{"id":12492,"date":"2022-10-24T19:15:31","date_gmt":"2022-10-24T17:15:31","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=12492"},"modified":"2022-10-24T19:15:35","modified_gmt":"2022-10-24T17:15:35","slug":"abattements-de-limpot-sur-les-successions-communaute-valencienne","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/abattements-de-limpot-sur-les-successions-communaute-valencienne\/","title":{"rendered":"<strong>Analyse des principaux abattements de l\u2019imp\u00f4t sur les successions \u00e0 la Communaut\u00e9 Valencienne. Conseil juridique expert<\/strong>"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>L\u2019imp\u00f4t sur les successions se trouve r\u00e9guli\u00e8rement au centre des d\u00e9bats. Bien qu\u2019il s\u2019agisse d\u2019un imp\u00f4t appartenant \u00e0 l\u2019\u00c9tat, ce sont les communaut\u00e9s autonomes qui en ont la gestion. C\u2019est-\u00e0-dire que chaque communaut\u00e9 est libre d\u2019\u00e9tablir ses propres abattements, r\u00e9ductions, etc. Voil\u00e0 pourquoi face \u00e0 des cas identiques, ce n\u2019est pas comparable d\u2019h\u00e9riter \u00e0 Madrid, ou \u00e0 Valence ou en Estr\u00e9madure. Dans cet article nous analysons les abattements de l\u2019imp\u00f4t sur les successions \u00e0 la Communaut\u00e9 Valencienne. Pour cela, nous consulterons la <a href=\"https:\/\/www.boe.es\/eli\/es-vc\/l\/1997\/12\/23\/13\/con\" target=\"_blank\" rel=\"noreferrer noopener\">Loi 13\/1997 du 23 d\u00e9cembre.<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Abattement selon le degr\u00e9 de parent\u00e9<\/u><\/strong><\/h2>\n\n\n\n<p>Selon le lien de parent\u00e9 entre le d\u00e9funt et les h\u00e9ritiers, on applique diff\u00e9rents abattements, de sorte que :<\/p>\n\n\n\n<ul>\n<li>Les descendants de moins de 21 ans auront un abattement de 100 000\u20ac, plus 8 000\u20ac pour chaque ann\u00e9e de moins de 21 ans qu\u2019ils aient, mais ce dans la limite de 156 000\u20ac. Par exemple, un enfant de 17 ans aura un abattement de 132 000\u20ac. Les 100 000\u20ac initiaux, plus 32 000\u20ac suppl\u00e9mentaires.<\/li>\n\n\n\n<li>Les enfants de plus de 21 ans et autres descendants, le conjoint, et les parents (les ascendants), b\u00e9n\u00e9ficieront d\u2019un abattement maximum de 100 000\u20ac.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Abattement en raison d\u2019invalidit\u00e9<\/u><\/strong><\/h2>\n\n\n\n<p>Les personnes ayant un handicap physique ou sensoriel peuvent \u00e9galement b\u00e9n\u00e9ficier d\u2019un abattement, selon le degr\u00e9. S\u2019il est sup\u00e9rieur \u00e0 33%, l\u2019abattement ira jusqu\u2019\u00e0 120 000\u20ac. S\u2019il est sup\u00e9rieur \u00e0 65% (soit psychique et sup\u00e9rieur \u00e0 33%) l\u2019abattement s\u2019\u00e9l\u00e8vera jusqu\u2019\u00e0 240 000\u20ac.<\/p>\n\n\n\n<p>Cette r\u00e9duction est \u00e0 la fois compatible avec celle de la parent\u00e9 d\u00e9crite ci-dessus.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Abattement pour acquisition de soci\u00e9t\u00e9s ou de parts dans certaines entit\u00e9s<\/u><\/strong><\/h2>\n\n\n\n<p>En cas d\u2019h\u00e9ritage d\u2019entreprise individuelle, familiale, de parts dans certaines entit\u00e9s ou d\u2019exploitations agricoles, l\u2019abattement appliqu\u00e9 est de 99%. Pour cela, les h\u00e9ritiers doivent \u00eatre le conjoint, les enfants (ou les descendants), les parents (ou les ascendants), les fr\u00e8res et s\u0153urs, les oncles ou les neveux. Et, entre autres exigences, il faut maintenir l\u2019entreprise ou l\u2019exploitation un minimum de 5 ans apr\u00e8s la succession.<\/p>\n\n\n\n<p>Il est important de pr\u00e9ciser que selon le type de soci\u00e9t\u00e9 (entreprise familiale, agricole, individuelle), il faudra r\u00e9pondre \u00e0 une s\u00e9rie d\u2019exigences suppl\u00e9mentaires.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Abattement pour acquisition de r\u00e9sidence habituelle<\/u><\/strong><\/h2>\n\n\n\n<p>C\u2019est l\u2019un des abattements les plus fr\u00e9quents. <a href=\"https:\/\/www.white-baos.com\/fr\/impot-sur-les-successions-en-espagne-abattement-fiscal-pour-residence-habituelle-du-defunt\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lorsqu\u2019on h\u00e9rite de la r\u00e9sidence habituelle du d\u00e9funt, on peut b\u00e9n\u00e9ficier d\u2019un abattement de 95% de sa valeur.<\/a> Cependant, il y a une limite de 150 000\u20ac. Ainsi, par exemple, si on h\u00e9rite d\u2019une propri\u00e9t\u00e9 de 300 000\u20ac, le maximum que chaque h\u00e9ritier pourra d\u00e9duire sera de 150 000\u20ac.<\/p>\n\n\n\n<p>Il s\u2019applique aux veufs, aux enfants, aux parents (ascendants et descendants), ou aux fr\u00e8res et s\u0153urs de plus de 65 ans ayant v\u00e9cu avec le d\u00e9funt au cours des deux ann\u00e9es pr\u00e9c\u00e9dant son d\u00e9c\u00e8s.<\/p>\n\n\n\n<p>Cependant, cette r\u00e9duction est soumise \u00e0 la condition que les h\u00e9ritiers conservent le logement pendant les 5 prochaines ann\u00e9es et ne la transf\u00e8rent pas \u00e0 un tiers.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Abattement pour la transmission de biens du patrimoine culturel valencien<\/u><\/strong>&nbsp;<\/h2>\n\n\n\n<p>Un abattement allant jusqu\u2019\u00e0 95% peut \u00eatre appliqu\u00e9, \u00e0 condition de remplir certaines exigences, telles que, par exemple, qu\u2019il s\u2019agisse de biens inscrits au Registre g\u00e9n\u00e9ral des biens d\u2019int\u00e9r\u00eat culturel ou \u00e0 l\u2019Inventaire g\u00e9n\u00e9ral du patrimoine, etc.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Conclusions<\/u><\/strong><\/h2>\n\n\n\n<p>Chez White-Baos nous sommes experts en mati\u00e8re h\u00e9r\u00e9ditaire. Si \u00e0 la suite du d\u00e9c\u00e8s d\u2019un proche, vous devez payer l\u2019imp\u00f4t \u00e0 l\u2019Agence fiscale espagnole, <a href=\"https:\/\/www.white-baos.com\/fr\/contactez-nous\/\">n\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a>. Nous \u00e9tudierons votre cas, et vous offrirons un conseil expert sur les principales r\u00e9ductions de l\u2019imp\u00f4t de successions applicables dans chaque cas.&nbsp;<\/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\/testaments-et-heritages-detrangers-francais-francophones-en-espagne-quelques-explications-concernant-le-reglement-europeen-650-2012\/\">Testaments et successions d\u2019\u00e9trangers (Britanniques, Fran\u00e7ais, Allemands, Irlandais, etc.) en Espagne. Quelques pr\u00e9cisions sur le R\u00e8glement Europ\u00e9en 650\/2012.<\/a>&nbsp;&nbsp;&nbsp;<\/h6>\n\n\n\n<h6 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/fr\/comment-estimer-les-biens-immobiliers-dans-les-heritages-en-espagne-calcul-de-la-valeur-minimum-fiscale-a-declarer\/\">Comment estimer les biens immobiliers dans les h\u00e9ritages en Espagne ? Calcul de la valeur minimum fiscale \u00e0 d\u00e9clarer.<\/a><\/h6>\n\n\n\n<h6 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/fr\/comment-heriter-dun-heritier-qui-navait-pas-accepte-sa-succession-au-prealable-impot-sur-les-successions-en-espagne-pour-les-doubles-heritages-ius-delationis\/\">H\u00e9riter d\u2019un h\u00e9ritier qui n\u2019a pas accept\u00e9 sa succession au pr\u00e9alable. Imp\u00f4t sur les successions en Espagne pour les doubles h\u00e9ritages. Ius Delationis.<\/a><\/h6>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Principaux abattements de l\u2019imp\u00f4t sur les successions. Conseil juridique.  Imp\u00f4ts. ISD. H\u00e9ritages. Avocats experts. [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/abattements-de-limpot-sur-les-successions-communaute-valencienne\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":12483,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[509,486],"tags":[1415],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Abattements de l\u2019imp\u00f4t sur les successions<\/title>\n<meta name=\"description\" content=\"Principaux abattements de l\u2019imp\u00f4t sur les successions. Conseil juridique. Imp\u00f4ts. ISD. H\u00e9ritages. 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