25% du montant de cette prestation dans la limite de 30.500 €, étant précisé que cette réduction se fera en pratique en apposant le montant de la prestation dans la rubrique "prestation compensatoire".

D'où la nécessité de prendre conseil auprès d'un Avocat compétent, Maître Didier ADJEDJ pratiquant le droit de la famille depuis 25 ans.