Maître Isabelle KISTNER

Avocat au barreau du Val-de-Marne - Créteil

Compétences : Droit du travail et social, Droit de la famille, des personnes et de leur patrimoine, Procédure civile, Baux d'habitation

Barreau : Val-de-Marne

Adresse : 20 Rue Albert Thomas 94500 CHAMPIGNY SUR MARNE

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Publié le 17/01/2022

PRESTATION COMPENSATOIRE et REDUCTION D’IMPÔTS

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

Par Me Isabelle KISTNER

PRESTATION COMPENSATOIRE et REDUCTION D’IMPÔTS

La prestation compensatoire, cette somme fixée entre les époux ou par le Juge, au terme du divorce pour « compenser, autant qu'il est possible, la disparité que la rupture du mariage crée dans les conditions de vie respectives » (article 270 du Code civil) avait un régime fiscal un peu différent des pensions alimentaires, selon qu’elle était versée en capital (un seul versement) ou sous forme de rente (sur 8 ans maximum).

Sous forme de rente (mensuelle généralement), la prestation compensatoire est déductible pour son débiteur et imposable pour son créancier.

En revanche, versée sous forme de capital, libéré dans les 12 mois suivant le jugement ou le dépôt au rang des minutes du Notaire de la convention de divorce par consentement mutuel, la prestation est déductible pour son débiteur (dans la limite de 25 % de son montant et plafonnée à 30.500 €) dans l’année du versement, voire sur deux années fiscales si le paiement est à cheval sur deux années civiles, mais non soumise à impôt pour son bénéficiaire.

La nouveauté de la loi de finances 2021, c’est que les prestations compensatoires mixtes, c’est-à-dire composées en partie sous forme de capital et en partie sous forme de rente, le capital versé dans les 12 mois du jugement ou convention de divorce sera lui aussi soumis à la réduction d’impôt sans imposition pour son créancier.

https://www.economie.gouv.fr/dgfip