{"id":11450,"date":"2021-12-15T17:18:15","date_gmt":"2021-12-15T16:18:15","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=11450"},"modified":"2021-12-15T17:18:19","modified_gmt":"2021-12-15T16:18:19","slug":"impot-sur-les-successions-interets-frais-de-retard","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/impot-sur-les-successions-interets-frais-de-retard\/","title":{"rendered":"Imp\u00f4t sur les successions. Int\u00e9r\u00eats. Frais de retard. Paiement de l\u2019imp\u00f4t hors d\u00e9lai. Conseil juridique."},"content":{"rendered":"\n

<\/p>\n\n\n\n

Imp\u00f4t sur les successions. Int\u00e9r\u00eats. Frais de retard. Dans l\u2019article d\u2019aujourd\u2019hui, nous allons essayer d\u2019expliquer de mani\u00e8re simple ce qui se passe si nous payons l\u2019imp\u00f4t sur les successions hors d\u00e9lai.<\/p>\n\n\n\n

<\/p>\n\n\n\n

D\u00e9lai de paiement de l\u2019imp\u00f4t sur les successions (ISD)<\/u><\/strong><\/h2>\n\n\n\n

Selon les r\u00e8gles du droit successoral, l\u2019imp\u00f4t doit \u00eatre pay\u00e9 dans les 6 mois \u00e0 compter de la date du d\u00e9c\u00e8s. Ou, le cas \u00e9ch\u00e9ant, lorsque la d\u00e9claration de d\u00e9c\u00e8s devient d\u00e9finitive.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Prorogation du d\u00e9lai de paiement de l\u2019imp\u00f4t<\/strong><\/u><\/h2>\n\n\n\n

Le d\u00e9lai indiqu\u00e9 peut \u00eatre prolong\u00e9 de 6 mois suppl\u00e9mentaires, c\u2019est-\u00e0-dire jusqu\u2019\u00e0 1 an apr\u00e8s le d\u00e9c\u00e8s. Il faut demander cette prorogation dans les 5 mois suivant le d\u00e9c\u00e8s.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Int\u00e9r\u00eats de retard<\/u><\/strong><\/h2>\n\n\n\n

Dans tous les cas o\u00f9 l\u2019ISD n\u2019est pas pay\u00e9 dans les premiers 6 mois, des int\u00e9r\u00eats de retard courront sur le montant de la taxe \u00e0 payer. Ces int\u00e9r\u00eats sont approuv\u00e9s annuellement par l\u2019administration et en 2021, par exemple, ils repr\u00e9sentaient 3.75% annuel.<\/p>\n\n\n\n

Cette majoration des int\u00e9r\u00eats commencera \u00e0 compter \u00e0 partir de la fin du d\u00e9lai initial des 6 mois jusqu\u2019au paiement effectif du r\u00e8glement. Et elle sera vers\u00e9e m\u00eame si l\u2019on a demand\u00e9 la prorogation de l\u2019imp\u00f4t.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Frais de retard<\/u><\/strong><\/h2>\n\n\n\n

Si la d\u00e9claration de l\u2019imp\u00f4t est pr\u00e9sent\u00e9e hors d\u00e9lai, en plus des int\u00e9r\u00eats de retard indiqu\u00e9s, il faudra cumuler \u00e9galement des frais de retard.<\/p>\n\n\n\n

Ces frais de retard sont fix\u00e9s par l\u2019article 27 de la loi General Tributaire, qui a fait l\u2019objet d\u2019une modification r\u00e9cente.<\/p>\n\n\n\n

Avant ils \u00e9taient de 5%, 10%, 15% et 20%. Mais selon le texte actuel, les frais de retard pour une pr\u00e9sentation de l\u2019imp\u00f4t hors d\u00e9lai (sous r\u00e9serve qu\u2019il n\u2019y ait pas eu d\u2019avertissement pr\u00e9alable de l\u2019administration), repr\u00e9senteront :<\/p>\n\n\n\n

\u201cUn pourcentage \u00e9gal \u00e0 1 pourcent plus 1 pourcent suppl\u00e9mentaire pour chaque mois complet de retard dans la pr\u00e9sentation de l\u2019autoliquidation ou de la d\u00e9claration, par rapport \u00e0 la fin du d\u00e9lai fix\u00e9 pour la pr\u00e9sentation et versement\u201d<\/em><\/p>\n\n\n\n

Par exemple, si le retard est de moins d\u2019un mois, on paye 1% ; si le retard est de, entre un et deux mois, 2% ; et ainsi de suite.<\/p>\n\n\n\n

Cet article pr\u00e9voit qu\u2019\u00e0 partir de 12 mois, les frais de retard repr\u00e9sentent 15% + les int\u00e9r\u00eats de retard de l\u2019 art. 26 Ley General Tributaria.<\/p>\n\n\n\n

Frais de retard et prorogation de l\u2019imp\u00f4t<\/p>\n\n\n\n

Si la prorogation a \u00e9t\u00e9 demand\u00e9e, les frais de retard ne commenceront \u00e0 compter qu\u2019\u00e0 partir de la fin de ladite prorogation. C\u2019est-\u00e0-dire, 12 mois \u00e0 partir du d\u00e9c\u00e8s.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Conclusion<\/u><\/strong><\/h2>\n\n\n\n

Ainsi, en principe, l\u2019imp\u00f4t sur les successions en Espagne doit \u00eatre pay\u00e9 dans les 6 mois suivant le d\u00e9c\u00e8s. Si nous ne sommes pas s\u00fbrs de payer l\u2019imp\u00f4t \u00e0 temps, il est conseill\u00e9 de demander une prolongation, ce qui nous donnera 6 mois en plus : jusqu\u2019\u00e0 1 an. Si nous payons au-del\u00e0 des 6 premiers mois, nous devrons verser des int\u00e9r\u00eats de retard. Et si nous payons encore au-del\u00e0 du d\u00e9lai de la prorogation, nous devrons verser des frais de retard.<\/p>\n\n\n\n

Si vous souhaitez recevoir un conseil juridique concernant les h\u00e9ritages et l\u2019imp\u00f4t sur les successions en Espagne, \u00a0contactez-nous<\/a><\/p>\n\n\n\n

L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, il transmet simplement des renseignements d\u2019ordre g\u00e9n\u00e9ral sur des questions juridiques.<\/p>\n\n\n\n

Carlos Baos (Avocat)<\/p>\n\n\n\n

White & Baos.<\/p>\n\n\n\n

Tel: +34 966 426 185<\/p>\n\n\n\n

E-mail: info@white-baos.com<\/a><\/p>\n\n\n\n

White & Baos 2021 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants :<\/u><\/strong><\/h5>\n\n\n\n

<\/p>\n\n\n\n

Si vous h\u00e9ritez \u00e0 l\u2019\u00e9tranger et vous \u00eates r\u00e9sident fiscal en Espagne, ne payez pas deux fois l\u2019imp\u00f4t sur les successions. Double imposition.<\/a><\/p>\n\n\n\n

Imp\u00f4t sur les successions en Espagne. Abattement fiscal pour r\u00e9sidence habituelle du d\u00e9funt<\/a><\/p>\n\n\n\n

Imp\u00f4t sur les successions en Espagne. Cons\u00e9quences fiscales de la renonciation \u00e0 l\u2019h\u00e9ritage.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Imp\u00f4t sur les successions. Int\u00e9r\u00eats. Frais de retard. Paiement de l\u2019imp\u00f4t hors d\u00e9lai. Conseil juridique. […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":11440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[509],"tags":[],"class_list":["post-11450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assistance-conseil-et-planification-de-limpot-des-droits-de-succession-et-donation"],"yoast_head":"\nImp\u00f4t sur les successions. Int\u00e9r\u00eats. Frais de retard.<\/title>\n<meta name=\"description\" content=\"Imp\u00f4t sur les successions. Int\u00e9r\u00eats. Frais de retard. Paiement de l\u2019imp\u00f4t hors d\u00e9lai. 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