{"id":21668,"date":"2021-05-31T16:48:00","date_gmt":"2021-05-31T14:48:00","guid":{"rendered":"https:\/\/avoloi.eu\/blog\/?p=21668"},"modified":"2021-05-31T16:48:00","modified_gmt":"2021-05-31T14:48:00","slug":"impots-prestation-compensatoire","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/impots-prestation-compensatoire\/","title":{"rendered":"Imp\u00f4ts 2021 sur les revenus 2020 : D\u00e9duction de la prestation compensatoire en cas de divorce"},"content":{"rendered":"<p>Jusqu\u2019en 2020, le r\u00e9gime fiscal des prestations compensatoires pay\u00e9es \u00e0 la suite d\u2019un divorce diff\u00e9rait selon la proc\u00e9dure de divorce employ\u00e9e et leurs modalit\u00e9s de paiement. La loi de finances pour 2021 d\u00e9cide d\u00e9sormais d\u2019harmoniser les r\u00e8gles de d\u00e9ductibilit\u00e9 pour toutes les prestations compensatoires vers\u00e9es en cas de divorce.<\/p>\n<h2><strong>R\u00e9duction d\u2019imp\u00f4t et versements en capital dans les 12 mois<\/strong><\/h2>\n<p>L\u2019attribution d\u2019une prestation compensatoire d\u00e9cid\u00e9e au cours d\u2019une proc\u00e9dure de divorce a pour but d&rsquo;att\u00e9nuer les d\u00e9s\u00e9quilibres financiers cr\u00e9\u00e9s entre les ex-\u00e9poux dans leurs conditions de vie du fait de la rupture du mariage.<\/p>\n<h3><strong>R\u00e9gime applicable avant la d\u00e9claration 2021<\/strong><\/h3>\n<p>Jusqu\u2019en 2020 seules ouvraient droit \u00e0 une r\u00e9duction d\u2019<a href=\"https:\/\/avoloi.eu\/blog\/tag\/impot\/\">imp\u00f4t<\/a> sur le revenu, les prestations compensatoires vers\u00e9es en capital par l\u2019ex-conjoint dans les douze mois suivant le jugement ou la convention de divorce homologu\u00e9e par le juge. \u00c9taient donc exclues du b\u00e9n\u00e9fice de la r\u00e9duction d\u2019imp\u00f4t les prestations compensatoires m\u00ealant versements en capital pour une partie et paiement sous forme de rente pour une autre partie, ainsi que celles dont le montant \u00e9tait spontan\u00e9ment d\u00e9termin\u00e9 par les \u00e9poux dans le cadre d\u2019un divorce par consentement mutuel sans faire l\u2019objet d\u2019une homologation ult\u00e9rieure par un juge.<\/p>\n<p>Saisi de la question, le Conseil constitutionnel a jug\u00e9 la diff\u00e9rence de traitement fiscal entre les prestations compensatoires contraire \u00e0 la constitution le 31 janvier 2020. La loi de finances pour 2021 harmonise en cons\u00e9quence les r\u00e8gles fiscales li\u00e9es \u00e0 la d\u00e9ductibilit\u00e9 des prestations compensatoires en cas de divorce.<\/p>\n<h3><strong>R\u00e9gime applicable \u00e0 compter de la d\u00e9claration 2021 sur les revenus 2020<\/strong><\/h3>\n<p>\u00c0 compter de la d\u00e9claration d\u2019imp\u00f4t 2021 portant sur les revenus 2020, tout versement effectu\u00e9 en capital par un ex-\u00e9poux <strong>en une ou plusieurs fois dans les 12 mois<\/strong> suivant le divorce peut \u00eatre d\u00e9duit de son revenu imposable. Le point de d\u00e9part du d\u00e9lai de 12 mois est fix\u00e9&nbsp;:<\/p>\n<ul>\n<li>au jour o\u00f9 le jugement est pass\u00e9 en force de chose jug\u00e9e lorsque l\u2019attribution de la prestation compensatoire provient d\u2019une d\u00e9cision de justice (jugement de divorce ou convention de divorce homologu\u00e9e par un juge)&nbsp;;<\/li>\n<li>au jour o\u00f9 la convention a acquis force ex\u00e9cutoire lorsque le montant de la prestation compensatoire a \u00e9t\u00e9 d\u00e9cid\u00e9e par les ex-\u00e9poux dans le cadre d\u2019un divorce par consentement mutuel, c\u2019est-\u00e0-dire d\u00e8s lors que la convention \u00e9tablie par les ex-conjoints et contresign\u00e9e par les avocats a \u00e9t\u00e9 d\u00e9pos\u00e9e au rang des minutes d&rsquo;un notaire.<\/li>\n<\/ul>\n<h3><strong>Montant de la r\u00e9duction d\u2019imp\u00f4t<\/strong><\/h3>\n<p>Le paiement en capital de la <a href=\"https:\/\/avoloi.eu\/blog\/tag\/prestation-compensatoire\/\">prestation compensatoire<\/a> par l\u2019ex-conjoint lui conf\u00e8re un droit \u00e0 r\u00e9duction d\u2019imp\u00f4t correspondant \u00e0 25% du montant des sommes vers\u00e9es dans les 12 mois du divorce. Ce montant est toutefois limit\u00e9 \u00e0 30&nbsp;500 \u20ac, l\u2019avantage fiscal octroy\u00e9 ne pouvant donc exc\u00e9der 7 625 euros. Le contribuable doit mentionner le montant des sommes qu\u2019il a vers\u00e9es selon sa situation aux cases 7WN \u00e0 7WP de la d\u00e9claration de revenus 2042 RICI.<\/p>\n<p>De son c\u00f4t\u00e9, le b\u00e9n\u00e9ficiaire de la prestation compensatoire n\u2019est pas imposable \u00e0 l\u2019imp\u00f4t sur le revenu pour ces m\u00eames sommes.<\/p>\n<h3><strong>Cas de la prestation compensatoire \u00e9tal\u00e9e sur deux ann\u00e9es civiles<\/strong><\/h3>\n<p>Bien que le paiement de la prestation compensatoire soit effectu\u00e9 dans les 12 mois du divorce, la lib\u00e9ration des sommes correspondantes peut en fait concerner deux ann\u00e9es civiles. Si le montant global de la prestation compensatoire ne d\u00e9passe pas 30&nbsp;500 \u20ac, la r\u00e9duction d\u2019imp\u00f4t s\u2019applique sur la base des sommes vers\u00e9es au titre de chaque ann\u00e9e civile. En revanche, si le montant global de la prestation exc\u00e8de 30&nbsp;500 \u20ac, la r\u00e9duction d\u2019imp\u00f4t s\u2019applique alors au prorata des sommes vers\u00e9es chaque ann\u00e9e par rapport au montant total des versements pr\u00e9vus.<\/p>\n<h2><strong>R\u00e9gime des pensions alimentaires pour les rentes et versements en capital sup\u00e9rieurs \u00e0 12 mois<\/strong><\/h2>\n<p>Le versement de la prestation compensatoire <strong>sous forme de rente<\/strong> n\u2019ouvre pas droit \u00e0 la r\u00e9duction d\u2019imp\u00f4t car son attribution a pour but d\u2019inciter \u00e0 un r\u00e8glement rapide des sommes dues. Le montant des rentes peut n\u00e9anmoins \u00eatre d\u00e9duit des revenus de l\u2019ex-\u00e9poux d\u00e9biteur de la prestation compensatoire <strong>au titre des pensions alimentaires<\/strong>. Ces rentes constituent toutefois un revenu imposable pour l\u2019ex-conjoint qui les per\u00e7oit.<\/p>\n<p>Les sommes que l\u2019ex-\u00e9poux verse <strong>en capital au-del\u00e0 du d\u00e9lai de 12 mois<\/strong> courant \u00e0 compter du divorce sont, de la m\u00eame mani\u00e8re, soumises au r\u00e9gime des pensions alimentaires.<\/p>\n<p>La <strong>prestation compensatoire mixte<\/strong> implique le paiement d\u2019un capital en num\u00e9raire sur une p\u00e9riode de 12 mois au plus suivant la date du divorce compl\u00e9t\u00e9 par le versement de rentes. Depuis la loi de finances pour 2021, il est d\u00e9sormais possible pour le contribuable concern\u00e9 de cumuler, d\u2019une part, la r\u00e9duction d\u2019imp\u00f4t au titre de la partie vers\u00e9e sous forme de capital en num\u00e9raire dans les 12 mois du divorce et, d\u2019autre part, l\u2019application du r\u00e9gime des pensions alimentaires pour la partie vers\u00e9e sous forme de rente.<\/p>\n<p><em>Image : <a href=\"https:\/\/unsplash.com\/@stellrweb?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\" target=\"_blank\" rel=\"nofollow noopener\">StellrWeb<\/a>&nbsp;sur&nbsp;<a href=\"https:\/\/unsplash.com\/s\/photos\/calculator?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\" target=\"_blank\" rel=\"nofollow noopener\">Unsplash<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jusqu\u2019en 2020, le r\u00e9gime fiscal des prestations compensatoires pay\u00e9es \u00e0 la suite d\u2019un divorce diff\u00e9rait selon certains crit\u00e8res&#8230;<\/p>\n","protected":false},"author":2,"featured_media":22625,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281],"tags":[752,86,123,65,753,119],"class_list":["post-21668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal-patrimonial","tag-capital","tag-impot","tag-impot-sur-le-revenu","tag-prestation-compensatoire","tag-reduction-dimpot","tag-rente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4ts 2021 &amp; Prestation compensatoire - Le blog Avoloi<\/title>\n<meta name=\"description\" content=\"Les r\u00e8gles de d\u00e9ductibilit\u00e9 pour toutes les prestations compensatoires vers\u00e9es en cas de divorce ont \u00e9t\u00e9 harmonis\u00e9es ! 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