{"id":12417,"date":"2022-10-03T19:49:35","date_gmt":"2022-10-03T17:49:35","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=12417"},"modified":"2022-10-03T19:49:39","modified_gmt":"2022-10-03T17:49:39","slug":"contribution-gratuite-a-la-communaute-de-biens","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/contribution-gratuite-a-la-communaute-de-biens\/","title":{"rendered":"La contribution gratuite \u00e0 la communaut\u00e9 de biens d\u2019un bien propre n\u2019est PAS tax\u00e9e. Analyse de l\u2019arr\u00eat de la Cour supr\u00eame et de ses effets fiscaux. Conseil juridique."},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><a href=\"https:\/\/www.poderjudicial.es\/portal\/site\/cgpj\/menuitem.65d2c4456b6ddb628e635fc1dc432ea0\/?vgnextoid=8aa3f70c8b1da210VgnVCM100000cb34e20aRCRD&amp;vgnextfmt=default&amp;vgnextlocale=fr&amp;lang_choosen=fr\" target=\"_blank\" rel=\"noreferrer noopener\">La Cour supr\u00eame<\/a> s\u2019est prononc\u00e9e sur l\u2019une des op\u00e9rations les plus courantes entre \u00e9poux :\u00a0 les apports d\u2019actifs \u00e0 la communaut\u00e9 de biens. L\u2019arr\u00eat confirme que ces contributions ne sont imposables ni sur l\u2019 Imp\u00f4t sur les donations (ID) ni sur l\u2019Imp\u00f4t sur les transmissions patrimoniales et actes juridiques document\u00e9s (ITP-AJD).\u00a0 Cet arr\u00eat profite au contribuable, mais plusieurs doutes surgissent. Que se passe-t-il avec l\u2019imp\u00f4t sur le revenu des personnes physiques (IRPF) ? Et avec la <a href=\"https:\/\/www.white-baos.com\/fr\/taxe-sur-la-plus-value-consideree-confiscatoire-si-le-montant-a-payer-est-superieur-au-gain-obtenu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Plus-value municipale (IIVTNU)<\/a> ? Quelle fiscalit\u00e9 aurai-je si je souhaite faire une contribution gratuite \u00e0 la communaut\u00e9 de biens ? Nous analysons dans cet article l\u2019arr\u00eat de la Cour supr\u00eame et nous r\u00e9pondons \u00e0 ces questions.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>La communaut\u00e9 de biens : la communaut\u00e9 germanique ou romaine ?<\/u><\/strong><\/h2>\n\n\n\n<p>Pour comprendre l\u2019arr\u00eat, il convient de faire une distinction fondamentale entre les types de communaut\u00e9 de biens existants&nbsp;: la communaut\u00e9 romaine et la communaut\u00e9 germanique.<\/p>\n\n\n\n<p>Selon la communaut\u00e9 romaine, appel\u00e9e \u201ccommunaut\u00e9 de quota\u201d, la chose commune est divis\u00e9e en autant de parties que de membres de la communaut\u00e9. On attribue \u00e0 chacun un quota (5%, 12%, 15%) et en fonction de cette participation chaque membre exercera ses droits, contribuera aux d\u00e9penses, etc. De son c\u00f4t\u00e9, la conception de communaut\u00e9 germanique est radicalement diff\u00e9rente\u00a0: il s\u2019agit d\u2019une communaut\u00e9 \u00e0 vocation de stabilit\u00e9 et de permanence avec un lien personnel entre les copropri\u00e9taires. Ici, la chose commune est enti\u00e8rement r\u00e9partie \u00e0 parts \u00e9gales entre tous les propri\u00e9taires et il n\u2019y a pas de quotas.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>La contribution gratuite \u00e0 la communaut\u00e9 de biens (ID et ITP-ADJ)<\/u><\/strong><\/h2>\n\n\n\n<p>Tout r\u00e9cemment, la Direction g\u00e9n\u00e9rale des imp\u00f4ts consid\u00e9rait encore que les contributions \u00e0 la communaut\u00e9 de biens \u00e9taient imposables. Si la contribution \u00e9tait gratuite, elle \u00e9tait soumise \u00e0 l\u2019ID et si elle \u00e9tait on\u00e9reuse, \u00e0 l\u2019ITP-AJD. Qu\u2019\u00e9tablit l\u2019arr\u00eat de la Cour supr\u00eame \u00e0 cet \u00e9gard ? Une analyse minutieuse des caract\u00e9ristiques juridiques de la communaut\u00e9 de biens conclut que la contribution n\u2019est soumise \u00e0 aucun des deux imp\u00f4ts, et ce pour plusieurs raisons :<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li>La communaut\u00e9 de biens est une communaut\u00e9 de caract\u00e8re germanique&nbsp;: les \u00e9poux ne poss\u00e8dent pas la moiti\u00e9 des biens chacun et il n\u2019y a pas de quota entre eux. Ils sont tous deux propri\u00e9taires, conjointement, de tout le patrimoine de la soci\u00e9t\u00e9.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le patrimoine de la communaut\u00e9 de biens est s\u00e9par\u00e9 des biens personnels respectifs de chaque \u00e9poux. Ainsi, la contribution du bien propre d\u2019un conjoint \u00e0 la soci\u00e9t\u00e9 ne fera jamais partie du patrimoine priv\u00e9 de l\u2019autre. C\u2019est-\u00e0-dire que le destinataire de la contribution est toujours la soci\u00e9t\u00e9, et non pas l\u2019autre conjoint.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les communaut\u00e9s r\u00e9duites aux acqu\u00eats ne sont pas consid\u00e9r\u00e9es comme \u00e9tant contribuables dans la loi fiscale g\u00e9n\u00e9rale.<\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Que se passe-t-il avec l\u2019IRPF et avec la plus-value municipale (IIVTNU) ?<\/u><\/strong><\/h2>\n\n\n\n<p>L\u2019art. 104.3 de la LRHL est clair : la contribution gratuite \u00e0 la communaut\u00e9 de biens n\u2019est pas soumise \u00e0 la taxe de la plus-value. Mais, qu\u2019en est-il de l\u2019IRPF ? Peut-on interpr\u00e9ter que la contribution \u00e0 la soci\u00e9t\u00e9 g\u00e9n\u00e8re un gain en capital chez l\u2019autre conjoint ? M\u00eame si la Cour supr\u00eame ne se prononce pas de mani\u00e8re pr\u00e9cise, il semble clair que ses conclusions devraient \u00eatre les m\u00eames pour l\u2019IRPF, c\u2019est-\u00e0-dire qu\u2019il n\u2019y a pas de gain en capital. D\u2019une part, parce que le conjoint r\u00e9alisant l\u2019apport demeure en tout temps le seul propri\u00e9taire de l\u2019ensemble du bien. D\u2019autre part, parce que l\u2019autre conjoint ne voit pas augmenter son patrimoine personnel car la donation est faite \u00e0 la soci\u00e9t\u00e9 et non pas \u00e0 lui de mani\u00e8re particuli\u00e8re. Et comme nous l\u2019avons signal\u00e9 ci-dessus, la communaut\u00e9 de biens n\u2019est pas consid\u00e9r\u00e9e comme \u00e9tant contribuable.<\/p>\n\n\n\n<p>Si vous envisagez de r\u00e9aliser une contribution gratuite \u00e0 la communaut\u00e9 de biens d\u2019un bien propre, <a href=\"https:\/\/www.white-baos.com\/fr\/contactez-nous\/\" target=\"_blank\" rel=\"noreferrer noopener\">n\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a>. Nous \u00e9tudierons votre cas et vous offrirons un conseil expert sur la fiscalit\u00e9 de cette transmission.<\/p>\n\n\n\n<p>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<p>Carlos Baos (avocat)<\/p>\n\n\n\n<p>White &amp; Baos.<\/p>\n\n\n\n<p>T\u00e9l : +34 966 426 185<\/p>\n\n\n\n<p>E-mail : info@white-baos.com<\/p>\n\n\n\n<p>White &amp; Baos 2022 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong><u>Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants <\/u><\/strong><strong><u>:<\/u><\/strong><\/h4>\n\n\n\n<h6 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/fr\/regime-matrimonial-ai-je-des-droits-sur-les-biens-achetes-par-mon-conjoint\/\">R\u00e9gime matrimonial. Ai-je des droits sur les biens achet\u00e9s par mon conjoint ?<\/a><a><\/a><a><\/a><\/h6>\n\n\n\n<h6 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/fr\/comment-reclamer-la-somme-investie-dans-la-propriete-du-conjoint-ou-du-couple-en-cas-de-divorce-ou-de-separation\/\">Comment r\u00e9clamer la somme investie dans la propri\u00e9t\u00e9 du conjoint ou du couple en cas de divorce ou de s\u00e9paration.<\/a><\/h6>\n\n\n\n<h6 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/fr\/limportance-de-connaitre-le-regime-economique-matrimonial-conventions-matrimoniales-en-espagne\/\">L\u2019importance de conna\u00eetre le r\u00e9gime \u00e9conomique matrimonial. Conventions matrimoniales en Espagne.<\/a><a><\/a><a><\/a><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Contribution gratuite \u00e0 la communaut\u00e9 de biens. Effets fiscaux. Arr\u00eat Cour supr\u00eame. Imp\u00f4ts. Conseil juridique.   [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/contribution-gratuite-a-la-communaute-de-biens\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":12406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[485,504],"tags":[1406],"class_list":["post-12417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-famille-divorces-separations-etc-espagne-royaume-uni-france-allemagne-etc","category-transmission-de-biens-donation-etc","tag-communaute-de-biens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contribution gratuite \u00e0 la communaut\u00e9 de biens<\/title>\n<meta name=\"description\" content=\"Contribution gratuite \u00e0 la communaut\u00e9 de biens. 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