@socialgouv/fiches-vdd 2.1143.0 → 2.1144.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/F31621.json +10 -60
- package/data/associations/N31332.json +2 -2
- package/data/associations/R32050.json +1 -1
- package/data/associations/R41973.json +118 -20
- package/data/associations/index.json +213 -213
- package/data/index.json +76736 -76736
- package/data/particuliers/F1165.json +33 -0
- package/data/particuliers/F1265.json +537 -315
- package/data/particuliers/F1385.json +1991 -1986
- package/data/particuliers/F14012.json +1997 -1092
- package/data/particuliers/F16053.json +193 -104
- package/data/particuliers/F1614.json +1 -1
- package/data/particuliers/F16904.json +2268 -3201
- package/data/particuliers/F17059.json +38 -4
- package/data/particuliers/F17319.json +1 -1
- package/data/particuliers/F18090.json +3 -3
- package/data/particuliers/F1939.json +3 -13
- package/data/particuliers/F1943.json +1 -32
- package/data/particuliers/F20820.json +90 -84
- package/data/particuliers/F21789.json +1 -1
- package/data/particuliers/F2697.json +6 -6
- package/data/particuliers/F2713.json +2 -2
- package/data/particuliers/F31136.json +294 -73
- package/data/particuliers/F31463.json +3 -7
- package/data/particuliers/F3151.json +1925 -1267
- package/data/particuliers/F31621.json +10 -60
- package/data/particuliers/F33952.json +238 -27
- package/data/particuliers/F34661.json +20 -1
- package/data/particuliers/F34964.json +1 -1
- package/data/particuliers/F35178.json +75 -0
- package/data/particuliers/F35308.json +150 -0
- package/data/particuliers/F36139.json +1 -1
- package/data/particuliers/F37311.json +16 -16
- package/data/particuliers/F37400.json +2 -2
- package/data/particuliers/F961.json +1 -1
- package/data/particuliers/N184.json +2 -2
- package/data/particuliers/N31332.json +2 -2
- package/data/particuliers/R1224.json +22 -3
- package/data/particuliers/R21200.json +2 -2
- package/data/particuliers/R32050.json +1 -1
- package/data/particuliers/R37077.json +91 -5
- package/data/particuliers/R38077.json +1 -1
- package/data/particuliers/R41973.json +118 -20
- package/data/particuliers/R48348.json +17 -1
- package/data/particuliers/R48350.json +17 -1
- package/data/particuliers/R48364.json +17 -1
- package/data/particuliers/R54917.json +0 -34
- package/data/particuliers/R58932.json +1 -1
- package/data/particuliers/R65687.json +60 -1
- package/data/particuliers/R69387.json +28 -2
- package/data/particuliers/index.json +5330 -5330
- package/data/professionnels/F2160.json +1 -1
- package/data/professionnels/F21789.json +1 -1
- package/data/professionnels/F22576.json +2 -2
- package/data/professionnels/F23568.json +16 -0
- package/data/professionnels/F3094.json +24 -144
- package/data/professionnels/F31188.json +301 -1
- package/data/professionnels/F32193.json +25 -9
- package/data/professionnels/F33754.json +3 -3
- package/data/professionnels/F35939.json +271 -296
- package/data/professionnels/R1224.json +22 -3
- package/data/professionnels/R38077.json +1 -1
- package/data/professionnels/R60439.json +1 -1
- package/data/professionnels/R60444.json +1 -1
- package/data/professionnels/R60458.json +0 -34
- package/data/professionnels/R60845.json +5 -5
- package/data/professionnels/R60846.json +1 -1
- package/data/professionnels/index.json +2307 -2307
- package/package.json +1 -1
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"text": "Le don manuel consiste à remettre de la main à la main différents types de biens. Il est taxable lorsque
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"text": "Le don manuel consiste à remettre de la main à la main différents types de biens. Il est taxable lorsque l' administration fiscale en prend connaissance."
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"text": "modified 2024-08-29"
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"text": "Il consiste à remettre un bien
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"text": "Il consiste à remettre un bien "
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"text": "de la main à la main"
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"text": ", tel qu'un objet (bijou, voiture, tableau, etc.) ou une somme d'argent."
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"text": "Le don peut aussi s'effectuer par
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"text": "Le don peut aussi s'effectuer par "
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"text": "virement "
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"text": "(somme d'argent) ou concerner des "
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"attributes": {
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"LienID": "R1863",
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"type": "Définition de glossaire"
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"attributes": {
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"LienID": "R1863",
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"type": "Définition de glossaire"
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"text": "valeurs mobilières"
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"name": "ASavoir",
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"text": "À savoir"
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"children": [
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"text": "Si "
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"name": "LienExterne",
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"attributes": {
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"URL": "https://www.impots.gouv.fr/portail/particulier/questions/jai-fait-un-cadeau-loccasion-dun-evenement-particulier-doit-il-etre-declare"
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"text": "vous recevez un cadeau pour une occasion particulière"
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"text": " (par exemple, anniversaire, mariage, naissance, réussite à un examen), il ne s'agit pas d'un don manuel, mais d'un "
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"text": "présent d'usage"
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"text": ". La valeur du cadeau doit être raisonnable, c'est-à-dire proportionnée aux revenus de celui qui vous l'offre. Si cette condition est respectée, vous n'avez rien à déclarer."
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"text": "Le don manuel est "
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"text": "irrévocable"
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"text": ", vous ne pourrez pas l'annuler."
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"text": " sur les donations."
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"URL": "https://www.impots.gouv.fr/portail/particulier/questions/jai-fait-un-cadeau-loccasion-dun-evenement-particulier-doit-il-etre-declare"
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"text": "Le paiement des droits de donation s'effectue, si nécessaire, en même temps que la déclaration."
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"text": "Si vous n'avez pas déclaré le don spontanément mais que l'administration l'a découvert (à la suite d'une demande de sa part ou d'un contrôle), la déclaration doit être déposée dans le mois qui suit."
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|
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|
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|
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},
|
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{
|
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|
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|
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|
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|
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|
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@@ -2275,13 +2373,13 @@
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|
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|
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|
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|
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|
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"URL": "https://www.impots.gouv.fr/portail/node/9032",
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"text": " à votre service fiscal départemental chargé de l'enregistrement."
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"URL": "https://www.impots.gouv.fr/annuaire-des-services-charges-de-lenregistrement"
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"text": "Votre déclaration ne sera pas accessible dans votre espace personnel sécurisé sur le site de l'administration fiscale."
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|
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"type": "text",
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{
|
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|
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{
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|
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"text": "Il faut déterminer la valeur du bien avant de calculer le montant des droits de donation éventuellement dus."
|
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{
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|
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|
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"text": "Depuis août 2011"
|
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|
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}
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|
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|
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|
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|
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|
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"text": "Valeur du bien"
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|
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"children": [
|
|
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|
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{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "La calcul dépend de la date du don :"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
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},
|
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|
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|
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|
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|
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"attributes": {
|
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"affichage": "radio"
|
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|
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"children": [
|
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"name": "
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|
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"attributes": {
|
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"type": "puce"
|
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|
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},
|
|
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|
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"name": "Cas",
|
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|
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{
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"name": "
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
+
"text": "Depuis août 2011"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
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{
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|
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"name": "Paragraphe",
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Les droits de donation sont calculés sur la valeur des biens "
|
|
3082
|
+
},
|
|
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|
{
|
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|
"type": "element",
|
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|
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"name": "
|
|
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|
+
"name": "MiseEnEvidence",
|
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|
"children": [
|
|
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|
{
|
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3088
|
"type": "text",
|
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|
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"text": "
|
|
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|
+
"text": "à l'une des 2 dates"
|
|
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|
+
}
|
|
3091
|
+
]
|
|
3092
|
+
},
|
|
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|
+
{
|
|
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|
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"type": "text",
|
|
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|
+
"text": " suivantes :"
|
|
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|
+
}
|
|
3097
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
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"type": "element",
|
|
3101
|
+
"name": "Liste",
|
|
3102
|
+
"attributes": {
|
|
3103
|
+
"type": "puce"
|
|
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|
+
},
|
|
3105
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "Item",
|
|
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
3114
|
+
{
|
|
3115
|
+
"type": "text",
|
|
3116
|
+
"text": "Jour de la déclaration du don"
|
|
3117
|
+
}
|
|
3118
|
+
]
|
|
3119
|
+
}
|
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|
+
]
|
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|
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},
|
|
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|
+
{
|
|
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|
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"type": "element",
|
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|
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"name": "Item",
|
|
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|
+
"children": [
|
|
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|
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{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
3130
|
+
{
|
|
3131
|
+
"type": "text",
|
|
3132
|
+
"text": "Jour où le don est effectué."
|
|
3133
|
+
}
|
|
3134
|
+
]
|
|
2919
3135
|
}
|
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|
]
|
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|
}
|
|
@@ -2923,17 +3139,25 @@
|
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},
|
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|
{
|
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|
"type": "element",
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|
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"name": "
|
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|
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"name": "Paragraphe",
|
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|
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
3146
|
+
"text": "C'est la "
|
|
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|
+
},
|
|
2928
3148
|
{
|
|
2929
3149
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "MiseEnEvidence",
|
|
2931
3151
|
"children": [
|
|
2932
3152
|
{
|
|
2933
3153
|
"type": "text",
|
|
2934
|
-
"text": "
|
|
3154
|
+
"text": "valeur la plus élevée"
|
|
2935
3155
|
}
|
|
2936
3156
|
]
|
|
3157
|
+
},
|
|
3158
|
+
{
|
|
3159
|
+
"type": "text",
|
|
3160
|
+
"text": " qui est retenue."
|
|
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3161
|
}
|
|
2938
3162
|
]
|
|
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3163
|
}
|
|
@@ -2941,137 +3165,135 @@
|
|
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|
},
|
|
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|
{
|
|
2943
3167
|
"type": "element",
|
|
2944
|
-
"name": "
|
|
3168
|
+
"name": "Cas",
|
|
2945
3169
|
"children": [
|
|
2946
|
-
{
|
|
2947
|
-
"type": "text",
|
|
2948
|
-
"text": "C'est la "
|
|
2949
|
-
},
|
|
2950
3170
|
{
|
|
2951
3171
|
"type": "element",
|
|
2952
|
-
"name": "
|
|
3172
|
+
"name": "Titre",
|
|
2953
3173
|
"children": [
|
|
2954
3174
|
{
|
|
2955
3175
|
"type": "text",
|
|
2956
|
-
"text": "
|
|
3176
|
+
"text": "Avant août 2011"
|
|
2957
3177
|
}
|
|
2958
3178
|
]
|
|
2959
3179
|
},
|
|
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3180
|
{
|
|
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|
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"type": "
|
|
2962
|
-
"
|
|
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|
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"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
3184
|
+
{
|
|
3185
|
+
"type": "text",
|
|
3186
|
+
"text": "Les droits de donation sont calculés sur la valeur des biens au jour de la déclaration du don."
|
|
3187
|
+
}
|
|
3188
|
+
]
|
|
2963
3189
|
}
|
|
2964
3190
|
]
|
|
2965
3191
|
}
|
|
2966
3192
|
]
|
|
2967
|
-
}
|
|
3193
|
+
}
|
|
3194
|
+
]
|
|
3195
|
+
},
|
|
3196
|
+
{
|
|
3197
|
+
"type": "element",
|
|
3198
|
+
"name": "SousChapitre",
|
|
3199
|
+
"children": [
|
|
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|
{
|
|
2969
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|
"type": "element",
|
|
2970
|
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"name": "
|
|
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|
+
"name": "Titre",
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
3206
|
+
"name": "Paragraphe",
|
|
2975
3207
|
"children": [
|
|
2976
3208
|
{
|
|
2977
3209
|
"type": "text",
|
|
2978
|
-
"text": "
|
|
3210
|
+
"text": "Calcul des droits"
|
|
2979
3211
|
}
|
|
2980
3212
|
]
|
|
3213
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
3220
|
+
{
|
|
3221
|
+
"type": "text",
|
|
3222
|
+
"text": "Le montant taxable est calculé après application de l'"
|
|
2981
3223
|
},
|
|
2982
3224
|
{
|
|
2983
3225
|
"type": "element",
|
|
2984
|
-
"name": "
|
|
3226
|
+
"name": "LienIntra",
|
|
3227
|
+
"attributes": {
|
|
3228
|
+
"LienID": "R3018",
|
|
3229
|
+
"type": "Définition de glossaire"
|
|
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|
+
},
|
|
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3231
|
"children": [
|
|
2986
3232
|
{
|
|
2987
3233
|
"type": "text",
|
|
2988
|
-
"text": "
|
|
3234
|
+
"text": "abattement"
|
|
2989
3235
|
}
|
|
2990
3236
|
]
|
|
2991
|
-
}
|
|
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|
-
]
|
|
2993
|
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}
|
|
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|
-
]
|
|
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|
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},
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
2998
|
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"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
3000
|
-
{
|
|
3001
|
-
"type": "text",
|
|
3002
|
-
"text": "Le montant taxable est calculé après application de l'"
|
|
3003
|
-
},
|
|
3004
|
-
{
|
|
3005
|
-
"type": "element",
|
|
3006
|
-
"name": "LienIntra",
|
|
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|
-
"attributes": {
|
|
3008
|
-
"LienID": "R3018",
|
|
3009
|
-
"type": "Définition de glossaire"
|
|
3010
|
-
},
|
|
3011
|
-
"children": [
|
|
3237
|
+
},
|
|
3012
3238
|
{
|
|
3013
3239
|
"type": "text",
|
|
3014
|
-
"text": "
|
|
3240
|
+
"text": " auquel vous pouvez avoir droit, notamment du fait de votre lien de parenté avec le donateur."
|
|
3015
3241
|
}
|
|
3016
3242
|
]
|
|
3017
3243
|
},
|
|
3018
|
-
{
|
|
3019
|
-
"type": "text",
|
|
3020
|
-
"text": " auquel vous pouvez avoir droit, notamment du fait de votre lien de parenté avec le donateur."
|
|
3021
|
-
}
|
|
3022
|
-
]
|
|
3023
|
-
},
|
|
3024
|
-
{
|
|
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|
-
"type": "element",
|
|
3026
|
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"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
3028
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|
{
|
|
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3245
|
"type": "element",
|
|
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|
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"name": "
|
|
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|
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"attributes": {
|
|
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|
-
"LienPublication": "F14203",
|
|
3033
|
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"type": "Fiche Question-réponse conditionnée",
|
|
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|
-
"audience": "Particuliers"
|
|
3035
|
-
},
|
|
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|
+
"name": "Paragraphe",
|
|
3036
3247
|
"children": [
|
|
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|
+
{
|
|
3249
|
+
"type": "element",
|
|
3250
|
+
"name": "LienInterne",
|
|
3251
|
+
"attributes": {
|
|
3252
|
+
"LienPublication": "F14203",
|
|
3253
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
3254
|
+
"audience": "Particuliers"
|
|
3255
|
+
},
|
|
3256
|
+
"children": [
|
|
3257
|
+
{
|
|
3258
|
+
"type": "text",
|
|
3259
|
+
"text": "Les tarifs des droits de donation"
|
|
3260
|
+
}
|
|
3261
|
+
]
|
|
3262
|
+
},
|
|
3037
3263
|
{
|
|
3038
3264
|
"type": "text",
|
|
3039
|
-
"text": "
|
|
3265
|
+
"text": " tiennent également compte de votre lien de parenté avec le donateur."
|
|
3040
3266
|
}
|
|
3041
3267
|
]
|
|
3042
3268
|
},
|
|
3043
|
-
{
|
|
3044
|
-
"type": "text",
|
|
3045
|
-
"text": " tiennent également compte de votre lien de parenté avec le donateur."
|
|
3046
|
-
}
|
|
3047
|
-
]
|
|
3048
|
-
},
|
|
3049
|
-
{
|
|
3050
|
-
"type": "element",
|
|
3051
|
-
"name": "Paragraphe",
|
|
3052
|
-
"children": [
|
|
3053
|
-
{
|
|
3054
|
-
"type": "text",
|
|
3055
|
-
"text": "Les tarifs, abattements et "
|
|
3056
|
-
},
|
|
3057
3269
|
{
|
|
3058
3270
|
"type": "element",
|
|
3059
|
-
"name": "
|
|
3060
|
-
"attributes": {
|
|
3061
|
-
"LienPublication": "F14205",
|
|
3062
|
-
"type": "Fiche d'information conditionnée",
|
|
3063
|
-
"audience": "Particuliers"
|
|
3064
|
-
},
|
|
3271
|
+
"name": "Paragraphe",
|
|
3065
3272
|
"children": [
|
|
3066
3273
|
{
|
|
3067
3274
|
"type": "text",
|
|
3068
|
-
"text": "
|
|
3275
|
+
"text": "Les tarifs, abattements et "
|
|
3276
|
+
},
|
|
3277
|
+
{
|
|
3278
|
+
"type": "element",
|
|
3279
|
+
"name": "LienInterne",
|
|
3280
|
+
"attributes": {
|
|
3281
|
+
"LienPublication": "F14205",
|
|
3282
|
+
"type": "Fiche d'information conditionnée",
|
|
3283
|
+
"audience": "Particuliers"
|
|
3284
|
+
},
|
|
3285
|
+
"children": [
|
|
3286
|
+
{
|
|
3287
|
+
"type": "text",
|
|
3288
|
+
"text": "réductions"
|
|
3289
|
+
}
|
|
3290
|
+
]
|
|
3291
|
+
},
|
|
3292
|
+
{
|
|
3293
|
+
"type": "text",
|
|
3294
|
+
"text": " applicables sont ceux en vigueur au jour de la déclaration du don."
|
|
3069
3295
|
}
|
|
3070
3296
|
]
|
|
3071
|
-
},
|
|
3072
|
-
{
|
|
3073
|
-
"type": "text",
|
|
3074
|
-
"text": " applicables sont ceux en vigueur au jour de la déclaration du don."
|
|
3075
3297
|
}
|
|
3076
3298
|
]
|
|
3077
3299
|
}
|