@socialgouv/fiches-vdd 2.1522.0 → 2.1523.0
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/index.json +245 -245
- package/data/index.json +78848 -78848
- package/data/particuliers/F10203.json +1 -1
- package/data/particuliers/F1265.json +1823 -933
- package/data/particuliers/F1404.json +1 -1
- package/data/particuliers/F14205.json +1 -1
- package/data/particuliers/F16832.json +251 -54
- package/data/particuliers/F17578.json +4 -4
- package/data/particuliers/F17665.json +2 -2
- package/data/particuliers/F1986.json +4 -4
- package/data/particuliers/F32272.json +1 -1
- package/data/particuliers/F32748.json +287 -141
- package/data/particuliers/F33307.json +797 -147
- package/data/particuliers/F35708.json +1 -1
- package/data/particuliers/F36656.json +1 -1
- package/data/particuliers/F59.json +29 -7
- package/data/particuliers/F761.json +265 -536
- package/data/particuliers/N31160.json +1 -1
- package/data/particuliers/R1224.json +1 -1
- package/data/particuliers/R14668.json +187 -24
- package/data/particuliers/R3120.json +1 -1
- package/data/particuliers/R34630.json +1 -1
- package/data/particuliers/R38077.json +1 -1
- package/data/particuliers/R45780.json +6 -5
- package/data/particuliers/R53491.json +1 -1
- package/data/particuliers/index.json +5419 -5419
- package/data/professionnels/F17578.json +4 -4
- package/data/professionnels/F17665.json +2 -2
- package/data/professionnels/F31983.json +13 -0
- package/data/professionnels/F37091.json +274 -133
- package/data/professionnels/R1224.json +1 -1
- package/data/professionnels/R14668.json +187 -24
- package/data/professionnels/R3120.json +1 -1
- package/data/professionnels/R38077.json +1 -1
- package/data/professionnels/index.json +1843 -1843
- package/package.json +1 -1
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"text": "Quelles sont les démarches fiscales
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"text": "Quelles sont les démarches fiscales pour un don manuel ?"
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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'
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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 2025-10-02"
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"text": "Quelles sont les démarches fiscales
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"text": "Quelles sont les démarches fiscales pour un don manuel ?"
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"text": "Le don manuel consiste à transmettre un bien de la main à la main (objet, somme d'argent par exemple). Si vous avez bénéficié d'un don manuel, vous devez le déclarer à l'administration fiscale et payer les droits de donation. Les délais pour le déclarer
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"text": "Le don manuel consiste à transmettre un bien de la main à la main (objet, somme d'argent par exemple). Si vous avez bénéficié d'un don manuel, vous devez le déclarer à l'administration fiscale et payer les droits de donation. Les délais pour le déclarer dépendent de la valeur du don."
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"name": "ASavoir",
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"text": "À savoir"
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"text": "Si vous recevez un cadeau pour une occasion particulière (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": ". 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": "Un cadeau offert pour une occasion particulière est-il un don manuel ?"
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"text": "La déclaration doit être faite "
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"text": "Si vous recevez un cadeau, il ne s'agit pas d'un don manuel, mais d'un "
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"text": "Toutefois, les "
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"text": "2 conditions"
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"text": " suivantes doivent être remplies :"
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"text": "Cadeau reçu pour une "
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"text": "occasion particulière"
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"text": " (anniversaire, mariage, naissance, réussite à un examen, Noël, etc.)"
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"text": "Cadeau d’une "
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"text": "Le 2e critère doit être évalué au cas par cas selon plusieurs éléments :"
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"name": "Liste",
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"text": "Vous devez informer les services fiscaux du don manuel dont vous avez bénéficié (on parle de "
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"text": " par le "
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"attributes": {
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"text": "donataire"
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"text": ") ou à la suite d'une demande des services fiscaux (on parle de "
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{
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"text": ", par exemple à la suite d’un contrôle fiscal)."
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"type": "text",
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"text": "Le mode de déclaration dépend de la valeur du don :"
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}
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"children": [
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{
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"type": "element",
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"children": [
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{
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"type": "text",
|
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"text": "Don inférieur ou égal à 15 000 €"
|
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}
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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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|
+
"text": "La démarche varie selon que vous déclarez spontanément le bien ou que votre déclaration fait suite à un demande de l’administration :"
|
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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",
|
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|
+
"name": "BlocCas",
|
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|
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"attributes": {
|
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|
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"affichage": "radio"
|
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|
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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": "Cas",
|
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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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|
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|
"children": [
|
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|
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|
|
940
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|
"type": "text",
|
|
941
|
-
"text": "
|
|
1230
|
+
"text": "Vous déclarez spontanément le don"
|
|
942
1231
|
}
|
|
943
1232
|
]
|
|
944
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|
},
|
|
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1234
|
{
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Introduction",
|
|
948
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"children": [
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{
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"type": "text",
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"text": "Si vous avez bénéficié d'un don manuel, vous pouvez le "
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},
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"type": "element",
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"name": "Paragraphe",
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"children": [
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"type": "text",
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"text": "
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"text": "Vous pouvez opter pour une déclaration en ligne ou pour une déclaration papier :"
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"type": "text",
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"text": " à partir de votre espace Particulier sur le site impots.gouv.fr :"
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"type": "element",
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"name": "
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"name": "BlocCas",
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"attributes": {
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"
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"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
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"audience": "Particuliers",
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"type": "Téléservice"
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"children": [
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"name": "
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"name": "Cas",
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"type": "
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"ID": "R30612"
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},
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"children": [
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Déclaration en ligne"
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}
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]
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},
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"type": "
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
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{
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"type": "text",
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"text": "Si vous avez bénéficié d'un don manuel, vous pouvez le "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "déclarer en ligne"
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},
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{
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"type": "text",
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"text": " à partir de votre espace Particulier sur le site impots.gouv.fr :"
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}
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]
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"type": "element",
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R3120",
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"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
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"audience": "Particuliers",
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"type": "Téléservice"
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},
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"children": [
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Impôts : accéder à votre espace Particulier"
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]
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{
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"type": "element",
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"name": "Source",
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"attributes": {
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"ID": "R30612"
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"children": [
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{
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"type": "text",
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"text": "Ministère chargé des finances"
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}
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{
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"type": "element",
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"name": "LienIntra",
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"attributes": {
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"LienID": "R46107",
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"type": "Définition de glossaire"
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},
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
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{
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"type": "text",
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"text": "Vous pouvez vous appuyer sur un "
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},
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{
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"type": "element",
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"name": "LienExterne",
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|
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"attributes": {
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"format": "application/pdf",
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"poids": "358.0 KB"
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},
|
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"children": [
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{
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"type": "text",
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"text": "mode d'emploi"
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}
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]
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},
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{
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"type": "text",
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"text": "."
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},
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"type": "
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"type": "element",
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"name": "Paragraphe",
|
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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": "Vous devez impérativement vous connecter à "
|
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},
|
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{
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"type": "element",
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"name": "MiseEnEvidence",
|
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"children": [
|
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1371
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{
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1372
|
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"type": "text",
|
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"text": "votre espace personnel"
|
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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": "text",
|
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"text": "."
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]
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},
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"type": "
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|
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"type": "element",
|
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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": "Si vous êtes marié ou pacsé, vous ne pouvez pas utiliser celui de votre conjoint."
|
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}
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]
|
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},
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|
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},
|
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1143
|
-
{
|
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1144
|
-
"type": "element",
|
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1145
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"name": "Cas",
|
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|
-
"children": [
|
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|
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{
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"type": "element",
|
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"name": "Titre",
|
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"children": [
|
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1151
|
-
{
|
|
1152
|
-
"type": "text",
|
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1153
|
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"text": "Déclaration papier"
|
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1154
|
-
}
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|
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]
|
|
1156
|
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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": [
|
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|
-
{
|
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1162
|
-
"type": "text",
|
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1163
|
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"text": "Si vous avez reçu un don manuel, vous pouvez le "
|
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1164
|
-
},
|
|
1165
|
-
{
|
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1166
|
-
"type": "element",
|
|
1167
|
-
"name": "MiseEnEvidence",
|
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1168
|
-
"children": [
|
|
1394
|
+
"type": "element",
|
|
1395
|
+
"name": "Paragraphe",
|
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1396
|
+
"children": [
|
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{
|
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1398
|
+
"type": "text",
|
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1399
|
+
"text": "En effet, le montant des droits de donation dépend de votre lien de parenté avec le "
|
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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": "LienIntra",
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"attributes": {
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"LienID": "R46107",
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"type": "Définition de glossaire"
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"children": [
|
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{
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"type": "text",
|
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"text": "donateur"
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}
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]
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},
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"type": "text",
|
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"text": "."
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|
|
1190
|
-
|
|
1191
|
-
|
|
1192
|
-
|
|
1193
|
-
|
|
1194
|
-
|
|
1195
|
-
"name": "Titre",
|
|
1196
|
-
"children": [
|
|
1422
|
+
"type": "element",
|
|
1423
|
+
"name": "ASavoir",
|
|
1424
|
+
"children": [
|
|
1425
|
+
{
|
|
1426
|
+
"type": "element",
|
|
1427
|
+
"name": "Titre",
|
|
1428
|
+
"children": [
|
|
1429
|
+
{
|
|
1430
|
+
"type": "text",
|
|
1431
|
+
"text": "À savoir"
|
|
1432
|
+
}
|
|
1433
|
+
]
|
|
1434
|
+
},
|
|
1435
|
+
{
|
|
1436
|
+
"type": "element",
|
|
1437
|
+
"name": "Paragraphe",
|
|
1438
|
+
"children": [
|
|
1439
|
+
{
|
|
1440
|
+
"type": "text",
|
|
1441
|
+
"text": "Si vous n'avez pas d'espace personnel, vous pouvez le créer directement en ligne avec votre identifiant fiscal. Si vous n'avez pas de numéro fiscal, vous pouvez le demander à votre service des impôts (au guichet ou par courrier) avec une copie de votre pièce d'identité. Indiquez vos nom, prénom, adresse postale et adresse mail."
|
|
1442
|
+
}
|
|
1443
|
+
]
|
|
1444
|
+
}
|
|
1445
|
+
]
|
|
1446
|
+
},
|
|
1197
1447
|
{
|
|
1198
|
-
"type": "
|
|
1199
|
-
"
|
|
1448
|
+
"type": "element",
|
|
1449
|
+
"name": "Paragraphe",
|
|
1450
|
+
"children": [
|
|
1451
|
+
{
|
|
1452
|
+
"type": "text",
|
|
1453
|
+
"text": "Le paiement des droits de donation s'effectue, si nécessaire (quand le don n’est pas exonéré), en même temps que la déclaration."
|
|
1454
|
+
}
|
|
1455
|
+
]
|
|
1200
1456
|
}
|
|
1201
1457
|
]
|
|
1202
1458
|
},
|
|
1203
1459
|
{
|
|
1204
1460
|
"type": "element",
|
|
1205
|
-
"name": "
|
|
1206
|
-
"attributes": {
|
|
1207
|
-
"ID": "R30612"
|
|
1208
|
-
},
|
|
1461
|
+
"name": "Cas",
|
|
1209
1462
|
"children": [
|
|
1210
1463
|
{
|
|
1211
|
-
"type": "
|
|
1212
|
-
"
|
|
1213
|
-
|
|
1214
|
-
|
|
1215
|
-
|
|
1216
|
-
|
|
1217
|
-
|
|
1218
|
-
|
|
1219
|
-
|
|
1220
|
-
"name": "Paragraphe",
|
|
1221
|
-
"children": [
|
|
1222
|
-
{
|
|
1223
|
-
"type": "text",
|
|
1224
|
-
"text": "Vous devez adresser le formulaire en "
|
|
1225
|
-
},
|
|
1226
|
-
{
|
|
1227
|
-
"type": "element",
|
|
1228
|
-
"name": "MiseEnEvidence",
|
|
1229
|
-
"children": [
|
|
1464
|
+
"type": "element",
|
|
1465
|
+
"name": "Titre",
|
|
1466
|
+
"children": [
|
|
1467
|
+
{
|
|
1468
|
+
"type": "text",
|
|
1469
|
+
"text": "Déclaration papier"
|
|
1470
|
+
}
|
|
1471
|
+
]
|
|
1472
|
+
},
|
|
1230
1473
|
{
|
|
1231
|
-
"type": "
|
|
1232
|
-
"
|
|
1233
|
-
|
|
1234
|
-
|
|
1235
|
-
|
|
1236
|
-
|
|
1237
|
-
|
|
1238
|
-
|
|
1239
|
-
|
|
1240
|
-
|
|
1241
|
-
|
|
1242
|
-
|
|
1243
|
-
|
|
1244
|
-
|
|
1245
|
-
|
|
1246
|
-
|
|
1247
|
-
|
|
1248
|
-
|
|
1249
|
-
|
|
1250
|
-
|
|
1251
|
-
|
|
1252
|
-
|
|
1253
|
-
|
|
1254
|
-
"children": [
|
|
1474
|
+
"type": "element",
|
|
1475
|
+
"name": "Paragraphe",
|
|
1476
|
+
"children": [
|
|
1477
|
+
{
|
|
1478
|
+
"type": "text",
|
|
1479
|
+
"text": "Si vous avez reçu un don manuel, vous pouvez le "
|
|
1480
|
+
},
|
|
1481
|
+
{
|
|
1482
|
+
"type": "element",
|
|
1483
|
+
"name": "MiseEnEvidence",
|
|
1484
|
+
"children": [
|
|
1485
|
+
{
|
|
1486
|
+
"type": "text",
|
|
1487
|
+
"text": "déclarer via le formulaire de déclaration"
|
|
1488
|
+
}
|
|
1489
|
+
]
|
|
1490
|
+
},
|
|
1491
|
+
{
|
|
1492
|
+
"type": "text",
|
|
1493
|
+
"text": " de don manuel et de don de sommes d'argent :"
|
|
1494
|
+
}
|
|
1495
|
+
]
|
|
1496
|
+
},
|
|
1255
1497
|
{
|
|
1256
|
-
"type": "
|
|
1257
|
-
"
|
|
1258
|
-
|
|
1259
|
-
|
|
1260
|
-
|
|
1261
|
-
|
|
1262
|
-
|
|
1263
|
-
|
|
1264
|
-
|
|
1265
|
-
|
|
1266
|
-
|
|
1267
|
-
|
|
1268
|
-
|
|
1269
|
-
|
|
1270
|
-
|
|
1271
|
-
|
|
1272
|
-
|
|
1273
|
-
|
|
1274
|
-
|
|
1498
|
+
"type": "element",
|
|
1499
|
+
"name": "ServiceEnLigne",
|
|
1500
|
+
"attributes": {
|
|
1501
|
+
"ID": "R1224",
|
|
1502
|
+
"URL": "https://www.impots.gouv.fr/portail/node/9032",
|
|
1503
|
+
"audience": "Particuliers",
|
|
1504
|
+
"numerocerfa": "11278",
|
|
1505
|
+
"autrenumero": "2735-SD",
|
|
1506
|
+
"type": "Formulaire"
|
|
1507
|
+
},
|
|
1508
|
+
"children": [
|
|
1509
|
+
{
|
|
1510
|
+
"type": "element",
|
|
1511
|
+
"name": "Titre",
|
|
1512
|
+
"children": [
|
|
1513
|
+
{
|
|
1514
|
+
"type": "text",
|
|
1515
|
+
"text": "Déclaration de don manuel et de don de sommes d'argent"
|
|
1516
|
+
}
|
|
1517
|
+
]
|
|
1518
|
+
},
|
|
1519
|
+
{
|
|
1520
|
+
"type": "element",
|
|
1521
|
+
"name": "Source",
|
|
1522
|
+
"attributes": {
|
|
1523
|
+
"ID": "R30612"
|
|
1524
|
+
},
|
|
1525
|
+
"children": [
|
|
1526
|
+
{
|
|
1527
|
+
"type": "text",
|
|
1528
|
+
"text": "Ministère chargé des finances"
|
|
1529
|
+
}
|
|
1530
|
+
]
|
|
1531
|
+
}
|
|
1532
|
+
]
|
|
1533
|
+
},
|
|
1275
1534
|
{
|
|
1276
|
-
"type": "
|
|
1277
|
-
"
|
|
1278
|
-
|
|
1279
|
-
|
|
1280
|
-
|
|
1281
|
-
|
|
1282
|
-
|
|
1283
|
-
|
|
1284
|
-
|
|
1285
|
-
|
|
1286
|
-
|
|
1287
|
-
|
|
1288
|
-
|
|
1289
|
-
|
|
1290
|
-
|
|
1291
|
-
|
|
1292
|
-
|
|
1293
|
-
|
|
1294
|
-
|
|
1295
|
-
|
|
1296
|
-
|
|
1297
|
-
|
|
1298
|
-
|
|
1299
|
-
"name": "Titre",
|
|
1300
|
-
"children": [
|
|
1535
|
+
"type": "element",
|
|
1536
|
+
"name": "Paragraphe",
|
|
1537
|
+
"children": [
|
|
1538
|
+
{
|
|
1539
|
+
"type": "text",
|
|
1540
|
+
"text": "Vous devez adresser le formulaire en "
|
|
1541
|
+
},
|
|
1542
|
+
{
|
|
1543
|
+
"type": "element",
|
|
1544
|
+
"name": "MiseEnEvidence",
|
|
1545
|
+
"children": [
|
|
1546
|
+
{
|
|
1547
|
+
"type": "text",
|
|
1548
|
+
"text": "double exemplaire"
|
|
1549
|
+
}
|
|
1550
|
+
]
|
|
1551
|
+
},
|
|
1552
|
+
{
|
|
1553
|
+
"type": "text",
|
|
1554
|
+
"text": " à votre service fiscal départemental chargé de l'enregistrement."
|
|
1555
|
+
}
|
|
1556
|
+
]
|
|
1557
|
+
},
|
|
1301
1558
|
{
|
|
1302
|
-
"type": "
|
|
1303
|
-
"
|
|
1304
|
-
|
|
1305
|
-
|
|
1306
|
-
|
|
1307
|
-
|
|
1308
|
-
|
|
1309
|
-
|
|
1310
|
-
|
|
1559
|
+
"type": "element",
|
|
1560
|
+
"name": "OuSAdresser",
|
|
1561
|
+
"attributes": {
|
|
1562
|
+
"ID": "R44924",
|
|
1563
|
+
"sve": "non",
|
|
1564
|
+
"type": "National"
|
|
1565
|
+
},
|
|
1566
|
+
"children": [
|
|
1567
|
+
{
|
|
1568
|
+
"type": "element",
|
|
1569
|
+
"name": "Titre",
|
|
1570
|
+
"children": [
|
|
1571
|
+
{
|
|
1572
|
+
"type": "text",
|
|
1573
|
+
"text": "Service fiscal en charge de l'enregistrement"
|
|
1574
|
+
}
|
|
1575
|
+
]
|
|
1576
|
+
},
|
|
1577
|
+
{
|
|
1578
|
+
"type": "element",
|
|
1579
|
+
"name": "RessourceWeb",
|
|
1580
|
+
"attributes": {
|
|
1581
|
+
"URL": "https://www.impots.gouv.fr/annuaire-des-services-charges-de-lenregistrement"
|
|
1582
|
+
}
|
|
1583
|
+
},
|
|
1584
|
+
{
|
|
1585
|
+
"type": "element",
|
|
1586
|
+
"name": "Source",
|
|
1587
|
+
"attributes": {
|
|
1588
|
+
"ID": "R30612"
|
|
1589
|
+
},
|
|
1590
|
+
"children": [
|
|
1591
|
+
{
|
|
1592
|
+
"type": "text",
|
|
1593
|
+
"text": "Ministère chargé des finances"
|
|
1594
|
+
}
|
|
1595
|
+
]
|
|
1596
|
+
}
|
|
1597
|
+
]
|
|
1598
|
+
},
|
|
1311
1599
|
{
|
|
1312
|
-
"type": "
|
|
1313
|
-
"
|
|
1600
|
+
"type": "element",
|
|
1601
|
+
"name": "ANoter",
|
|
1602
|
+
"children": [
|
|
1603
|
+
{
|
|
1604
|
+
"type": "element",
|
|
1605
|
+
"name": "Titre",
|
|
1606
|
+
"children": [
|
|
1607
|
+
{
|
|
1608
|
+
"type": "text",
|
|
1609
|
+
"text": "À noter"
|
|
1610
|
+
}
|
|
1611
|
+
]
|
|
1612
|
+
},
|
|
1613
|
+
{
|
|
1614
|
+
"type": "element",
|
|
1615
|
+
"name": "Paragraphe",
|
|
1616
|
+
"children": [
|
|
1617
|
+
{
|
|
1618
|
+
"type": "text",
|
|
1619
|
+
"text": "Votre déclaration ne sera pas accessible dans votre espace personnel sécurisé sur le site de l'administration fiscale."
|
|
1620
|
+
}
|
|
1621
|
+
]
|
|
1622
|
+
}
|
|
1623
|
+
]
|
|
1624
|
+
},
|
|
1625
|
+
{
|
|
1626
|
+
"type": "element",
|
|
1627
|
+
"name": "Paragraphe",
|
|
1628
|
+
"children": [
|
|
1629
|
+
{
|
|
1630
|
+
"type": "text",
|
|
1631
|
+
"text": "Le paiement des droits de donation s'effectue, si nécessaire (quand le don n’est pas exonéré), en même temps que la déclaration."
|
|
1632
|
+
}
|
|
1633
|
+
]
|
|
1314
1634
|
}
|
|
1315
1635
|
]
|
|
1316
1636
|
}
|
|
1317
1637
|
]
|
|
1318
|
-
},
|
|
1319
|
-
{
|
|
1320
|
-
"type": "element",
|
|
1321
|
-
"name": "Paragraphe",
|
|
1322
|
-
"children": [
|
|
1323
|
-
{
|
|
1324
|
-
"type": "text",
|
|
1325
|
-
"text": "Le paiement des droits de donation s'effectue, si nécessaire, en même temps que la déclaration."
|
|
1326
|
-
}
|
|
1327
|
-
]
|
|
1328
1638
|
}
|
|
1329
1639
|
]
|
|
1330
|
-
}
|
|
1331
|
-
]
|
|
1332
|
-
}
|
|
1333
|
-
]
|
|
1334
|
-
},
|
|
1335
|
-
{
|
|
1336
|
-
"type": "element",
|
|
1337
|
-
"name": "Cas",
|
|
1338
|
-
"children": [
|
|
1339
|
-
{
|
|
1340
|
-
"type": "element",
|
|
1341
|
-
"name": "Titre",
|
|
1342
|
-
"children": [
|
|
1343
|
-
{
|
|
1344
|
-
"type": "text",
|
|
1345
|
-
"text": "Don supérieur à 15 000 €"
|
|
1346
|
-
}
|
|
1347
|
-
]
|
|
1348
|
-
},
|
|
1349
|
-
{
|
|
1350
|
-
"type": "element",
|
|
1351
|
-
"name": "BlocCas",
|
|
1352
|
-
"attributes": {
|
|
1353
|
-
"affichage": "radio"
|
|
1354
|
-
},
|
|
1355
|
-
"children": [
|
|
1640
|
+
},
|
|
1356
1641
|
{
|
|
1357
1642
|
"type": "element",
|
|
1358
1643
|
"name": "Cas",
|
|
@@ -1363,7 +1648,7 @@
|
|
|
1363
1648
|
"children": [
|
|
1364
1649
|
{
|
|
1365
1650
|
"type": "text",
|
|
1366
|
-
"text": "
|
|
1651
|
+
"text": "Vous ne déclarez pas spontanément le don"
|
|
1367
1652
|
}
|
|
1368
1653
|
]
|
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"text": " à partir de votre espace Particulier sur le site impots.gouv.fr :"
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"audience": "Particuliers",
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"text": "Impôts : accéder à votre espace Particulier"
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"text": "Si vous êtes marié ou pacsé, vous ne pouvez pas utiliser celui de votre conjoint."
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"attributes": {
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|
+
"text": "Si vous n'avez pas d'espace personnel, vous pouvez le créer directement en ligne avec votre identifiant fiscal. Si vous n'avez pas de numéro fiscal, vous pouvez le demander à votre service des impôts (au guichet ou par courrier) avec une copie de votre pièce d'identité. Indiquez vos nom, prénom, adresse postale et adresse mail."
|
|
1897
|
+
}
|
|
1898
|
+
]
|
|
1899
|
+
}
|
|
1900
|
+
]
|
|
1901
|
+
},
|
|
1902
|
+
{
|
|
1903
|
+
"type": "element",
|
|
1904
|
+
"name": "Paragraphe",
|
|
1905
|
+
"children": [
|
|
1906
|
+
{
|
|
1907
|
+
"type": "text",
|
|
1908
|
+
"text": "Le paiement des droits de donation s'effectue, si nécessaire (si le don n’est pas exonéré), en même temps que la déclaration."
|
|
1909
|
+
}
|
|
1910
|
+
]
|
|
1911
|
+
}
|
|
1912
|
+
]
|
|
1913
|
+
},
|
|
1914
|
+
{
|
|
1915
|
+
"type": "element",
|
|
1916
|
+
"name": "Cas",
|
|
1917
|
+
"children": [
|
|
1918
|
+
{
|
|
1919
|
+
"type": "element",
|
|
1920
|
+
"name": "Titre",
|
|
1921
|
+
"children": [
|
|
1922
|
+
{
|
|
1923
|
+
"type": "text",
|
|
1924
|
+
"text": "Déclaration papier"
|
|
1925
|
+
}
|
|
1926
|
+
]
|
|
1927
|
+
},
|
|
1928
|
+
{
|
|
1929
|
+
"type": "element",
|
|
1930
|
+
"name": "Paragraphe",
|
|
1931
|
+
"children": [
|
|
1932
|
+
{
|
|
1933
|
+
"type": "text",
|
|
1934
|
+
"text": "L’administration fiscale a découvert le don manuel dont vous avez bénéficié à la suite d'une demande de sa part ou d'un contrôle (on parle de "
|
|
1935
|
+
},
|
|
1936
|
+
{
|
|
1937
|
+
"type": "element",
|
|
1938
|
+
"name": "Expression",
|
|
1939
|
+
"children": [
|
|
1940
|
+
{
|
|
1941
|
+
"type": "text",
|
|
1942
|
+
"text": "révélation"
|
|
1569
1943
|
}
|
|
1570
1944
|
]
|
|
1571
1945
|
},
|
|
1946
|
+
{
|
|
1947
|
+
"type": "text",
|
|
1948
|
+
"text": " du don manuel)."
|
|
1949
|
+
}
|
|
1950
|
+
]
|
|
1951
|
+
},
|
|
1952
|
+
{
|
|
1953
|
+
"type": "element",
|
|
1954
|
+
"name": "Paragraphe",
|
|
1955
|
+
"children": [
|
|
1956
|
+
{
|
|
1957
|
+
"type": "text",
|
|
1958
|
+
"text": "Vous devez déclarer le don "
|
|
1959
|
+
},
|
|
1572
1960
|
{
|
|
1573
1961
|
"type": "element",
|
|
1574
|
-
"name": "
|
|
1962
|
+
"name": "MiseEnEvidence",
|
|
1575
1963
|
"children": [
|
|
1576
1964
|
{
|
|
1577
|
-
"type": "
|
|
1578
|
-
"
|
|
1579
|
-
|
|
1580
|
-
|
|
1581
|
-
|
|
1582
|
-
|
|
1583
|
-
|
|
1584
|
-
|
|
1585
|
-
|
|
1965
|
+
"type": "text",
|
|
1966
|
+
"text": "au plus tard un mois après"
|
|
1967
|
+
}
|
|
1968
|
+
]
|
|
1969
|
+
},
|
|
1970
|
+
{
|
|
1971
|
+
"type": "text",
|
|
1972
|
+
"text": " la révélation à l'administration fiscale."
|
|
1973
|
+
}
|
|
1974
|
+
]
|
|
1975
|
+
},
|
|
1976
|
+
{
|
|
1977
|
+
"type": "element",
|
|
1978
|
+
"name": "Paragraphe",
|
|
1979
|
+
"children": [
|
|
1980
|
+
{
|
|
1981
|
+
"type": "text",
|
|
1982
|
+
"text": "Vous pouvez le "
|
|
1983
|
+
},
|
|
1984
|
+
{
|
|
1985
|
+
"type": "element",
|
|
1986
|
+
"name": "MiseEnEvidence",
|
|
1987
|
+
"children": [
|
|
1586
1988
|
{
|
|
1587
|
-
"type": "
|
|
1588
|
-
"
|
|
1589
|
-
|
|
1590
|
-
|
|
1591
|
-
|
|
1592
|
-
|
|
1593
|
-
|
|
1594
|
-
|
|
1595
|
-
|
|
1596
|
-
|
|
1597
|
-
|
|
1598
|
-
|
|
1599
|
-
|
|
1600
|
-
|
|
1601
|
-
|
|
1602
|
-
|
|
1603
|
-
|
|
1604
|
-
|
|
1605
|
-
|
|
1606
|
-
|
|
1607
|
-
|
|
1608
|
-
|
|
1609
|
-
|
|
1989
|
+
"type": "text",
|
|
1990
|
+
"text": "déclarer le don via le formulaire"
|
|
1991
|
+
}
|
|
1992
|
+
]
|
|
1993
|
+
},
|
|
1994
|
+
{
|
|
1995
|
+
"type": "text",
|
|
1996
|
+
"text": " de déclaration de don manuel et de don de sommes d'argent :"
|
|
1997
|
+
}
|
|
1998
|
+
]
|
|
1999
|
+
},
|
|
2000
|
+
{
|
|
2001
|
+
"type": "element",
|
|
2002
|
+
"name": "ServiceEnLigne",
|
|
2003
|
+
"attributes": {
|
|
2004
|
+
"ID": "R1224",
|
|
2005
|
+
"URL": "https://www.impots.gouv.fr/portail/node/9032",
|
|
2006
|
+
"audience": "Particuliers",
|
|
2007
|
+
"numerocerfa": "11278",
|
|
2008
|
+
"autrenumero": "2735-SD",
|
|
2009
|
+
"type": "Formulaire"
|
|
2010
|
+
},
|
|
2011
|
+
"children": [
|
|
2012
|
+
{
|
|
2013
|
+
"type": "element",
|
|
2014
|
+
"name": "Titre",
|
|
2015
|
+
"children": [
|
|
1610
2016
|
{
|
|
1611
|
-
"type": "
|
|
1612
|
-
"
|
|
1613
|
-
|
|
1614
|
-
|
|
1615
|
-
|
|
1616
|
-
|
|
1617
|
-
|
|
1618
|
-
|
|
1619
|
-
|
|
1620
|
-
|
|
1621
|
-
|
|
1622
|
-
|
|
1623
|
-
"type": "element",
|
|
1624
|
-
"name": "Titre",
|
|
1625
|
-
"children": [
|
|
1626
|
-
{
|
|
1627
|
-
"type": "text",
|
|
1628
|
-
"text": "Déclaration de don manuel et de don de sommes d'argent"
|
|
1629
|
-
}
|
|
1630
|
-
]
|
|
1631
|
-
},
|
|
1632
|
-
{
|
|
1633
|
-
"type": "element",
|
|
1634
|
-
"name": "Source",
|
|
1635
|
-
"attributes": {
|
|
1636
|
-
"ID": "R30612"
|
|
1637
|
-
},
|
|
1638
|
-
"children": [
|
|
1639
|
-
{
|
|
1640
|
-
"type": "text",
|
|
1641
|
-
"text": "Ministère chargé des finances"
|
|
1642
|
-
}
|
|
1643
|
-
]
|
|
1644
|
-
}
|
|
1645
|
-
]
|
|
1646
|
-
},
|
|
2017
|
+
"type": "text",
|
|
2018
|
+
"text": "Déclaration de don manuel et de don de sommes d'argent"
|
|
2019
|
+
}
|
|
2020
|
+
]
|
|
2021
|
+
},
|
|
2022
|
+
{
|
|
2023
|
+
"type": "element",
|
|
2024
|
+
"name": "Source",
|
|
2025
|
+
"attributes": {
|
|
2026
|
+
"ID": "R30612"
|
|
2027
|
+
},
|
|
2028
|
+
"children": [
|
|
1647
2029
|
{
|
|
1648
|
-
"type": "
|
|
1649
|
-
"
|
|
1650
|
-
|
|
1651
|
-
|
|
1652
|
-
|
|
1653
|
-
|
|
1654
|
-
|
|
1655
|
-
|
|
1656
|
-
|
|
1657
|
-
|
|
1658
|
-
|
|
1659
|
-
|
|
1660
|
-
|
|
1661
|
-
|
|
1662
|
-
|
|
1663
|
-
|
|
1664
|
-
|
|
1665
|
-
|
|
1666
|
-
|
|
1667
|
-
"text": " à votre service fiscal départemental chargé de l'enregistrement."
|
|
1668
|
-
}
|
|
1669
|
-
]
|
|
1670
|
-
},
|
|
2030
|
+
"type": "text",
|
|
2031
|
+
"text": "Ministère chargé des finances"
|
|
2032
|
+
}
|
|
2033
|
+
]
|
|
2034
|
+
}
|
|
2035
|
+
]
|
|
2036
|
+
},
|
|
2037
|
+
{
|
|
2038
|
+
"type": "element",
|
|
2039
|
+
"name": "Paragraphe",
|
|
2040
|
+
"children": [
|
|
2041
|
+
{
|
|
2042
|
+
"type": "text",
|
|
2043
|
+
"text": "Vous devez adresser le formulaire en "
|
|
2044
|
+
},
|
|
2045
|
+
{
|
|
2046
|
+
"type": "element",
|
|
2047
|
+
"name": "MiseEnEvidence",
|
|
2048
|
+
"children": [
|
|
1671
2049
|
{
|
|
1672
|
-
"type": "
|
|
1673
|
-
"
|
|
1674
|
-
|
|
1675
|
-
|
|
1676
|
-
|
|
1677
|
-
|
|
1678
|
-
|
|
1679
|
-
|
|
1680
|
-
|
|
1681
|
-
|
|
1682
|
-
|
|
1683
|
-
|
|
1684
|
-
|
|
1685
|
-
|
|
1686
|
-
|
|
1687
|
-
|
|
1688
|
-
|
|
1689
|
-
|
|
1690
|
-
|
|
1691
|
-
|
|
1692
|
-
|
|
1693
|
-
|
|
1694
|
-
|
|
1695
|
-
|
|
1696
|
-
|
|
1697
|
-
|
|
1698
|
-
|
|
1699
|
-
|
|
1700
|
-
|
|
1701
|
-
|
|
1702
|
-
|
|
1703
|
-
|
|
1704
|
-
|
|
1705
|
-
|
|
1706
|
-
|
|
1707
|
-
|
|
1708
|
-
|
|
1709
|
-
|
|
1710
|
-
|
|
1711
|
-
|
|
2050
|
+
"type": "text",
|
|
2051
|
+
"text": "double exemplaire"
|
|
2052
|
+
}
|
|
2053
|
+
]
|
|
2054
|
+
},
|
|
2055
|
+
{
|
|
2056
|
+
"type": "text",
|
|
2057
|
+
"text": " à votre service fiscal départemental chargé de l'enregistrement."
|
|
2058
|
+
}
|
|
2059
|
+
]
|
|
2060
|
+
},
|
|
2061
|
+
{
|
|
2062
|
+
"type": "element",
|
|
2063
|
+
"name": "OuSAdresser",
|
|
2064
|
+
"attributes": {
|
|
2065
|
+
"ID": "R44924",
|
|
2066
|
+
"sve": "non",
|
|
2067
|
+
"type": "National"
|
|
2068
|
+
},
|
|
2069
|
+
"children": [
|
|
2070
|
+
{
|
|
2071
|
+
"type": "element",
|
|
2072
|
+
"name": "Titre",
|
|
2073
|
+
"children": [
|
|
2074
|
+
{
|
|
2075
|
+
"type": "text",
|
|
2076
|
+
"text": "Service fiscal en charge de l'enregistrement"
|
|
2077
|
+
}
|
|
2078
|
+
]
|
|
2079
|
+
},
|
|
2080
|
+
{
|
|
2081
|
+
"type": "element",
|
|
2082
|
+
"name": "RessourceWeb",
|
|
2083
|
+
"attributes": {
|
|
2084
|
+
"URL": "https://www.impots.gouv.fr/annuaire-des-services-charges-de-lenregistrement"
|
|
2085
|
+
}
|
|
2086
|
+
},
|
|
2087
|
+
{
|
|
2088
|
+
"type": "element",
|
|
2089
|
+
"name": "Source",
|
|
2090
|
+
"attributes": {
|
|
2091
|
+
"ID": "R30612"
|
|
2092
|
+
},
|
|
2093
|
+
"children": [
|
|
1712
2094
|
{
|
|
1713
|
-
"type": "
|
|
1714
|
-
"
|
|
1715
|
-
|
|
1716
|
-
|
|
1717
|
-
|
|
1718
|
-
|
|
1719
|
-
|
|
1720
|
-
|
|
1721
|
-
|
|
1722
|
-
|
|
1723
|
-
|
|
1724
|
-
|
|
1725
|
-
|
|
1726
|
-
|
|
1727
|
-
|
|
1728
|
-
"name": "Paragraphe",
|
|
1729
|
-
"children": [
|
|
1730
|
-
{
|
|
1731
|
-
"type": "text",
|
|
1732
|
-
"text": "Votre déclaration ne sera pas accessible dans votre espace personnel sécurisé sur le site de l'administration fiscale."
|
|
1733
|
-
}
|
|
1734
|
-
]
|
|
1735
|
-
}
|
|
1736
|
-
]
|
|
1737
|
-
},
|
|
2095
|
+
"type": "text",
|
|
2096
|
+
"text": "Ministère chargé des finances"
|
|
2097
|
+
}
|
|
2098
|
+
]
|
|
2099
|
+
}
|
|
2100
|
+
]
|
|
2101
|
+
},
|
|
2102
|
+
{
|
|
2103
|
+
"type": "element",
|
|
2104
|
+
"name": "ANoter",
|
|
2105
|
+
"children": [
|
|
2106
|
+
{
|
|
2107
|
+
"type": "element",
|
|
2108
|
+
"name": "Titre",
|
|
2109
|
+
"children": [
|
|
1738
2110
|
{
|
|
1739
|
-
"type": "
|
|
1740
|
-
"
|
|
1741
|
-
|
|
1742
|
-
|
|
1743
|
-
|
|
1744
|
-
|
|
1745
|
-
|
|
1746
|
-
|
|
1747
|
-
|
|
1748
|
-
|
|
1749
|
-
|
|
1750
|
-
|
|
1751
|
-
"type": "text",
|
|
1752
|
-
"text": "paiement"
|
|
1753
|
-
}
|
|
1754
|
-
]
|
|
1755
|
-
},
|
|
1756
|
-
{
|
|
1757
|
-
"type": "text",
|
|
1758
|
-
"text": " des droits de donation s'effectue, si nécessaire, "
|
|
1759
|
-
},
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "en même temps"
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}
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{
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"type": "text",
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"text": " que la déclaration."
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}
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]
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"type": "text",
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"text": "À noter"
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}
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"children": [
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{
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"type": "text",
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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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{
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"type": "text",
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"text": "Le paiement des droits de donation s'effectue, si nécessaire (si le don est exonéré), en même temps que la déclaration."
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}
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{
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"type": "element",
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"name": "Cas",
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Don supérieur à 15 000 €"
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}
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"children": [
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"children": [
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{
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"type": "text",
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"text": "La démarche varie selon que vous déclarez spontanément le bien ou que votre déclaration fait suite à un demande de l’administration :"
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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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"name": "BlocCas",
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"attributes": {
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"affichage": "radio"
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},
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"children": [
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Vous déclarez spontanément le don manuel"
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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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"name": "Introduction",
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"children": [
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{
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{
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"type": "text",
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"text": "Vous pouvez différer la déclaration et le paiement des droits. Les démarches sont différentes selon le moment où vous déclarez le 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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"type": "element",
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"name": "BlocCas",
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"attributes": {
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"affichage": "radio"
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},
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"children": [
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"text": "Déclaration
|
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"text": "Déclaration immédiate"
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"text": "Vous pouvez opter pour une déclaration en ligne ou pour une déclaration papier
|
|
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"text": "Vous pouvez opter pour une déclaration en ligne ou pour une déclaration papier :"
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|
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"text": "Si vous avez bénéficié d'un don manuel, vous pouvez
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},
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{
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{
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"text": "donateur"
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}
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]
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{
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"type": "text",
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"text": "Vous pouvez "
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"text": "Si vous avez bénéficié d'un don manuel, vous pouvez le "
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{
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|
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|
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"text": "déclarer
|
|
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|
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"text": "déclarer en ligne"
|
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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": "."
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}
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]
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{
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"children": [
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{
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"type": "text",
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"text": "Le "
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},
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{
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"type": "element",
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"children": [
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|
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|
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{
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|
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"type": "text",
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|
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"text": "paiement"
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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": "text",
|
|
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|
+
"text": " des droits de donation s'effectue, si nécessaire (si le don n’est pas exonéré), "
|
|
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|
+
},
|
|
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|
+
{
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|
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "en même temps"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
2394
|
+
"type": "text",
|
|
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|
+
"text": " que la déclaration."
|
|
1946
2396
|
}
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|
1947
2397
|
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|
|
1948
2398
|
}
|
|
@@ -1968,35 +2418,21 @@
|
|
|
1968
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|
"children": [
|
|
1969
2419
|
{
|
|
1970
2420
|
"type": "text",
|
|
1971
|
-
"text": "Si vous avez bénéficié d'un don manuel, vous pouvez
|
|
2421
|
+
"text": "Si vous avez bénéficié d'un don manuel, vous pouvez le "
|
|
1972
2422
|
},
|
|
1973
2423
|
{
|
|
1974
2424
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
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"attributes": {
|
|
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|
-
"LienID": "R46107",
|
|
1978
|
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"type": "Définition de glossaire"
|
|
1979
|
-
},
|
|
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|
+
"name": "MiseEnEvidence",
|
|
1980
2426
|
"children": [
|
|
1981
2427
|
{
|
|
1982
2428
|
"type": "text",
|
|
1983
|
-
"text": "
|
|
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|
+
"text": "déclarer via le formulaire de déclaration"
|
|
1984
2430
|
}
|
|
1985
2431
|
]
|
|
1986
2432
|
},
|
|
1987
2433
|
{
|
|
1988
2434
|
"type": "text",
|
|
1989
|
-
"text": "
|
|
1990
|
-
}
|
|
1991
|
-
]
|
|
1992
|
-
},
|
|
1993
|
-
{
|
|
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|
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"type": "element",
|
|
1995
|
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"name": "Paragraphe",
|
|
1996
|
-
"children": [
|
|
1997
|
-
{
|
|
1998
|
-
"type": "text",
|
|
1999
|
-
"text": "Utilisez le formulaire suivant :"
|
|
2435
|
+
"text": " de don manuel et de don de sommes d'argent :"
|
|
2000
2436
|
}
|
|
2001
2437
|
]
|
|
2002
2438
|
},
|
|
@@ -2004,11 +2440,11 @@
|
|
|
2004
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|
"type": "element",
|
|
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|
"name": "ServiceEnLigne",
|
|
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2442
|
"attributes": {
|
|
2007
|
-
"ID": "
|
|
2008
|
-
"URL": "https://www.impots.gouv.fr/portail/node/
|
|
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|
+
"ID": "R1224",
|
|
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|
+
"URL": "https://www.impots.gouv.fr/portail/node/9032",
|
|
2009
2445
|
"audience": "Particuliers",
|
|
2010
|
-
"numerocerfa": "
|
|
2011
|
-
"autrenumero": "
|
|
2446
|
+
"numerocerfa": "11278",
|
|
2447
|
+
"autrenumero": "2735-SD",
|
|
2012
2448
|
"type": "Formulaire"
|
|
2013
2449
|
},
|
|
2014
2450
|
"children": [
|
|
@@ -2018,7 +2454,7 @@
|
|
|
2018
2454
|
"children": [
|
|
2019
2455
|
{
|
|
2020
2456
|
"type": "text",
|
|
2021
|
-
"text": "
|
|
2457
|
+
"text": "Déclaration de don manuel et de don de sommes d'argent"
|
|
2022
2458
|
}
|
|
2023
2459
|
]
|
|
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2460
|
},
|
|
@@ -2043,7 +2479,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
2045
2481
|
"type": "text",
|
|
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|
-
"text": "
|
|
2482
|
+
"text": "Vous devez adresser le formulaire "
|
|
2047
2483
|
},
|
|
2048
2484
|
{
|
|
2049
2485
|
"type": "element",
|
|
@@ -2051,13 +2487,13 @@
|
|
|
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|
"children": [
|
|
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|
{
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|
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|
"type": "text",
|
|
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|
-
"text": "double exemplaire"
|
|
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|
+
"text": "en double exemplaire"
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
2058
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|
{
|
|
2059
2495
|
"type": "text",
|
|
2060
|
-
"text": " à votre service fiscal départemental chargé de l'enregistrement
|
|
2496
|
+
"text": " à votre service fiscal départemental chargé de l'enregistrement."
|
|
2061
2497
|
}
|
|
2062
2498
|
]
|
|
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2499
|
},
|
|
@@ -2104,98 +2540,408 @@
|
|
|
2104
2540
|
},
|
|
2105
2541
|
{
|
|
2106
2542
|
"type": "element",
|
|
2107
|
-
"name": "
|
|
2543
|
+
"name": "ANoter",
|
|
2108
2544
|
"children": [
|
|
2109
2545
|
{
|
|
2110
2546
|
"type": "element",
|
|
2111
|
-
"name": "
|
|
2547
|
+
"name": "Titre",
|
|
2112
2548
|
"children": [
|
|
2113
2549
|
{
|
|
2114
2550
|
"type": "text",
|
|
2115
|
-
"text": "
|
|
2551
|
+
"text": "À noter"
|
|
2116
2552
|
}
|
|
2117
2553
|
]
|
|
2118
2554
|
},
|
|
2119
|
-
{
|
|
2120
|
-
"type": "text",
|
|
2121
|
-
"text": ", vous devrez "
|
|
2122
|
-
},
|
|
2123
2555
|
{
|
|
2124
2556
|
"type": "element",
|
|
2125
|
-
"name": "
|
|
2557
|
+
"name": "Paragraphe",
|
|
2126
2558
|
"children": [
|
|
2127
2559
|
{
|
|
2128
2560
|
"type": "text",
|
|
2129
|
-
"text": "
|
|
2561
|
+
"text": "Votre déclaration ne sera pas accessible dans votre espace personnel sécurisé sur le site de l'administration fiscale."
|
|
2130
2562
|
}
|
|
2131
2563
|
]
|
|
2132
|
-
},
|
|
2133
|
-
{
|
|
2134
|
-
"type": "text",
|
|
2135
|
-
"text": " les droits en utilisant le formulaire suivant :"
|
|
2136
2564
|
}
|
|
2137
2565
|
]
|
|
2138
2566
|
},
|
|
2139
2567
|
{
|
|
2140
2568
|
"type": "element",
|
|
2141
|
-
"name": "
|
|
2142
|
-
"attributes": {
|
|
2143
|
-
"ID": "R1224",
|
|
2144
|
-
"URL": "https://www.impots.gouv.fr/portail/node/9032",
|
|
2145
|
-
"audience": "Particuliers",
|
|
2146
|
-
"numerocerfa": "11278",
|
|
2147
|
-
"autrenumero": "2735-SD",
|
|
2148
|
-
"type": "Formulaire"
|
|
2149
|
-
},
|
|
2569
|
+
"name": "Paragraphe",
|
|
2150
2570
|
"children": [
|
|
2571
|
+
{
|
|
2572
|
+
"type": "text",
|
|
2573
|
+
"text": "Le "
|
|
2574
|
+
},
|
|
2151
2575
|
{
|
|
2152
2576
|
"type": "element",
|
|
2153
|
-
"name": "
|
|
2577
|
+
"name": "MiseEnEvidence",
|
|
2154
2578
|
"children": [
|
|
2155
2579
|
{
|
|
2156
2580
|
"type": "text",
|
|
2157
|
-
"text": "
|
|
2581
|
+
"text": "paiement"
|
|
2158
2582
|
}
|
|
2159
2583
|
]
|
|
2160
2584
|
},
|
|
2585
|
+
{
|
|
2586
|
+
"type": "text",
|
|
2587
|
+
"text": " des droits de donation s'effectue, si nécessaire (si le don n’est pas exonéré), "
|
|
2588
|
+
},
|
|
2161
2589
|
{
|
|
2162
2590
|
"type": "element",
|
|
2163
|
-
"name": "
|
|
2164
|
-
"attributes": {
|
|
2165
|
-
"ID": "R30612"
|
|
2166
|
-
},
|
|
2591
|
+
"name": "MiseEnEvidence",
|
|
2167
2592
|
"children": [
|
|
2168
2593
|
{
|
|
2169
2594
|
"type": "text",
|
|
2170
|
-
"text": "
|
|
2595
|
+
"text": "en même temps"
|
|
2171
2596
|
}
|
|
2172
2597
|
]
|
|
2598
|
+
},
|
|
2599
|
+
{
|
|
2600
|
+
"type": "text",
|
|
2601
|
+
"text": " que la déclaration."
|
|
2173
2602
|
}
|
|
2174
2603
|
]
|
|
2604
|
+
}
|
|
2605
|
+
]
|
|
2606
|
+
}
|
|
2607
|
+
]
|
|
2608
|
+
}
|
|
2609
|
+
]
|
|
2610
|
+
},
|
|
2611
|
+
{
|
|
2612
|
+
"type": "element",
|
|
2613
|
+
"name": "Cas",
|
|
2614
|
+
"children": [
|
|
2615
|
+
{
|
|
2616
|
+
"type": "element",
|
|
2617
|
+
"name": "Titre",
|
|
2618
|
+
"children": [
|
|
2619
|
+
{
|
|
2620
|
+
"type": "text",
|
|
2621
|
+
"text": "Déclaration différée"
|
|
2622
|
+
}
|
|
2623
|
+
]
|
|
2624
|
+
},
|
|
2625
|
+
{
|
|
2626
|
+
"type": "element",
|
|
2627
|
+
"name": "Paragraphe",
|
|
2628
|
+
"children": [
|
|
2629
|
+
{
|
|
2630
|
+
"type": "text",
|
|
2631
|
+
"text": "Si vous avez bénéficié d'un don manuel, vous pouvez différer la déclaration et le paiement des droits de donation jusqu'au décès du "
|
|
2632
|
+
},
|
|
2633
|
+
{
|
|
2634
|
+
"type": "element",
|
|
2635
|
+
"name": "LienIntra",
|
|
2636
|
+
"attributes": {
|
|
2637
|
+
"LienID": "R46107",
|
|
2638
|
+
"type": "Définition de glossaire"
|
|
2639
|
+
},
|
|
2640
|
+
"children": [
|
|
2641
|
+
{
|
|
2642
|
+
"type": "text",
|
|
2643
|
+
"text": "donateur"
|
|
2644
|
+
}
|
|
2645
|
+
]
|
|
2646
|
+
},
|
|
2647
|
+
{
|
|
2648
|
+
"type": "text",
|
|
2649
|
+
"text": "."
|
|
2650
|
+
}
|
|
2651
|
+
]
|
|
2652
|
+
},
|
|
2653
|
+
{
|
|
2654
|
+
"type": "element",
|
|
2655
|
+
"name": "Paragraphe",
|
|
2656
|
+
"children": [
|
|
2657
|
+
{
|
|
2658
|
+
"type": "text",
|
|
2659
|
+
"text": "Utilisez le formulaire suivant :"
|
|
2660
|
+
}
|
|
2661
|
+
]
|
|
2662
|
+
},
|
|
2663
|
+
{
|
|
2664
|
+
"type": "element",
|
|
2665
|
+
"name": "ServiceEnLigne",
|
|
2666
|
+
"attributes": {
|
|
2667
|
+
"ID": "R38077",
|
|
2668
|
+
"URL": "https://www.impots.gouv.fr/portail/node/9031",
|
|
2669
|
+
"audience": "Particuliers",
|
|
2670
|
+
"numerocerfa": "14579",
|
|
2671
|
+
"autrenumero": "2734-SD",
|
|
2672
|
+
"type": "Formulaire"
|
|
2673
|
+
},
|
|
2674
|
+
"children": [
|
|
2675
|
+
{
|
|
2676
|
+
"type": "element",
|
|
2677
|
+
"name": "Titre",
|
|
2678
|
+
"children": [
|
|
2679
|
+
{
|
|
2680
|
+
"type": "text",
|
|
2681
|
+
"text": "Révélation d'un don manuel d'une valeur supérieure à 15 000 €"
|
|
2682
|
+
}
|
|
2683
|
+
]
|
|
2684
|
+
},
|
|
2685
|
+
{
|
|
2686
|
+
"type": "element",
|
|
2687
|
+
"name": "Source",
|
|
2688
|
+
"attributes": {
|
|
2689
|
+
"ID": "R30612"
|
|
2690
|
+
},
|
|
2691
|
+
"children": [
|
|
2692
|
+
{
|
|
2693
|
+
"type": "text",
|
|
2694
|
+
"text": "Ministère chargé des finances"
|
|
2695
|
+
}
|
|
2696
|
+
]
|
|
2697
|
+
}
|
|
2698
|
+
]
|
|
2699
|
+
},
|
|
2700
|
+
{
|
|
2701
|
+
"type": "element",
|
|
2702
|
+
"name": "Paragraphe",
|
|
2703
|
+
"children": [
|
|
2704
|
+
{
|
|
2705
|
+
"type": "text",
|
|
2706
|
+
"text": "Adressez le formulaire en "
|
|
2707
|
+
},
|
|
2708
|
+
{
|
|
2709
|
+
"type": "element",
|
|
2710
|
+
"name": "MiseEnEvidence",
|
|
2711
|
+
"children": [
|
|
2712
|
+
{
|
|
2713
|
+
"type": "text",
|
|
2714
|
+
"text": "double exemplaire"
|
|
2715
|
+
}
|
|
2716
|
+
]
|
|
2717
|
+
},
|
|
2718
|
+
{
|
|
2719
|
+
"type": "text",
|
|
2720
|
+
"text": " à votre service fiscal départemental chargé de l'enregistrement :"
|
|
2721
|
+
}
|
|
2722
|
+
]
|
|
2723
|
+
},
|
|
2724
|
+
{
|
|
2725
|
+
"type": "element",
|
|
2726
|
+
"name": "OuSAdresser",
|
|
2727
|
+
"attributes": {
|
|
2728
|
+
"ID": "R44924",
|
|
2729
|
+
"sve": "non",
|
|
2730
|
+
"type": "National"
|
|
2731
|
+
},
|
|
2732
|
+
"children": [
|
|
2733
|
+
{
|
|
2734
|
+
"type": "element",
|
|
2735
|
+
"name": "Titre",
|
|
2736
|
+
"children": [
|
|
2737
|
+
{
|
|
2738
|
+
"type": "text",
|
|
2739
|
+
"text": "Service fiscal en charge de l'enregistrement"
|
|
2740
|
+
}
|
|
2741
|
+
]
|
|
2742
|
+
},
|
|
2743
|
+
{
|
|
2744
|
+
"type": "element",
|
|
2745
|
+
"name": "RessourceWeb",
|
|
2746
|
+
"attributes": {
|
|
2747
|
+
"URL": "https://www.impots.gouv.fr/annuaire-des-services-charges-de-lenregistrement"
|
|
2748
|
+
}
|
|
2749
|
+
},
|
|
2750
|
+
{
|
|
2751
|
+
"type": "element",
|
|
2752
|
+
"name": "Source",
|
|
2753
|
+
"attributes": {
|
|
2754
|
+
"ID": "R30612"
|
|
2755
|
+
},
|
|
2756
|
+
"children": [
|
|
2757
|
+
{
|
|
2758
|
+
"type": "text",
|
|
2759
|
+
"text": "Ministère chargé des finances"
|
|
2760
|
+
}
|
|
2761
|
+
]
|
|
2762
|
+
}
|
|
2763
|
+
]
|
|
2764
|
+
},
|
|
2765
|
+
{
|
|
2766
|
+
"type": "element",
|
|
2767
|
+
"name": "ANoter",
|
|
2768
|
+
"children": [
|
|
2769
|
+
{
|
|
2770
|
+
"type": "element",
|
|
2771
|
+
"name": "Titre",
|
|
2772
|
+
"children": [
|
|
2773
|
+
{
|
|
2774
|
+
"type": "text",
|
|
2775
|
+
"text": "À noter"
|
|
2776
|
+
}
|
|
2777
|
+
]
|
|
2778
|
+
},
|
|
2779
|
+
{
|
|
2780
|
+
"type": "element",
|
|
2781
|
+
"name": "Paragraphe",
|
|
2782
|
+
"children": [
|
|
2783
|
+
{
|
|
2784
|
+
"type": "text",
|
|
2785
|
+
"text": "La révélation ne fait pas courir le délai de 15 ans qui permet de renouveler l'abattement fiscal accordé pour certaines donations (pour certains "
|
|
2175
2786
|
},
|
|
2176
2787
|
{
|
|
2177
2788
|
"type": "element",
|
|
2178
|
-
"name": "
|
|
2789
|
+
"name": "LienInterne",
|
|
2790
|
+
"attributes": {
|
|
2791
|
+
"LienPublication": "F36656",
|
|
2792
|
+
"type": "Fiche d'information conditionnée",
|
|
2793
|
+
"audience": "Particuliers"
|
|
2794
|
+
},
|
|
2179
2795
|
"children": [
|
|
2180
2796
|
{
|
|
2181
2797
|
"type": "text",
|
|
2182
|
-
"text": "
|
|
2183
|
-
}
|
|
2184
|
-
|
|
2185
|
-
|
|
2186
|
-
|
|
2187
|
-
|
|
2188
|
-
|
|
2189
|
-
|
|
2190
|
-
|
|
2191
|
-
|
|
2192
|
-
|
|
2193
|
-
|
|
2798
|
+
"text": "dons de sommes d’argent"
|
|
2799
|
+
}
|
|
2800
|
+
]
|
|
2801
|
+
},
|
|
2802
|
+
{
|
|
2803
|
+
"type": "text",
|
|
2804
|
+
"text": " ou "
|
|
2805
|
+
},
|
|
2806
|
+
{
|
|
2807
|
+
"type": "element",
|
|
2808
|
+
"name": "LienInterne",
|
|
2809
|
+
"attributes": {
|
|
2810
|
+
"LienPublication": "F14203",
|
|
2811
|
+
"type": "Fiche Question-réponse conditionnée",
|
|
2812
|
+
"audience": "Particuliers"
|
|
2813
|
+
},
|
|
2814
|
+
"children": [
|
|
2194
2815
|
{
|
|
2195
2816
|
"type": "text",
|
|
2196
|
-
"text": "
|
|
2817
|
+
"text": "selon le lien avec le donateur"
|
|
2197
2818
|
}
|
|
2198
2819
|
]
|
|
2820
|
+
},
|
|
2821
|
+
{
|
|
2822
|
+
"type": "text",
|
|
2823
|
+
"text": ")."
|
|
2824
|
+
}
|
|
2825
|
+
]
|
|
2826
|
+
}
|
|
2827
|
+
]
|
|
2828
|
+
},
|
|
2829
|
+
{
|
|
2830
|
+
"type": "element",
|
|
2831
|
+
"name": "Paragraphe",
|
|
2832
|
+
"children": [
|
|
2833
|
+
{
|
|
2834
|
+
"type": "element",
|
|
2835
|
+
"name": "MiseEnEvidence",
|
|
2836
|
+
"children": [
|
|
2837
|
+
{
|
|
2838
|
+
"type": "text",
|
|
2839
|
+
"text": "Dans le mois suivant le décès du donateur"
|
|
2840
|
+
}
|
|
2841
|
+
]
|
|
2842
|
+
},
|
|
2843
|
+
{
|
|
2844
|
+
"type": "text",
|
|
2845
|
+
"text": ", vous devrez "
|
|
2846
|
+
},
|
|
2847
|
+
{
|
|
2848
|
+
"type": "element",
|
|
2849
|
+
"name": "MiseEnEvidence",
|
|
2850
|
+
"children": [
|
|
2851
|
+
{
|
|
2852
|
+
"type": "text",
|
|
2853
|
+
"text": "déclarer le don et payer"
|
|
2854
|
+
}
|
|
2855
|
+
]
|
|
2856
|
+
},
|
|
2857
|
+
{
|
|
2858
|
+
"type": "text",
|
|
2859
|
+
"text": " les droits en utilisant le formulaire suivant :"
|
|
2860
|
+
}
|
|
2861
|
+
]
|
|
2862
|
+
},
|
|
2863
|
+
{
|
|
2864
|
+
"type": "element",
|
|
2865
|
+
"name": "ServiceEnLigne",
|
|
2866
|
+
"attributes": {
|
|
2867
|
+
"ID": "R1224",
|
|
2868
|
+
"URL": "https://www.impots.gouv.fr/portail/node/9032",
|
|
2869
|
+
"audience": "Particuliers",
|
|
2870
|
+
"numerocerfa": "11278",
|
|
2871
|
+
"autrenumero": "2735-SD",
|
|
2872
|
+
"type": "Formulaire"
|
|
2873
|
+
},
|
|
2874
|
+
"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
|
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{
|
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"type": "text",
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"text": "Déclaration de don manuel et de don de sommes d'argent"
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}
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]
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{
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"type": "element",
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"name": "Source",
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"attributes": {
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"ID": "R30612"
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},
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"children": [
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{
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"type": "text",
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"text": "Ministère chargé des finances"
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}
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]
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"children": [
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{
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"type": "text",
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"text": "Vous devrez adresser ce formulaire "
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},
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{
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"children": [
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{
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"type": "text",
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"text": "en double exemplaire"
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}
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]
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},
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{
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"type": "text",
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"text": " à votre service fiscal départemental chargé de l'enregistrement."
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}
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{
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"type": "element",
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"name": "ASavoir",
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"children": [
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"children": [
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{
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"type": "text",
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"text": "À savoir"
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}
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]
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},
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{
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"children": [
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{
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"type": "text",
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"text": "Le montant des droits de donation est calculé sur la valeur du don au jour de la déclaration."
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"text": "Vous ne déclarez pas spontanément le don"
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{
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"text": "Vous pouvez opter pour une déclaration en ligne ou pour une déclaration papier
|
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"text": "Vous pouvez opter pour une déclaration en ligne ou pour une déclaration papier :"
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"text": "
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"text": "Le don manuel dont vous avez bénéficié est connu de l’administration fiscale à la suite de votre réponse à une demande de sa part ou à la suite d’une procédure de contrôle fiscal."
|
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"text": "Vous devez déclarer le don "
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{
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"type": "text",
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"text": " des droits de donation s'effectue, si nécessaire, "
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"text": " des droits de donation s'effectue, si nécessaire (si le don n’est pas exonéré), "
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},
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"children": [
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{
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"type": "text",
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"text": "
|
|
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"text": "L’administration fiscale a découvert le don manuel dont vous avez bénéficié à la suite d'une demande de sa part ou d'un contrôle (on parle de "
|
|
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},
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{
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"type": "element",
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"name": "Expression",
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"children": [
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{
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"type": "text",
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"text": "révélation"
|
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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": "text",
|
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"text": " du don manuel)."
|
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|
}
|
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@@ -2450,7 +3210,7 @@
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"children": [
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|
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"text": "Vous devez déclarer le 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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"type": "text",
|
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|
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"text": " des droits de donation s'effectue, si nécessaire, "
|
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"text": " des droits de donation s'effectue, si nécessaire (si le don n’est pas exonéré), "
|
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|
},
|
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|
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},
|
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{
|
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"type": "text",
|
|
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|
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"text": " suivantes
|
|
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|
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"text": " suivantes :"
|
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|
}
|
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|
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|
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|
},
|
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@@ -3166,14 +3926,8 @@
|
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|
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|
{
|
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"text": " auquel vous pouvez avoir droit, notamment
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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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"text": " auquel vous pouvez avoir droit, notamment "
|
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},
|
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|
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|
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@@ -3185,13 +3939,23 @@
|
|
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|
"children": [
|
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|
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|
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|
|
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|
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"text": "du fait de votre lien de parenté"
|
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|
}
|
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|
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|
"type": "text",
|
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|
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"text": "
|
|
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|
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"text": " avec le donateur."
|
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|
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}
|
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|
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},
|
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{
|
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"children": [
|
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{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "Le barème des droits de donation qui s’applique tient également compte de votre lien de parenté avec le donateur."
|
|
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|
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|
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|
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|
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@@ -3211,6 +3975,132 @@
|
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}
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{
|
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"type": "element",
|
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|
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"name": "VoirAussi",
|
|
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|
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"attributes": {
|
|
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|
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"important": "non"
|
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|
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},
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"children": [
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{
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"name": "Fiche",
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"attributes": {
|
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"ID": "F36656",
|
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|
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"audience": "Particuliers"
|
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},
|
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"children": [
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{
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"name": "Titre",
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Droits de donation - Don d'une somme d'argent"
|
|
4000
|
+
}
|
|
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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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"name": "Theme",
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"attributes": {
|
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"ID": "N19803"
|
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},
|
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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": "Titre",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Argent - Impôts - Consommation"
|
|
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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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"name": "Fiche",
|
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|
+
"attributes": {
|
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|
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"ID": "F10203",
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"audience": "Particuliers"
|
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},
|
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"children": [
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|
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{
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"name": "Titre",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Droits de donation - Biens imposables et principales exonérations"
|
|
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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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|
+
"name": "Theme",
|
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|
+
"attributes": {
|
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|
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"ID": "N19803"
|
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|
+
},
|
|
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|
+
"children": [
|
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|
+
{
|
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|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Argent - Impôts - Consommation"
|
|
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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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|
+
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|
|
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|
+
"name": "Fiche",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "F14205",
|
|
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|
+
"audience": "Particuliers"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
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|
+
{
|
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|
+
"type": "element",
|
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|
+
"name": "Titre",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Droits de donation - Calcul et paiement"
|
|
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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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|
+
"name": "Theme",
|
|
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|
+
"attributes": {
|
|
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|
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"ID": "N19803"
|
|
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|
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},
|
|
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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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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Argent - Impôts - Consommation"
|
|
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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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}
|
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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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|
"name": "QuiPeutMAider",
|
|
@@ -3370,7 +4260,7 @@
|
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|
"children": [
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "Obligation de déclaration du don manuel (article 281 E)"
|
|
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|
}
|
|
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|
]
|
|
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|
}
|