Maître Karine TRILOFF

Avocat au barreau de Marseille

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit des assurances, Droit de la santé

Barreau : Marseille

Adresse : 25 rue Fauchier 13002 MARSEILLE

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Publié le 06/09/2017

Fiscalité et prestation compensatoire

Article juridique

Par Me Karine TRILOFF

La prestation compensatoire peut être vue comme une somme d’argent importante à donner à son ex-époux mais a des avantages fiscaux certains.

Dès la première visite en son cabinet, Karine TRILOFF vous aiguillera non seulement sur les demandes concernant votre divorce mais aussi sur tout le pan fiscal des suites de cette procédure.

En effet, en ce qui concerne l’impôt sur le revenu, le régime fiscal de la prestation compensatoire est soumis à deux principes :

- Lorsque le débiteur de la prestation compensatoire s’acquitte de son obligation en capital et qu’il le fait dans les 12 mois à compter de la date à laquelle le jugement est prononcé, il bénéficie d’une réduction d’impôt sur le revenu égale à 25% du montant fixé par le juge, retenu dans la limite de 30 500 euros.

Si les sommes ont été réparties à cheval sur deux années civiles, la réduction d’impôt est également répartie sur deux ans au prorata des versements effectués.

La réduction d'impôt est également applicable : aux prestations compensatoires versées sous forme d’attribution de biens ou de droits ; aux versements en capital se substituant à l’attribution de rentes.

Par ailleurs, l'ex-conjoint qui reçoit la prestation compensatoire ne sera pas imposé sur les sommes reçues en capital.

Votre avocat, Karine TRILOFF par son expérience dans ce domaine vous aidera à comprendre comment bénéficier de ces réductions et vous apportera son expertise essentielle dans ce type de procédure.

- Lorsque le capital en numéraire est libéré sur une période supérieure à douze mois ou lorsque la prestation compensatoire est servie sous forme de rentes, les versements suivent en revanche le régime des pensions alimentaires. Ils sont par conséquent déductibles pour le débiteur et imposables au nom du bénéficiaire.

L'ex-conjoint qui verse la prestation compensatoire bénéficie d'une déduction du revenu en pension alimentaire pour les versements de sommes d'argent effectivement payées au créancier au titre de l'année d'imposition.

L'ex-conjoint qui reçoit la prestation compensatoire est imposé sur les sommes perçues selon le régime fiscal applicable aux pensions alimentaires perçues.