Maître Maximilien LEBLIC

Avocat au barreau de Paris

Compétences : Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité internationale, Droit fiscal et droit douanier

Barreau : Paris

Adresse : 165 RUE SAINT HONORE 75001 PARIS

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Publié le 02/12/2020

Exonération d'impôt temporaire des dons d'argent familiaux

Article juridique - Droit fiscal et droit douanier

Par Me Maximilien LEBLIC

Exonération d'impôt temporaire des dons d'argent familiaux

Pour encourager les contribuables à débloquer l'épargne accumulée pendant la crise sanitaire le législateur a prévu une exonération temporaire des dons familiaux en espèces.

Cette exonération d'impôt s'applique sous certaines conditions aux donations consenties entre le 15 juillet 2020 et le 30 juin 2021 dans la limite de 100 000 €.

C'est donc le moment idéal pour aider vos enfants ou petits-enfants dans leur projet en leur consentant une donation.

Pour être éligible à cette exonération le bénéficiaire de la donation doit être l'enfant, le petit-enfant ou l'arrière-petit-enfant du donateur.

Si le donateur n'a pas d'enfant, le bénéficiaire de la donation peut être son neveu ou sa nièce.

La donation doit servir à financer soit :

la construction de la résidence principale (mais pas l'achat d'un logement déjà construit) ;
la réalisation de travaux énergétiques éligibles à la prime de transition énergétique dans la résidence principale du bénéficiaire ;
l'investissement au capital d'une petite entreprise (moins de 50 salariés, en activité depuis moins de 5 ans, n'ayant pas encore distribué de dividendes et avec un bilan inférieur à 10 M €) dont la direction est assurée par celui qui reçoit le don pendant une durée de 3 ans ; il peut s'agir d'une création d'entreprise.

La donation reçue par le donataire doit être utilisée dans les trois mois de son versement.

Cette exonération est cumulable avec les autres abattements en vigueur qui se renouvellent tous les 15 ans, à savoir :

l'abattement de 100 000 € sur les donations entre parents et enfants ;
l'abattement de 31 865 € entre grands-parents et petits-enfants) ;
l'abattement de 31 865 € sur les dons de sommes d'argents aux enfants ou petits-enfants majeurs à condition que le donateur ait moins de 80 ans.

En pratique pour garantir le bénéfice de cette exonération temporaire je recommande d'assortir la donation d'un pacte adjoint qui impose au donataire d'utiliser l'argent reçu dans un délai de trois mois dans l'un des trois cas visés par la loi.

Mon cabinet peut vous accompagner pour la réalisation de toutes les démarches juridiques et fiscale afférentes à ce type de donations (déclaration du don manuel, rédaction du pacte adjoint, enregistrement, etc.).

Pour les donations simples nous proposons un forfait d'honoraires qui comprend toutes nos diligences de 500 € TTC.