@socialgouv/fiches-vdd 2.1418.0 → 2.1420.0
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 +14 -0
- package/data/associations/F1125.json +1 -1
- package/data/associations/F1178.json +334 -366
- package/data/associations/index.json +239 -239
- package/data/index.json +78563 -78585
- package/data/particuliers/F1125.json +1 -1
- package/data/particuliers/F1178.json +334 -366
- package/data/particuliers/F1191.json +1 -52
- package/data/particuliers/F1266.json +1 -1
- package/data/particuliers/F12812.json +1 -1
- package/data/particuliers/F13244.json +1 -1
- package/data/particuliers/F13607.json +1 -1
- package/data/particuliers/F1362.json +1 -1
- package/data/particuliers/F14079.json +24 -0
- package/data/particuliers/F14198.json +1 -1
- package/data/particuliers/F14203.json +1 -1
- package/data/particuliers/F14205.json +1 -1
- package/data/particuliers/F1636.json +731 -11
- package/data/particuliers/F16841.json +1 -1
- package/data/particuliers/F1692.json +1 -1
- package/data/particuliers/F17319.json +3 -3
- package/data/particuliers/F17452.json +1 -1
- package/data/particuliers/F17578.json +3 -3
- package/data/particuliers/F1986.json +2 -2
- package/data/particuliers/F2107.json +1 -1
- package/data/particuliers/F2149.json +1 -1
- package/data/particuliers/F2152.json +1 -1
- package/data/particuliers/F22387.json +1 -1
- package/data/particuliers/F2440.json +787 -246
- package/data/particuliers/F24505.json +1 -1
- package/data/particuliers/F2456.json +1 -1
- package/data/particuliers/F2457.json +1 -1
- package/data/particuliers/F2533.json +1 -1
- package/data/particuliers/F2595.json +1 -1
- package/data/particuliers/F2622.json +1 -1
- package/data/particuliers/F2628.json +1 -1
- package/data/particuliers/F2635.json +333 -421
- package/data/particuliers/F2677.json +1 -1
- package/data/particuliers/F31101.json +1 -1
- package/data/particuliers/F31325.json +1 -1
- package/data/particuliers/F3161.json +3 -3
- package/data/particuliers/F31655.json +1 -1
- package/data/particuliers/F32272.json +960 -66
- package/data/particuliers/F32514.json +38 -79
- package/data/particuliers/F33307.json +820 -0
- package/data/particuliers/F33648.json +1 -1
- package/data/particuliers/F33682.json +813 -376
- package/data/particuliers/F33683.json +17 -17
- package/data/particuliers/F34128.json +1 -1
- package/data/particuliers/F345.json +1 -1
- package/data/particuliers/F34554.json +1 -1
- package/data/particuliers/F34902.json +1 -1
- package/data/particuliers/F35794.json +1 -1
- package/data/particuliers/F36909.json +3389 -941
- package/data/particuliers/F37924.json +1 -1
- package/data/particuliers/F760.json +130 -478
- package/data/particuliers/F838.json +1 -1
- package/data/particuliers/F924.json +1 -1
- package/data/particuliers/N20383.json +1 -1
- package/data/particuliers/N31160.json +1 -1
- package/data/particuliers/N31344.json +1 -1
- package/data/particuliers/N319.json +1 -1
- package/data/particuliers/N32.json +1 -1
- package/data/particuliers/R10279.json +1 -1
- package/data/particuliers/R11637.json +1 -1
- package/data/particuliers/R1970.json +1 -1
- package/data/particuliers/R1978.json +16 -16
- package/data/particuliers/R2028.json +44 -10
- package/data/particuliers/R20835.json +34 -0
- package/data/particuliers/R40716.json +6 -6
- package/data/particuliers/R42163.json +34 -0
- package/data/particuliers/R46960.json +34 -0
- package/data/particuliers/R49998.json +2 -77
- package/data/particuliers/R52221.json +34 -0
- package/data/particuliers/R56989.json +34 -0
- package/data/particuliers/R66455.json +34 -0
- package/data/particuliers/index.json +5444 -5444
- package/data/professionnels/F17452.json +1 -1
- package/data/professionnels/F17578.json +3 -3
- package/data/professionnels/F22387.json +1 -1
- package/data/professionnels/F23567.json +2 -2
- package/data/professionnels/F23571.json +1 -1
- package/data/professionnels/F24505.json +1 -1
- package/data/professionnels/F31201.json +1 -1
- package/data/professionnels/F31422.json +1 -1
- package/data/professionnels/F31684.json +2 -2
- package/data/professionnels/F31687.json +2 -2
- package/data/professionnels/F32351.json +2 -2
- package/data/professionnels/F32873.json +4303 -875
- package/data/professionnels/F32879.json +2 -2
- package/data/professionnels/F33794.json +1 -1
- package/data/professionnels/F34333.json +1 -1
- package/data/professionnels/F36266.json +1 -1
- package/data/professionnels/F38154.json +1 -1
- package/data/professionnels/N31782.json +1 -1
- package/data/professionnels/R10190.json +6 -6
- package/data/professionnels/R11637.json +1 -1
- package/data/professionnels/R1970.json +1 -1
- package/data/professionnels/R1978.json +14 -14
- package/data/professionnels/R2028.json +44 -10
- package/data/professionnels/R20835.json +34 -0
- package/data/professionnels/R40716.json +6 -6
- package/data/professionnels/R41209.json +6 -5
- package/data/professionnels/R42163.json +34 -0
- package/data/professionnels/R46960.json +34 -0
- package/data/professionnels/R52221.json +34 -0
- package/data/professionnels/R55068.json +4 -4
- package/data/professionnels/R56989.json +34 -0
- package/data/professionnels/R62399.json +1 -1
- package/data/professionnels/R62401.json +1 -1
- package/data/professionnels/R62700.json +34 -0
- package/data/professionnels/R66455.json +34 -0
- package/data/professionnels/R67525.json +34 -0
- package/data/professionnels/index.json +2429 -2430
- package/package.json +1 -1
- package/data/professionnels/R62794.json +0 -310
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"text": "Le rapport fiscal sert à calculer les droits de succession que doivent payer les héritiers, après réintégration de certaines donations ou dons."
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"text": "Aux biens que la personne possédait au jour de son décès, il ajoute les "
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"text": "Aux biens que la personne possédait au jour de son décès, il ajoute les donations qu'elle a réalisées pendant les "
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"text": "Ce rapport sert à calculer les droits de succession que les "
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"attributes": {
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"LienID": "R12469",
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"type": "Définition de glossaire"
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"text": "héritiers"
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"text": "Donations ayant été effectuées il y a plus de 15 ans"
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"text": "Donations ayant été effectuées il y a moins de 15 ans"
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"text": "dons manuels"
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"text": ", uniquement s'ils respectent les conditions exigées et qu'ils ont été "
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"text": "En savoir plus sur le don familial de somme d'argent"
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787
|
+
}
|
|
788
|
+
]
|
|
789
|
+
},
|
|
790
|
+
{
|
|
791
|
+
"type": "element",
|
|
792
|
+
"name": "Paragraphe",
|
|
793
|
+
"children": [
|
|
794
|
+
{
|
|
795
|
+
"type": "text",
|
|
796
|
+
"text": "Le "
|
|
797
|
+
},
|
|
798
|
+
{
|
|
799
|
+
"type": "element",
|
|
800
|
+
"name": "LienIntra",
|
|
801
|
+
"attributes": {
|
|
802
|
+
"LienID": "R50863",
|
|
803
|
+
"type": "Définition de glossaire"
|
|
804
|
+
},
|
|
805
|
+
"children": [
|
|
806
|
+
{
|
|
807
|
+
"type": "text",
|
|
808
|
+
"text": "donateur"
|
|
809
|
+
}
|
|
810
|
+
]
|
|
811
|
+
},
|
|
812
|
+
{
|
|
813
|
+
"type": "text",
|
|
814
|
+
"text": " doit avoir moins de 80 ans au jour de la transmission."
|
|
815
|
+
}
|
|
816
|
+
]
|
|
817
|
+
},
|
|
818
|
+
{
|
|
819
|
+
"type": "element",
|
|
820
|
+
"name": "Paragraphe",
|
|
821
|
+
"children": [
|
|
822
|
+
{
|
|
823
|
+
"type": "text",
|
|
824
|
+
"text": "Le bénéficiaire du don doit être majeur (ou "
|
|
825
|
+
},
|
|
826
|
+
{
|
|
827
|
+
"type": "element",
|
|
828
|
+
"name": "LienInterne",
|
|
829
|
+
"attributes": {
|
|
830
|
+
"LienPublication": "F1194",
|
|
831
|
+
"type": "Fiche d'information conditionnée",
|
|
832
|
+
"audience": "Particuliers"
|
|
833
|
+
},
|
|
834
|
+
"children": [
|
|
835
|
+
{
|
|
836
|
+
"type": "text",
|
|
837
|
+
"text": "émancipé"
|
|
838
|
+
}
|
|
839
|
+
]
|
|
840
|
+
},
|
|
841
|
+
{
|
|
842
|
+
"type": "text",
|
|
843
|
+
"text": ") et être l'une des personnes suivantes :"
|
|
844
|
+
}
|
|
845
|
+
]
|
|
846
|
+
},
|
|
847
|
+
{
|
|
848
|
+
"type": "element",
|
|
849
|
+
"name": "Liste",
|
|
850
|
+
"attributes": {
|
|
851
|
+
"type": "puce"
|
|
852
|
+
},
|
|
853
|
+
"children": [
|
|
854
|
+
{
|
|
855
|
+
"type": "element",
|
|
856
|
+
"name": "Item",
|
|
857
|
+
"children": [
|
|
858
|
+
{
|
|
859
|
+
"type": "element",
|
|
860
|
+
"name": "Paragraphe",
|
|
861
|
+
"children": [
|
|
862
|
+
{
|
|
863
|
+
"type": "text",
|
|
864
|
+
"text": "Enfant du donateur"
|
|
865
|
+
}
|
|
866
|
+
]
|
|
867
|
+
}
|
|
868
|
+
]
|
|
869
|
+
},
|
|
870
|
+
{
|
|
871
|
+
"type": "element",
|
|
872
|
+
"name": "Item",
|
|
873
|
+
"children": [
|
|
874
|
+
{
|
|
875
|
+
"type": "element",
|
|
876
|
+
"name": "Paragraphe",
|
|
877
|
+
"children": [
|
|
878
|
+
{
|
|
879
|
+
"type": "text",
|
|
880
|
+
"text": "Petit-enfant du donateur"
|
|
881
|
+
}
|
|
882
|
+
]
|
|
883
|
+
}
|
|
884
|
+
]
|
|
885
|
+
},
|
|
886
|
+
{
|
|
887
|
+
"type": "element",
|
|
888
|
+
"name": "Item",
|
|
889
|
+
"children": [
|
|
890
|
+
{
|
|
891
|
+
"type": "element",
|
|
892
|
+
"name": "Paragraphe",
|
|
893
|
+
"children": [
|
|
894
|
+
{
|
|
895
|
+
"type": "text",
|
|
896
|
+
"text": "Arrière-petit-enfant du donateur"
|
|
897
|
+
}
|
|
898
|
+
]
|
|
899
|
+
}
|
|
900
|
+
]
|
|
901
|
+
},
|
|
902
|
+
{
|
|
903
|
+
"type": "element",
|
|
904
|
+
"name": "Item",
|
|
905
|
+
"children": [
|
|
906
|
+
{
|
|
907
|
+
"type": "element",
|
|
908
|
+
"name": "Paragraphe",
|
|
909
|
+
"children": [
|
|
910
|
+
{
|
|
911
|
+
"type": "text",
|
|
912
|
+
"text": "Neveu ou nièce si le donateur n'a pas de "
|
|
913
|
+
},
|
|
914
|
+
{
|
|
915
|
+
"type": "element",
|
|
916
|
+
"name": "LienIntra",
|
|
917
|
+
"attributes": {
|
|
918
|
+
"LienID": "R12574",
|
|
919
|
+
"type": "Définition de glossaire"
|
|
920
|
+
},
|
|
921
|
+
"children": [
|
|
922
|
+
{
|
|
923
|
+
"type": "text",
|
|
924
|
+
"text": "descendants"
|
|
925
|
+
}
|
|
926
|
+
]
|
|
927
|
+
}
|
|
928
|
+
]
|
|
929
|
+
}
|
|
930
|
+
]
|
|
931
|
+
},
|
|
932
|
+
{
|
|
933
|
+
"type": "element",
|
|
934
|
+
"name": "Item",
|
|
935
|
+
"children": [
|
|
936
|
+
{
|
|
937
|
+
"type": "element",
|
|
938
|
+
"name": "Paragraphe",
|
|
939
|
+
"children": [
|
|
940
|
+
{
|
|
941
|
+
"type": "text",
|
|
942
|
+
"text": "Petit-neveu ou petite-nièce en cas de décès de son parent."
|
|
943
|
+
}
|
|
944
|
+
]
|
|
945
|
+
}
|
|
946
|
+
]
|
|
947
|
+
}
|
|
948
|
+
]
|
|
949
|
+
},
|
|
950
|
+
{
|
|
951
|
+
"type": "element",
|
|
952
|
+
"name": "Paragraphe",
|
|
953
|
+
"children": [
|
|
954
|
+
{
|
|
955
|
+
"type": "text",
|
|
956
|
+
"text": "Le don est exonéré dans la limite de "
|
|
957
|
+
},
|
|
958
|
+
{
|
|
959
|
+
"type": "element",
|
|
960
|
+
"name": "Valeur",
|
|
961
|
+
"children": [
|
|
962
|
+
{
|
|
963
|
+
"type": "text",
|
|
964
|
+
"text": "31 865 €"
|
|
965
|
+
}
|
|
966
|
+
]
|
|
967
|
+
},
|
|
968
|
+
{
|
|
969
|
+
"type": "text",
|
|
970
|
+
"text": "."
|
|
971
|
+
}
|
|
972
|
+
]
|
|
973
|
+
},
|
|
974
|
+
{
|
|
975
|
+
"type": "element",
|
|
976
|
+
"name": "Paragraphe",
|
|
977
|
+
"children": [
|
|
978
|
+
{
|
|
979
|
+
"type": "text",
|
|
980
|
+
"text": "Ce plafond d'exonération s'applique aux donations effectuées par un même donateur à un même bénéficiaire."
|
|
981
|
+
}
|
|
982
|
+
]
|
|
983
|
+
},
|
|
984
|
+
{
|
|
985
|
+
"type": "element",
|
|
986
|
+
"name": "Paragraphe",
|
|
987
|
+
"children": [
|
|
988
|
+
{
|
|
989
|
+
"type": "text",
|
|
990
|
+
"text": "L'exonération est "
|
|
991
|
+
},
|
|
992
|
+
{
|
|
993
|
+
"type": "element",
|
|
994
|
+
"name": "MiseEnEvidence",
|
|
995
|
+
"children": [
|
|
996
|
+
{
|
|
997
|
+
"type": "text",
|
|
998
|
+
"text": "renouvelable tous les 15 ans"
|
|
999
|
+
}
|
|
1000
|
+
]
|
|
1001
|
+
},
|
|
1002
|
+
{
|
|
1003
|
+
"type": "text",
|
|
1004
|
+
"text": "."
|
|
1005
|
+
}
|
|
1006
|
+
]
|
|
1007
|
+
}
|
|
1008
|
+
]
|
|
1009
|
+
}
|
|
1010
|
+
]
|
|
1011
|
+
},
|
|
1012
|
+
{
|
|
1013
|
+
"type": "element",
|
|
1014
|
+
"name": "Cas",
|
|
1015
|
+
"children": [
|
|
1016
|
+
{
|
|
1017
|
+
"type": "element",
|
|
1018
|
+
"name": "Titre",
|
|
1019
|
+
"children": [
|
|
1020
|
+
{
|
|
1021
|
+
"type": "text",
|
|
1022
|
+
"text": "Dons familiaux de sommes d'argent pour acquérir un logement ou financer des travaux de rénovation énergétique"
|
|
1023
|
+
}
|
|
1024
|
+
]
|
|
1025
|
+
},
|
|
1026
|
+
{
|
|
1027
|
+
"type": "element",
|
|
1028
|
+
"name": "Paragraphe",
|
|
1029
|
+
"children": [
|
|
1030
|
+
{
|
|
1031
|
+
"type": "text",
|
|
1032
|
+
"text": "Le rapport fiscal ne comptabilise pas les dons familiaux de sommes d'argent pour "
|
|
1033
|
+
},
|
|
1034
|
+
{
|
|
1035
|
+
"type": "element",
|
|
1036
|
+
"name": "LienInterne",
|
|
1037
|
+
"attributes": {
|
|
1038
|
+
"LienPublication": "F36656",
|
|
1039
|
+
"type": "Fiche d'information conditionnée",
|
|
1040
|
+
"audience": "Particuliers"
|
|
1041
|
+
},
|
|
1042
|
+
"children": [
|
|
1043
|
+
{
|
|
1044
|
+
"type": "text",
|
|
1045
|
+
"text": "acquérir un logement ou financer des travaux"
|
|
1046
|
+
}
|
|
1047
|
+
]
|
|
1048
|
+
},
|
|
1049
|
+
{
|
|
1050
|
+
"type": "text",
|
|
1051
|
+
"text": " de rénovation énergétique, uniquement s'ils respectent les conditions exigées et qu'ils ont été "
|
|
1052
|
+
},
|
|
1053
|
+
{
|
|
1054
|
+
"type": "element",
|
|
1055
|
+
"name": "LienInterne",
|
|
1056
|
+
"attributes": {
|
|
1057
|
+
"LienPublication": "F1265",
|
|
1058
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
1059
|
+
"audience": "Particuliers"
|
|
1060
|
+
},
|
|
1061
|
+
"children": [
|
|
1062
|
+
{
|
|
1063
|
+
"type": "text",
|
|
1064
|
+
"text": "déclarés aux services fiscaux"
|
|
1065
|
+
}
|
|
1066
|
+
]
|
|
1067
|
+
},
|
|
1068
|
+
{
|
|
1069
|
+
"type": "text",
|
|
1070
|
+
"text": "."
|
|
1071
|
+
}
|
|
1072
|
+
]
|
|
1073
|
+
},
|
|
1074
|
+
{
|
|
1075
|
+
"type": "element",
|
|
1076
|
+
"name": "Complement",
|
|
1077
|
+
"children": [
|
|
1078
|
+
{
|
|
1079
|
+
"type": "element",
|
|
1080
|
+
"name": "Titre",
|
|
1081
|
+
"children": [
|
|
1082
|
+
{
|
|
1083
|
+
"type": "text",
|
|
1084
|
+
"text": "En savoir plus sur le don familial de sommes d'argent pour acquérir un logement ou financer des travaux de rénovation énergétique"
|
|
1085
|
+
}
|
|
1086
|
+
]
|
|
1087
|
+
},
|
|
1088
|
+
{
|
|
1089
|
+
"type": "element",
|
|
1090
|
+
"name": "Paragraphe",
|
|
1091
|
+
"children": [
|
|
1092
|
+
{
|
|
1093
|
+
"type": "text",
|
|
1094
|
+
"text": "Le bénéficiaire du don doit être l'une des personnes suivantes :"
|
|
1095
|
+
}
|
|
1096
|
+
]
|
|
1097
|
+
},
|
|
1098
|
+
{
|
|
1099
|
+
"type": "element",
|
|
1100
|
+
"name": "Liste",
|
|
1101
|
+
"attributes": {
|
|
1102
|
+
"type": "puce"
|
|
1103
|
+
},
|
|
1104
|
+
"children": [
|
|
1105
|
+
{
|
|
1106
|
+
"type": "element",
|
|
1107
|
+
"name": "Item",
|
|
1108
|
+
"children": [
|
|
1109
|
+
{
|
|
1110
|
+
"type": "element",
|
|
1111
|
+
"name": "Paragraphe",
|
|
1112
|
+
"children": [
|
|
1113
|
+
{
|
|
1114
|
+
"type": "text",
|
|
1115
|
+
"text": "Enfant du "
|
|
1116
|
+
},
|
|
1117
|
+
{
|
|
1118
|
+
"type": "element",
|
|
1119
|
+
"name": "LienIntra",
|
|
1120
|
+
"attributes": {
|
|
1121
|
+
"LienID": "R46107",
|
|
1122
|
+
"type": "Définition de glossaire"
|
|
1123
|
+
},
|
|
1124
|
+
"children": [
|
|
1125
|
+
{
|
|
1126
|
+
"type": "text",
|
|
1127
|
+
"text": "donateur"
|
|
1128
|
+
}
|
|
1129
|
+
]
|
|
1130
|
+
}
|
|
1131
|
+
]
|
|
1132
|
+
}
|
|
1133
|
+
]
|
|
1134
|
+
},
|
|
1135
|
+
{
|
|
1136
|
+
"type": "element",
|
|
1137
|
+
"name": "Item",
|
|
1138
|
+
"children": [
|
|
1139
|
+
{
|
|
1140
|
+
"type": "element",
|
|
1141
|
+
"name": "Paragraphe",
|
|
1142
|
+
"children": [
|
|
1143
|
+
{
|
|
1144
|
+
"type": "text",
|
|
1145
|
+
"text": "Petit-enfant du donateur"
|
|
1146
|
+
}
|
|
1147
|
+
]
|
|
1148
|
+
}
|
|
1149
|
+
]
|
|
1150
|
+
},
|
|
1151
|
+
{
|
|
1152
|
+
"type": "element",
|
|
1153
|
+
"name": "Item",
|
|
1154
|
+
"children": [
|
|
1155
|
+
{
|
|
1156
|
+
"type": "element",
|
|
1157
|
+
"name": "Paragraphe",
|
|
1158
|
+
"children": [
|
|
1159
|
+
{
|
|
1160
|
+
"type": "text",
|
|
1161
|
+
"text": "Arrière-petit-enfant du donateur"
|
|
1162
|
+
}
|
|
1163
|
+
]
|
|
1164
|
+
}
|
|
1165
|
+
]
|
|
1166
|
+
},
|
|
1167
|
+
{
|
|
1168
|
+
"type": "element",
|
|
1169
|
+
"name": "Item",
|
|
1170
|
+
"children": [
|
|
1171
|
+
{
|
|
1172
|
+
"type": "element",
|
|
1173
|
+
"name": "Paragraphe",
|
|
1174
|
+
"children": [
|
|
1175
|
+
{
|
|
1176
|
+
"type": "text",
|
|
1177
|
+
"text": "Neveu ou nièce si le donateur n'a pas de "
|
|
1178
|
+
},
|
|
1179
|
+
{
|
|
1180
|
+
"type": "element",
|
|
1181
|
+
"name": "LienIntra",
|
|
1182
|
+
"attributes": {
|
|
1183
|
+
"LienID": "R12574",
|
|
1184
|
+
"type": "Définition de glossaire"
|
|
1185
|
+
},
|
|
1186
|
+
"children": [
|
|
1187
|
+
{
|
|
1188
|
+
"type": "text",
|
|
1189
|
+
"text": "descendants"
|
|
1190
|
+
}
|
|
1191
|
+
]
|
|
1192
|
+
},
|
|
1193
|
+
{
|
|
1194
|
+
"type": "text",
|
|
1195
|
+
"text": "."
|
|
1196
|
+
}
|
|
1197
|
+
]
|
|
1198
|
+
}
|
|
1199
|
+
]
|
|
1200
|
+
}
|
|
1201
|
+
]
|
|
1202
|
+
},
|
|
1203
|
+
{
|
|
1204
|
+
"type": "element",
|
|
1205
|
+
"name": "Paragraphe",
|
|
1206
|
+
"children": [
|
|
1207
|
+
{
|
|
1208
|
+
"type": "text",
|
|
1209
|
+
"text": "Seuls les enfants des frères et sœurs du donateur sont considérés comme neveu ou nièce."
|
|
1210
|
+
}
|
|
1211
|
+
]
|
|
1212
|
+
},
|
|
1213
|
+
{
|
|
1214
|
+
"type": "element",
|
|
1215
|
+
"name": "Paragraphe",
|
|
1216
|
+
"children": [
|
|
1217
|
+
{
|
|
1218
|
+
"type": "text",
|
|
1219
|
+
"text": "L'argent reçu doit être utilisé pour l'un des objectifs suivants :"
|
|
1220
|
+
}
|
|
1221
|
+
]
|
|
1222
|
+
},
|
|
1223
|
+
{
|
|
1224
|
+
"type": "element",
|
|
1225
|
+
"name": "Liste",
|
|
1226
|
+
"attributes": {
|
|
1227
|
+
"type": "puce"
|
|
1228
|
+
},
|
|
1229
|
+
"children": [
|
|
1230
|
+
{
|
|
1231
|
+
"type": "element",
|
|
1232
|
+
"name": "Item",
|
|
1233
|
+
"children": [
|
|
1234
|
+
{
|
|
1235
|
+
"type": "element",
|
|
1236
|
+
"name": "Paragraphe",
|
|
1237
|
+
"children": [
|
|
1238
|
+
{
|
|
1239
|
+
"type": "text",
|
|
1240
|
+
"text": "Acquisition d’un logement neuf"
|
|
1241
|
+
}
|
|
1242
|
+
]
|
|
1243
|
+
}
|
|
1244
|
+
]
|
|
1245
|
+
},
|
|
1246
|
+
{
|
|
1247
|
+
"type": "element",
|
|
1248
|
+
"name": "Item",
|
|
1249
|
+
"children": [
|
|
1250
|
+
{
|
|
1251
|
+
"type": "element",
|
|
1252
|
+
"name": "Paragraphe",
|
|
1253
|
+
"children": [
|
|
1254
|
+
{
|
|
1255
|
+
"type": "text",
|
|
1256
|
+
"text": "Acquisition d’un logement en l’état futur d’achèvement"
|
|
1257
|
+
}
|
|
1258
|
+
]
|
|
1259
|
+
}
|
|
1260
|
+
]
|
|
1261
|
+
},
|
|
1262
|
+
{
|
|
1263
|
+
"type": "element",
|
|
1264
|
+
"name": "Item",
|
|
1265
|
+
"children": [
|
|
1266
|
+
{
|
|
1267
|
+
"type": "element",
|
|
1268
|
+
"name": "Paragraphe",
|
|
1269
|
+
"children": [
|
|
1270
|
+
{
|
|
1271
|
+
"type": "text",
|
|
1272
|
+
"text": "Travaux et dépenses en faveur de la rénovation énergétique de la résidence principale."
|
|
1273
|
+
}
|
|
1274
|
+
]
|
|
1275
|
+
}
|
|
1276
|
+
]
|
|
1277
|
+
}
|
|
1278
|
+
]
|
|
1279
|
+
},
|
|
1280
|
+
{
|
|
1281
|
+
"type": "element",
|
|
1282
|
+
"name": "Paragraphe",
|
|
1283
|
+
"children": [
|
|
1284
|
+
{
|
|
1285
|
+
"type": "text",
|
|
1286
|
+
"text": "Les dons sont doublement limités aux montants suivants :"
|
|
1287
|
+
}
|
|
1288
|
+
]
|
|
1289
|
+
},
|
|
1290
|
+
{
|
|
1291
|
+
"type": "element",
|
|
1292
|
+
"name": "Liste",
|
|
1293
|
+
"attributes": {
|
|
1294
|
+
"type": "puce"
|
|
745
1295
|
},
|
|
746
1296
|
"children": [
|
|
747
1297
|
{
|
|
748
|
-
"type": "
|
|
749
|
-
"
|
|
1298
|
+
"type": "element",
|
|
1299
|
+
"name": "Item",
|
|
1300
|
+
"children": [
|
|
1301
|
+
{
|
|
1302
|
+
"type": "element",
|
|
1303
|
+
"name": "Paragraphe",
|
|
1304
|
+
"children": [
|
|
1305
|
+
{
|
|
1306
|
+
"type": "element",
|
|
1307
|
+
"name": "Valeur",
|
|
1308
|
+
"children": [
|
|
1309
|
+
{
|
|
1310
|
+
"type": "text",
|
|
1311
|
+
"text": "100 000 €"
|
|
1312
|
+
}
|
|
1313
|
+
]
|
|
1314
|
+
},
|
|
1315
|
+
{
|
|
1316
|
+
"type": "text",
|
|
1317
|
+
"text": " pour un même donateur à un même "
|
|
1318
|
+
},
|
|
1319
|
+
{
|
|
1320
|
+
"type": "element",
|
|
1321
|
+
"name": "LienIntra",
|
|
1322
|
+
"attributes": {
|
|
1323
|
+
"LienID": "R37963",
|
|
1324
|
+
"type": "Définition de glossaire"
|
|
1325
|
+
},
|
|
1326
|
+
"children": [
|
|
1327
|
+
{
|
|
1328
|
+
"type": "text",
|
|
1329
|
+
"text": "donataire"
|
|
1330
|
+
}
|
|
1331
|
+
]
|
|
1332
|
+
}
|
|
1333
|
+
]
|
|
1334
|
+
}
|
|
1335
|
+
]
|
|
1336
|
+
},
|
|
1337
|
+
{
|
|
1338
|
+
"type": "element",
|
|
1339
|
+
"name": "Item",
|
|
1340
|
+
"children": [
|
|
1341
|
+
{
|
|
1342
|
+
"type": "element",
|
|
1343
|
+
"name": "Paragraphe",
|
|
1344
|
+
"children": [
|
|
1345
|
+
{
|
|
1346
|
+
"type": "element",
|
|
1347
|
+
"name": "Valeur",
|
|
1348
|
+
"children": [
|
|
1349
|
+
{
|
|
1350
|
+
"type": "text",
|
|
1351
|
+
"text": "300 000 €"
|
|
1352
|
+
}
|
|
1353
|
+
]
|
|
1354
|
+
},
|
|
1355
|
+
{
|
|
1356
|
+
"type": "text",
|
|
1357
|
+
"text": " pour un donataire."
|
|
1358
|
+
}
|
|
1359
|
+
]
|
|
1360
|
+
}
|
|
1361
|
+
]
|
|
750
1362
|
}
|
|
751
1363
|
]
|
|
752
1364
|
},
|
|
753
1365
|
{
|
|
754
|
-
"type": "
|
|
755
|
-
"
|
|
1366
|
+
"type": "element",
|
|
1367
|
+
"name": "Paragraphe",
|
|
1368
|
+
"children": [
|
|
1369
|
+
{
|
|
1370
|
+
"type": "text",
|
|
1371
|
+
"text": "Ce dispositif s'applique pour les sommes versées du 15 février 2025 au 31 décembre 2026."
|
|
1372
|
+
}
|
|
1373
|
+
]
|
|
756
1374
|
}
|
|
757
1375
|
]
|
|
758
1376
|
}
|
|
@@ -763,6 +1381,65 @@
|
|
|
763
1381
|
]
|
|
764
1382
|
}
|
|
765
1383
|
]
|
|
1384
|
+
},
|
|
1385
|
+
{
|
|
1386
|
+
"type": "element",
|
|
1387
|
+
"name": "Attention",
|
|
1388
|
+
"children": [
|
|
1389
|
+
{
|
|
1390
|
+
"type": "element",
|
|
1391
|
+
"name": "Titre",
|
|
1392
|
+
"children": [
|
|
1393
|
+
{
|
|
1394
|
+
"type": "text",
|
|
1395
|
+
"text": "Attention"
|
|
1396
|
+
}
|
|
1397
|
+
]
|
|
1398
|
+
},
|
|
1399
|
+
{
|
|
1400
|
+
"type": "element",
|
|
1401
|
+
"name": "Paragraphe",
|
|
1402
|
+
"children": [
|
|
1403
|
+
{
|
|
1404
|
+
"type": "text",
|
|
1405
|
+
"text": "Le rapport fiscal concerne "
|
|
1406
|
+
},
|
|
1407
|
+
{
|
|
1408
|
+
"type": "element",
|
|
1409
|
+
"name": "MiseEnEvidence",
|
|
1410
|
+
"children": [
|
|
1411
|
+
{
|
|
1412
|
+
"type": "text",
|
|
1413
|
+
"text": "uniquement le paiement des droits fiscaux"
|
|
1414
|
+
}
|
|
1415
|
+
]
|
|
1416
|
+
},
|
|
1417
|
+
{
|
|
1418
|
+
"type": "text",
|
|
1419
|
+
"text": ". Le "
|
|
1420
|
+
},
|
|
1421
|
+
{
|
|
1422
|
+
"type": "element",
|
|
1423
|
+
"name": "LienInterne",
|
|
1424
|
+
"attributes": {
|
|
1425
|
+
"LienPublication": "F34128",
|
|
1426
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
1427
|
+
"audience": "Particuliers"
|
|
1428
|
+
},
|
|
1429
|
+
"children": [
|
|
1430
|
+
{
|
|
1431
|
+
"type": "text",
|
|
1432
|
+
"text": "rapport civil"
|
|
1433
|
+
}
|
|
1434
|
+
]
|
|
1435
|
+
},
|
|
1436
|
+
{
|
|
1437
|
+
"type": "text",
|
|
1438
|
+
"text": " sert à assurer l'égalité entre les héritiers et le respect de leurs droits."
|
|
1439
|
+
}
|
|
1440
|
+
]
|
|
1441
|
+
}
|
|
1442
|
+
]
|
|
766
1443
|
}
|
|
767
1444
|
]
|
|
768
1445
|
},
|
|
@@ -1309,6 +1986,223 @@
|
|
|
1309
1986
|
}
|
|
1310
1987
|
]
|
|
1311
1988
|
},
|
|
1989
|
+
{
|
|
1990
|
+
"type": "element",
|
|
1991
|
+
"name": "Definition",
|
|
1992
|
+
"attributes": {
|
|
1993
|
+
"ID": "R12469"
|
|
1994
|
+
},
|
|
1995
|
+
"children": [
|
|
1996
|
+
{
|
|
1997
|
+
"type": "element",
|
|
1998
|
+
"name": "Titre",
|
|
1999
|
+
"children": [
|
|
2000
|
+
{
|
|
2001
|
+
"type": "text",
|
|
2002
|
+
"text": "Héritier"
|
|
2003
|
+
}
|
|
2004
|
+
]
|
|
2005
|
+
},
|
|
2006
|
+
{
|
|
2007
|
+
"type": "element",
|
|
2008
|
+
"name": "Texte",
|
|
2009
|
+
"children": [
|
|
2010
|
+
{
|
|
2011
|
+
"type": "element",
|
|
2012
|
+
"name": "Paragraphe",
|
|
2013
|
+
"children": [
|
|
2014
|
+
{
|
|
2015
|
+
"type": "text",
|
|
2016
|
+
"text": "Personne désignée par la loi ou par un testament pour recueillir la succession d'une personne décédée"
|
|
2017
|
+
}
|
|
2018
|
+
]
|
|
2019
|
+
}
|
|
2020
|
+
]
|
|
2021
|
+
}
|
|
2022
|
+
]
|
|
2023
|
+
},
|
|
2024
|
+
{
|
|
2025
|
+
"type": "element",
|
|
2026
|
+
"name": "Definition",
|
|
2027
|
+
"attributes": {
|
|
2028
|
+
"ID": "R50863"
|
|
2029
|
+
},
|
|
2030
|
+
"children": [
|
|
2031
|
+
{
|
|
2032
|
+
"type": "element",
|
|
2033
|
+
"name": "Titre",
|
|
2034
|
+
"children": [
|
|
2035
|
+
{
|
|
2036
|
+
"type": "text",
|
|
2037
|
+
"text": "Donateur"
|
|
2038
|
+
}
|
|
2039
|
+
]
|
|
2040
|
+
},
|
|
2041
|
+
{
|
|
2042
|
+
"type": "element",
|
|
2043
|
+
"name": "Texte",
|
|
2044
|
+
"children": [
|
|
2045
|
+
{
|
|
2046
|
+
"type": "element",
|
|
2047
|
+
"name": "Paragraphe",
|
|
2048
|
+
"children": [
|
|
2049
|
+
{
|
|
2050
|
+
"type": "text",
|
|
2051
|
+
"text": "Personne qui fait une donation"
|
|
2052
|
+
}
|
|
2053
|
+
]
|
|
2054
|
+
}
|
|
2055
|
+
]
|
|
2056
|
+
},
|
|
2057
|
+
{
|
|
2058
|
+
"type": "element",
|
|
2059
|
+
"name": "Reference",
|
|
2060
|
+
"attributes": {
|
|
2061
|
+
"type": "Texte de référence",
|
|
2062
|
+
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006136539",
|
|
2063
|
+
"ID": "R33053"
|
|
2064
|
+
},
|
|
2065
|
+
"children": [
|
|
2066
|
+
{
|
|
2067
|
+
"type": "element",
|
|
2068
|
+
"name": "Titre",
|
|
2069
|
+
"children": [
|
|
2070
|
+
{
|
|
2071
|
+
"type": "text",
|
|
2072
|
+
"text": "Code civil : articles 893 à 900-8"
|
|
2073
|
+
}
|
|
2074
|
+
]
|
|
2075
|
+
}
|
|
2076
|
+
]
|
|
2077
|
+
}
|
|
2078
|
+
]
|
|
2079
|
+
},
|
|
2080
|
+
{
|
|
2081
|
+
"type": "element",
|
|
2082
|
+
"name": "Definition",
|
|
2083
|
+
"attributes": {
|
|
2084
|
+
"ID": "R12574"
|
|
2085
|
+
},
|
|
2086
|
+
"children": [
|
|
2087
|
+
{
|
|
2088
|
+
"type": "element",
|
|
2089
|
+
"name": "Titre",
|
|
2090
|
+
"children": [
|
|
2091
|
+
{
|
|
2092
|
+
"type": "text",
|
|
2093
|
+
"text": "Descendant"
|
|
2094
|
+
}
|
|
2095
|
+
]
|
|
2096
|
+
},
|
|
2097
|
+
{
|
|
2098
|
+
"type": "element",
|
|
2099
|
+
"name": "Texte",
|
|
2100
|
+
"children": [
|
|
2101
|
+
{
|
|
2102
|
+
"type": "element",
|
|
2103
|
+
"name": "Paragraphe",
|
|
2104
|
+
"children": [
|
|
2105
|
+
{
|
|
2106
|
+
"type": "text",
|
|
2107
|
+
"text": "Enfant, petit-enfant, arrière petit-enfant"
|
|
2108
|
+
}
|
|
2109
|
+
]
|
|
2110
|
+
}
|
|
2111
|
+
]
|
|
2112
|
+
}
|
|
2113
|
+
]
|
|
2114
|
+
},
|
|
2115
|
+
{
|
|
2116
|
+
"type": "element",
|
|
2117
|
+
"name": "Definition",
|
|
2118
|
+
"attributes": {
|
|
2119
|
+
"ID": "R46107"
|
|
2120
|
+
},
|
|
2121
|
+
"children": [
|
|
2122
|
+
{
|
|
2123
|
+
"type": "element",
|
|
2124
|
+
"name": "Titre",
|
|
2125
|
+
"children": [
|
|
2126
|
+
{
|
|
2127
|
+
"type": "text",
|
|
2128
|
+
"text": "Donateur"
|
|
2129
|
+
}
|
|
2130
|
+
]
|
|
2131
|
+
},
|
|
2132
|
+
{
|
|
2133
|
+
"type": "element",
|
|
2134
|
+
"name": "Texte",
|
|
2135
|
+
"children": [
|
|
2136
|
+
{
|
|
2137
|
+
"type": "element",
|
|
2138
|
+
"name": "Paragraphe",
|
|
2139
|
+
"children": [
|
|
2140
|
+
{
|
|
2141
|
+
"type": "text",
|
|
2142
|
+
"text": "Personne qui fait une donation, c'est-à-dire qui transmet gratuitement de son vivant la propriété d'un bien à une autre personne"
|
|
2143
|
+
}
|
|
2144
|
+
]
|
|
2145
|
+
}
|
|
2146
|
+
]
|
|
2147
|
+
}
|
|
2148
|
+
]
|
|
2149
|
+
},
|
|
2150
|
+
{
|
|
2151
|
+
"type": "element",
|
|
2152
|
+
"name": "Definition",
|
|
2153
|
+
"attributes": {
|
|
2154
|
+
"ID": "R37963"
|
|
2155
|
+
},
|
|
2156
|
+
"children": [
|
|
2157
|
+
{
|
|
2158
|
+
"type": "element",
|
|
2159
|
+
"name": "Titre",
|
|
2160
|
+
"children": [
|
|
2161
|
+
{
|
|
2162
|
+
"type": "text",
|
|
2163
|
+
"text": "Donataire"
|
|
2164
|
+
}
|
|
2165
|
+
]
|
|
2166
|
+
},
|
|
2167
|
+
{
|
|
2168
|
+
"type": "element",
|
|
2169
|
+
"name": "Texte",
|
|
2170
|
+
"children": [
|
|
2171
|
+
{
|
|
2172
|
+
"type": "element",
|
|
2173
|
+
"name": "Paragraphe",
|
|
2174
|
+
"children": [
|
|
2175
|
+
{
|
|
2176
|
+
"type": "text",
|
|
2177
|
+
"text": "Personne qui reçoit une donation"
|
|
2178
|
+
}
|
|
2179
|
+
]
|
|
2180
|
+
}
|
|
2181
|
+
]
|
|
2182
|
+
},
|
|
2183
|
+
{
|
|
2184
|
+
"type": "element",
|
|
2185
|
+
"name": "Reference",
|
|
2186
|
+
"attributes": {
|
|
2187
|
+
"type": "Texte de référence",
|
|
2188
|
+
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006136539",
|
|
2189
|
+
"ID": "R33053"
|
|
2190
|
+
},
|
|
2191
|
+
"children": [
|
|
2192
|
+
{
|
|
2193
|
+
"type": "element",
|
|
2194
|
+
"name": "Titre",
|
|
2195
|
+
"children": [
|
|
2196
|
+
{
|
|
2197
|
+
"type": "text",
|
|
2198
|
+
"text": "Code civil : articles 893 à 900-8"
|
|
2199
|
+
}
|
|
2200
|
+
]
|
|
2201
|
+
}
|
|
2202
|
+
]
|
|
2203
|
+
}
|
|
2204
|
+
]
|
|
2205
|
+
},
|
|
1312
2206
|
{
|
|
1313
2207
|
"type": "element",
|
|
1314
2208
|
"name": "QuestionReponse",
|