{"id":11357,"date":"2020-10-02T10:25:00","date_gmt":"2020-10-02T08:25:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2020\/10\/02\/les-prets-de-sommes-dargent-de-plus-de-5-000-e-doivent-etre-declares-au-fisc\/"},"modified":"2020-11-12T12:00:13","modified_gmt":"2020-11-12T11:00:13","slug":"les-prets-de-sommes-dargent-de-plus-de-5-000-e-doivent-etre-declares-au-fisc","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/10\/02\/les-prets-de-sommes-dargent-de-plus-de-5-000-e-doivent-etre-declares-au-fisc\/","title":{"rendered":"Les pr\u00eats de sommes d\u2019argent de plus de 5\u00a0000\u00a0\u20ac doivent \u00eatre d\u00e9clar\u00e9s au fisc"},"content":{"rendered":"<p>Lorsqu\u2019un pr\u00eat de sommes d\u2019argent est conclu entre particuliers, celui-ci doit en principe \u00eatre d\u00e9clar\u00e9, par le pr\u00eateur et l\u2019emprunteur, aupr\u00e8s de l\u2019administration fiscale. Une d\u00e9claration obligatoire d\u00e8s lors que le montant du pr\u00eat d\u00e9passe 760\u00a0\u20ac. Pour les pr\u00eats conclus \u00e0 compter du 27 septembre 2020, ce montant est pass\u00e9 \u00e0 5\u00a0000\u00a0\u20ac.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision\u00a0:<\/span> la d\u00e9claration doit \u00eatre effectu\u00e9e via un formulaire sp\u00e9cifique (cerfa n\u00b0 10142*06) et d\u00e9pos\u00e9e d\u00e8s la r\u00e9daction du contrat de pr\u00eat (ou la conclusion du contrat lorsqu\u2019il est verbal) ou au plus tard le 15 f\u00e9vrier de l\u2019ann\u00e9e suivant celle de la conclusion du pr\u00eat.<\/p>\n<p>\u00c0 noter que lorsque plusieurs contrats de pr\u00eats d\u2019un montant unitaire inf\u00e9rieur \u00e0 5\u00a0000\u00a0\u20ac sont conclus au cours d\u2019une ann\u00e9e au nom d\u2019un m\u00eame d\u00e9biteur ou d\u2019un m\u00eame cr\u00e9ancier et que leur total d\u00e9passe 5\u00a0000\u00a0\u20ac, tous les contrats ainsi conclus doivent \u00eatre d\u00e9clar\u00e9s.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2062\/declaration-de-contrat-de-pret\" class=\"target-blank\"><br \/>\n               Formulaire de d\u00e9claration de pr\u00eat<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de pr\u00eats entre particuliers, le montant \u00e0 partir duquel une d\u00e9claration \u00e0 l\u2019administration fiscale est obligatoire est pass\u00e9 r\u00e9cemment de 760\u00a0\u20ac \u00e0 5\u00a0000\u00a0\u20ac. Un rehaussement qui s\u2019applique aux pr\u00eats conclus \u00e0 compter du 27 septembre 2020.<\/p>\n","protected":false},"author":5,"featured_media":11358,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,36],"tags":[],"class_list":["post-11357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/11357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=11357"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/11357\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/11358"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=11357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=11357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=11357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}