{"id":17086,"date":"2023-07-07T10:47:00","date_gmt":"2023-07-07T08:47:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/07\/07\/une-proposition-de-loi-pour-inciter-a-transmettre\/"},"modified":"2023-09-22T12:00:13","modified_gmt":"2023-09-22T10:00:13","slug":"une-proposition-de-loi-pour-inciter-a-transmettre","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/07\/07\/une-proposition-de-loi-pour-inciter-a-transmettre\/","title":{"rendered":"Une proposition de loi pour inciter \u00e0 transmettre"},"content":{"rendered":"<p>Un groupe de d\u00e9put\u00e9s vient de d\u00e9poser \u00e0 l\u2019Assembl\u00e9e nationale une proposition de loi destin\u00e9e \u00e0 faire baisser le co\u00fbt des transmissions. La premi\u00e8re mesure viserait \u00e0 sortir de l\u2019assiette de calcul des droits de succession les biens immobiliers du d\u00e9funt \u00e0 hauteur de 300\u00a0000\u00a0\u20ac. \u00c0 condition toutefois que les biens en question soient transmis en ligne directe. Deuxi\u00e8me mesure, l\u2019abattement fiscal applicable aux donations entre grands-parents et petits-enfants (31\u00a0865\u00a0\u20ac) serait align\u00e9 sur celui applicable aux donations entre parents et enfants, soit 100\u00a0000\u00a0\u20ac.<\/p>\n<p>En outre, les auteurs du texte proposent de faire passer le d\u00e9lai de rappel fiscal des donations ant\u00e9rieures de\u00a015 \u00e0 10\u00a0ans pour offrir la possibilit\u00e9 de transmettre dans un laps de temps plus r\u00e9duit \u00e0 un m\u00eame b\u00e9n\u00e9ficiaire. Ce qui permettrait de revenir au d\u00e9lai qui s\u2019appliquait avant le 17\u00a0ao\u00fbt\u00a02012.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Rappel\u00a0:<\/span> le d\u00e9lai de rappel fiscal est le laps de temps qu\u2019il faut pour reconstituer \u00ab\u00a0\u00e0 plein\u00a0\u00bb les abattements applicables dans le cadre des donations.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/textes\/l16b1490_proposition-loi#\" class=\"target-blank\"><br \/>\n               Proposition de loi n\u00b0\u00a01490, enregistr\u00e9 \u00e0 la Pr\u00e9sidence de l\u2019Assembl\u00e9e nationale le 4\u00a0juillet\u00a02023<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une proposition de loi enregistr\u00e9e r\u00e9cemment \u00e0 l\u2019Assembl\u00e9e nationale vise notamment \u00e0 porter le montant de l\u2019abattement fiscal pour les donations entre grands-parents et petits-enfants de 31\u00a0865\u00a0\u20ac \u00e0 100\u00a0000\u00a0\u20ac.<\/p>\n","protected":false},"author":5,"featured_media":17087,"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":[36],"tags":[32],"class_list":["post-17086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-patrimoine","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17086"}],"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=17086"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17086\/revisions"}],"predecessor-version":[{"id":17096,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17086\/revisions\/17096"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17087"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=17086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=17086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=17086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}