{"id":14426,"date":"2024-05-20T19:26:12","date_gmt":"2024-05-20T17:26:12","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=14426"},"modified":"2024-05-20T19:26:16","modified_gmt":"2024-05-20T17:26:16","slug":"impot-sur-les-successions-et-les-donations-suspension-du-delai","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/impot-sur-les-successions-et-les-donations-suspension-du-delai\/","title":{"rendered":"Quand est-il possible de demander la suspension du d\u00e9lai de paiement de l\u2019imp\u00f4t sur les successions et les donations en Espagne."},"content":{"rendered":"\n

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

Lorsqu\u2019une personne d\u00e9c\u00e8de, ses h\u00e9ritiers sont confront\u00e9s \u00e0 une s\u00e9rie de d\u00e9marches qu\u2019ils doivent n\u00e9cessairement r\u00e9aliser pour g\u00e9rer l\u2019h\u00e9ritage. L\u2019une des plus importantes est celle de l\u2019imp\u00f4t sur les successions et les donations (ISD)<\/a>. Faire face \u00e0 cet imp\u00f4t est essentiel pour proc\u00e9der \u00e0 la r\u00e9partition de la succession et cela peut g\u00e9n\u00e9rer des inqui\u00e9tudes en raison des d\u00e9lais fix\u00e9s pour le paiement. C\u2019est ce que nous analysons dans cet article, ainsi que la possibilit\u00e9 de demander  la suspension de ces d\u00e9lais, sous certaines conditions.<\/p>\n\n\n\n

Imp\u00f4t sur les successions. D\u00e9lai g\u00e9n\u00e9ral et prorogation.<\/u><\/strong><\/h2>\n\n\n\n

Comme nous l\u2019avons d\u00e9j\u00e0 expliqu\u00e9 dans le pass\u00e9, l\u2019ISD est un imp\u00f4t d\u2019\u00c9tat dont la gestion est confi\u00e9e aux diff\u00e9rentes communaut\u00e9s autonome. Selon la r\u00e9glementation, l\u2019imp\u00f4t doit \u00eatre pay\u00e9 dans un d\u00e9lai de 6 mois. Cependant, il est possible de demander une prorogation dans les 5 premiers mois suivant le d\u00e9c\u00e8s. La prorogation durera encore 6 mois de plus. Soit, au total 1 an \u00e0 compter du d\u00e9c\u00e8s du d\u00e9funt.<\/p>\n\n\n\n

Prorogation et int\u00e9r\u00eat de retard. Majorations.<\/u><\/strong><\/h2>\n\n\n\n

Si les h\u00e9ritiers ne r\u00e8glent pas le paiement de l\u2019imp\u00f4t sur les successions dans les 6 premiers mois suivant le d\u00e9c\u00e8s, ils devront verser des int\u00e9r\u00eats de retard, qui cumuleront sur le montant de l\u2019imp\u00f4t d\u00fb, \u00e0 partir du septi\u00e8me mois. M\u00eame si une prorogation a \u00e9t\u00e9 demand\u00e9e et accord\u00e9e, des int\u00e9r\u00eats de retard courront toujours \u00e0 partir du septi\u00e8me mois.<\/p>\n\n\n\n

Aussi, lorsque l\u2019imp\u00f4t est soumis hors d\u00e9lai (\u00e0 partir du septi\u00e8me mois si la prorogation n\u2019a pas \u00e9t\u00e9 demand\u00e9e et \u00e0 partir du treizi\u00e8me mois si elle a \u00e9t\u00e9 demand\u00e9e et accord\u00e9e), il faudra payer des majorations.<\/p>\n\n\n\n

Suspension du d\u00e9lai de l\u2019imp\u00f4t. Quand la demander ?<\/u><\/strong><\/h2>\n\n\n\n

L\u2019article 69 du r\u00e8glement de l\u2019imp\u00f4t sur les successions et les donations \u00e9tablit les cas dans lesquels on peut demander la suspension du d\u00e9lai de pr\u00e9sentation et de paiement de l\u2019imp\u00f4t. Lors d\u2019un litige ou d\u2019un proc\u00e8s d\u2019homologation successorale<\/a> entre les h\u00e9ritiers, il sera possible de demander sa suspension. Ici sont aussi inclut les cas de proc\u00e9dures p\u00e9nales qui abordent les fausset\u00e9s du testament, entre autres.<\/p>\n\n\n\n

Quand commence \u00e0 compter la suspension du d\u00e9lai pour d\u00e9clarer l\u2019imp\u00f4t ?<\/u><\/strong><\/h2>\n\n\n\n

D\u00e9terminer le moment de suspension du d\u00e9lai d\u00e9pend de la date de pr\u00e9sentation de la demande. Le d\u00e9lai comptera \u00e0 nouveau \u00e0 partir du lendemain du jour o\u00f9 la r\u00e9solution finale mettant fin \u00e0 la proc\u00e9dure judiciaire est d\u00e9finitive.<\/p>\n\n\n\n

Que se passe-t-il lorsque, apr\u00e8s l\u2019expiration du d\u00e9lai\/prorogation, une proc\u00e9dure contentieuse est engag\u00e9e ? Dans ces cas, l\u2019administration pourra exiger la pr\u00e9sentation de l\u2019imp\u00f4t, mais elle suspendra le r\u00e8glement fiscal jusqu\u2019\u00e0 ce qu\u2019il y ait une d\u00e9cision d\u00e9finitive.<\/p>\n\n\n\n

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

Les h\u00e9ritages contentieux o\u00f9 les h\u00e9ritiers ne<\/a> se mettent pas d\u2019accord et l\u2019affaire termine devant les tribunaux,  peut avoir une incidence sur les d\u00e9lais fix\u00e9s pour pr\u00e9senter l\u2019imp\u00f4t sur les successions et les donations. Chez White-Baos Abogados nous sommes experts en mati\u00e8re de droit judiciaire h\u00e9r\u00e9ditaire et d\u2019imp\u00f4t sur les successions. Si vous souhaitez demander la suspension, la prorogation, un report, etc. de l\u2019ISD, n\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a>. Nous \u00e9tudierons votre cas et vous proposerons un conseil juridique expert sur l\u2019affaire.<\/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

T\u00e9l : +34 966 426 185<\/p>\n\n\n\n

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

White & Baos 2023 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n

Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants <\/u><\/strong>:<\/u><\/strong><\/h1>\n\n\n\n

Succ\u00e8s judiciaire. Quel est le tribunal comp\u00e9tent en mati\u00e8re de contestation de testament ? H\u00e9ritages contentieux. R\u00e9sidence habituelle. Loi applicable. Juridiction territoriale dans la contestation de testament.<\/a><\/h2>\n\n\n\n

Manipulation du testateur. Qu\u2019est-ce que la fraude testamentaire ? Contestation et nullit\u00e9 du testament. Tromperie et intrigues. Conseil juridique expert.<\/a><\/h2>\n\n\n\n

Nouveau succ\u00e8s judiciaire. Contestation judiciaire de testament espagnol. Droit \u00e0 la part r\u00e9servataire. Application de loi espagnole \u00e0 des h\u00e9ritiers \u00e9trangers. Conseil juridique expert.<\/a><\/h2>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Lorsqu\u2019une personne d\u00e9c\u00e8de, ses h\u00e9ritiers sont confront\u00e9s \u00e0 une s\u00e9rie de d\u00e9marches qu\u2019ils doivent n\u00e9cessairement r\u00e9aliser pour g\u00e9rer l\u2019h\u00e9ritage. L\u2019une des plus importantes est celle de l\u2019imp\u00f4t sur les successions et les donations (ISD). Faire face \u00e0 cet imp\u00f4t est essentiel pour proc\u00e9der \u00e0 la r\u00e9partition de la succession et cela peut g\u00e9n\u00e9rer des inqui\u00e9tudes […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":14409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[509,486],"tags":[],"class_list":["post-14426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assistance-conseil-et-planification-de-limpot-des-droits-de-succession-et-donation","category-testaments-heritages-droits-de-succession-i-s-d"],"yoast_head":"\nImp\u00f4t sur les successions et les donations. Suspension du d\u00e9lai.<\/title>\n<meta name=\"description\" content=\"Imp\u00f4t sur les successions et les donations. D\u00e9lai de pr\u00e9sentation. 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