{"id":14564,"date":"2024-07-03T18:20:56","date_gmt":"2024-07-03T16:20:56","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=14564"},"modified":"2024-07-03T18:20:59","modified_gmt":"2024-07-03T16:20:59","slug":"prescription-de-limpot-sur-les-successions-espagne","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/prescription-de-limpot-sur-les-successions-espagne\/","title":{"rendered":"\u00c0 partir de quand il ne faut plus payer l\u2019imp\u00f4t sur les successions et la plus-value municipale ? Prescription de l\u2019imp\u00f4t sur les successions en Espagne. D\u00e9lais. Exigences. Conseil juridique."},"content":{"rendered":"\n

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

En Espagne, avant d\u2019 \u00ab h\u00e9riter \u00bb les biens du d\u00e9funt, il faut payer l\u2019imp\u00f4t sur les successions<\/a>. Lorsqu\u2019il y a des biens immobiliers  dans l\u2019h\u00e9ritage, les h\u00e9ritiers devront, en plus, payer l\u2019imp\u00f4t sur la plus-value municipale. Dans l\u2019article de cette semaine nous analysons la prescription de l\u2019imp\u00f4t sur les successions et la prescription de la plus-value municipale. C\u2019est-\u00e0-dire \u00e0 quel moment les administrations ne peuvent plus exiger le paiement des deux imp\u00f4ts.<\/p>\n\n\n\n

Imp\u00f4t sur les successions en Espagne. Communaut\u00e9 Valencienne.<\/u><\/strong><\/h2>\n\n\n\n

L\u2019imp\u00f4t sur les successions est un imp\u00f4t personnel et progressif que doivent payer les h\u00e9ritiers du d\u00e9funt. Son montant varie en fonction de la valeur des biens h\u00e9rit\u00e9s et du lien familial entre le d\u00e9funt et les  h\u00e9ritiers. \u00c0 la Communaut\u00e9 Valencienne, depuis le 28 mai  2023<\/a>, l\u2019imp\u00f4t sur les successions \u00e0 payer entre parents proches (parents, enfants, grands-parents, petits-enfants, conjoints, etc.) est pratiquement nul car il y a un abattement de 99%, ce qui, dans la pratique veut dire qu\u2019il n\u2019y a pratiquement pas d\u2019imp\u00f4t. Cependant, c\u2019est la loi pr\u00e9c\u00e9dente qui s\u2019appliquera aux d\u00e9c\u00e8s ant\u00e9rieurs \u00e0 cette date, loi qui n\u2019\u00e9tait pas si avantageuse pour le contribuable.<\/em><\/p>\n\n\n\n

Date limite pour payer l\u2019imp\u00f4t sur les successions<\/u><\/strong><\/h2>\n\n\n\n

En Espagne, le d\u00e9lai pour payer l\u2019imp\u00f4t sur les successions<\/a> est de 6 mois \u00e0 compter du d\u00e9c\u00e8s. On peut demander une prorogation de 6 mois suppl\u00e9mentaires, mais il y aura des int\u00e9r\u00eats de retard dus. En cas de non-paiement \u00e0 temps, des majorations de d\u00e9claration tardive s\u2019appliquent, et elles augmentent avec la dur\u00e9e du retard.<\/p>\n\n\n\n

D\u00e9lai de prescription de l\u2019imp\u00f4t sur les successions en Espagne.<\/u><\/strong><\/h2>\n\n\n\n

Le d\u00e9lai de prescription en Espagne est de 4 ans \u00e0 compter du lendemain de l\u2019expiration du d\u00e9lai de pr\u00e9sentation de la d\u00e9claration. Soit 4 ans et 6 mois \u00e0 compter de la date du d\u00e9c\u00e8s. C\u2019est ce que r\u00e9glemente la loi g\u00e9n\u00e9rale sur les imp\u00f4ts. Il existe cependant des exceptions: que l\u2019administration fiscale correspondante (\u00e9tatique ou r\u00e9gionale) ait lanc\u00e9 une action de v\u00e9rification, un contr\u00f4le<\/a> ou un recouvrement. Par ailleurs, si l\u2019h\u00e9ritier a \u00e9t\u00e9 averti ou s\u2019il accomplit tout acte impliquant une reconnaissance de dette, ce d\u00e9lai sera interrompu.<\/p>\n\n\n\n

La plus-value municipale lors de l\u2019h\u00e9ritage de biens immobiliers, prescrit-elle aussi ?<\/u><\/strong><\/h2>\n\n\n\n

La plus-value municipale est un imp\u00f4t que doivent payer les h\u00e9ritiers de propri\u00e9t\u00e9s immobili\u00e8res. Cet imp\u00f4t taxe l\u2019augmentation de la valeur des terrains urbains au fil du temps. Il peut \u00eatre calcul\u00e9 de deux mani\u00e8res<\/a>: selon la m\u00e9thode objective consistant \u00e0 utiliser la valeur cadastrale du terrain et les ann\u00e9es de propri\u00e9t\u00e9 ou selon la m\u00e9thode dite r\u00e9elle, bas\u00e9e sur les valeurs d\u2019acquisition et de transmission. On doit aussi la payer dans les 6 mois suivants le d\u00e9c\u00e8s, soit aupr\u00e8s de la mairie, soit aupr\u00e8s des entit\u00e9s de collecte (\u00e0 Alicante, SUMA).<\/p>\n\n\n\n

Comme pour la prescription de l\u2019imp\u00f4t sur les successions, l\u2019obligation de payer cet imp\u00f4t peut aussi prescrire. Le d\u00e9lai de prescription est le m\u00eame : 4 ans et 6 mois. Ce qui signifie qu\u2019apr\u00e8s ce d\u00e9lai, si le d\u00e9lai n\u2019a pas \u00e9t\u00e9 interrompu, on ne pourra plus vous r\u00e9clamer la dette.<\/p>\n\n\n\n

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

Chez White-Baos nous sommes experts en droit des successions et h\u00e9ritages<\/a>. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a> pour que nous puissions vous aider dans les d\u00e9marches, dans le r\u00e8glement de l\u2019imp\u00f4t, dans la prescription de l\u2019imp\u00f4t sur les successions et la plus-value municipale, etc. Nous \u00e9tudierons votre cas et vous offrirons un conseil juridique expert en la mati\u00e8re.<\/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 2024 \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><\/h1>\n\n\n\n

Plus-value Municipale. Obligation de payer lorsque le vendeur est une personne physique non-r\u00e9sidente en Espagne. Pr\u00e9cautions.<\/a><\/h2>\n\n\n\n

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.<\/a><\/h2>\n\n\n\n

Achat \u00e0 un h\u00e9ritier. Questions cl\u00e9s \u00e0 consid\u00e9rer. Imp\u00f4t sur les successions. Abattement et bonus. Affectation fiscale.<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"

En Espagne, avant d\u2019 \u00ab h\u00e9riter \u00bb les biens du d\u00e9funt, il faut payer l\u2019imp\u00f4t sur les successions. Lorsqu\u2019il y a des biens immobiliers  dans l\u2019h\u00e9ritage, les h\u00e9ritiers devront, en plus, payer l\u2019imp\u00f4t sur la plus-value municipale. Dans l\u2019article de cette semaine nous analysons la prescription de l\u2019imp\u00f4t sur les successions et la prescription de la plus-value municipale. […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":14545,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[509,486],"tags":[],"class_list":["post-14564","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":"\nPrescription de l\u2019imp\u00f4t sur les successions. Espagne.<\/title>\n<meta name=\"description\" content=\"Prescription de l\u2019imp\u00f4t sur les successions en Espagne. D\u00e9lai de prescription de l\u2019obligation de paiement. H\u00e9ritages. Plus-value. 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