{"id":19734,"date":"2017-03-23T00:30:02","date_gmt":"2017-03-22T23:30:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19734"},"modified":"2025-07-11T16:50:33","modified_gmt":"2025-07-11T14:50:33","slug":"don-manuel-fiscalite-regles-a-connaitre-respecter","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/don-manuel-fiscalite-regles-a-connaitre-respecter\/","title":{"rendered":"Don manuel et fiscalit\u00e9\u00a0: les r\u00e8gles \u00e0 conna\u00eetre et respecter"},"content":{"rendered":"<p>Le don manuel est une op\u00e9ration courante qui consiste \u00e0 remettre de la main \u00e0 la main diff\u00e9rents types de biens.<\/p>\n<p><strong>Il est taxable d\u00e8s lors que l&rsquo;administration fiscale en d\u00e9couvre l&rsquo;existence.<\/strong><\/p>\n<p>Lorsque le b\u00e9n\u00e9ficiaire r\u00e9v\u00e8le son existence aux imp\u00f4ts (r\u00e9v\u00e9lation spontan\u00e9e ou subie), il doit d\u00e9clarer le don et payer les droits de donation. Les d\u00e9lais varient selon la valeur du don.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient ici sur les r\u00e8gles \u00e0 conna\u00eetre et \u00e0 respecter.<\/span><\/p>\n<h2 class=\"western\">I. Un don manuel, c&rsquo;est quoi exactement ?<\/h2>\n<div id=\"fiche-item-1\" dir=\"LTR\">\n<p>Le don manuel consiste \u00e0 remettre, de la main \u00e0 la main, diff\u00e9rents types de biens\u00a0:<img decoding=\"async\" class=\" wp-image-18875 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/hesitation.jpg\" alt=\"c'est quoi un don manuel ?\" width=\"159\" height=\"120\" \/><\/p>\n<ul>\n<li><strong>objet (bijoux, voiture, tableau, etc.),<\/strong><\/li>\n<li><strong>somme d&rsquo;argent (dans la majorit\u00e9 des cas).<\/strong><\/li>\n<\/ul>\n<p>Toutefois, la transmission peut aussi s&rsquo;effectuer par virement (somme d&rsquo;argent) ou par un simple jeu d&rsquo;\u00e9critures (valeurs mobili\u00e8res).<\/p>\n<p><strong>Le don manuel ne peut pas porter sur des\u00a0<a href=\"https:\/\/valoxy.org\/blog\/credit-bail-faut-il-y-avoir-recour-27032015avallauduf\/\" target=\"_blank\" rel=\"noopener noreferrer\">biens immobiliers<\/a><\/strong><span class=\"s1\">, dont la transmission de propri\u00e9t\u00e9 n\u00e9cessite des formalit\u00e9s plus importantes (notaire, cadastre, hypoth\u00e8que, etc.).\u00a0<\/span>Ils ne sont donc pas susceptibles de dons manuels.<\/p>\n<\/div>\n<h2 class=\"western\">II. Dans quels cas un don manuel est-il imposable\u00a0?<\/h2>\n<div id=\"fiche-item-2\" dir=\"LTR\">\n<p>Un don manuel est soumis aux droits de donation dans les <strong>4 cas suivants, <\/strong>lorsque :<\/p>\n<ul>\n<li>l&rsquo;existence du don est constat\u00e9e \u00e0 l&rsquo;occasion d&rsquo;une d\u00e9cision de justice,<\/li>\n<li>le b\u00e9n\u00e9ficiaire du don le d\u00e9clare dans un acte soumis \u00e0 enregistrement,<\/li>\n<li>le b\u00e9n\u00e9ficiaire du don le r\u00e9v\u00e8le \u00e0 l&rsquo;administration fiscale (de mani\u00e8re spontan\u00e9e ou sur demande, lors d&rsquo;un contr\u00f4le fiscal par exemple),<\/li>\n<li>si le b\u00e9n\u00e9ficiaire du don h\u00e9rite du donateur ou re\u00e7oit de lui une nouvelle donation (r\u00e8gle du rappel fiscal d&rsquo;une donation ant\u00e9rieure).<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"padding-left: 30px;\"><b>A. Pour les dons inf\u00e9rieurs ou \u00e9gaux \u00e0 15 000 \u20ac<\/b><\/h4>\n<p><strong>Le b\u00e9n\u00e9ficiaire du don manuel doit le d\u00e9clarer au plus tard un mois apr\u00e8s l&rsquo;avoir r\u00e9v\u00e9l\u00e9 \u00e0 l&rsquo;administration fiscale. Le paiement s&rsquo;effectue en m\u00eame temps.<\/strong><\/p>\n<p>Pour d\u00e9clarer le don manuel, le b\u00e9n\u00e9ficiaire peut utiliser le <strong>formulaire de d\u00e9claration n\u00b02735.<\/strong><\/p>\n<p>Il doit le d\u00e9poser en double exemplaire au service des imp\u00f4ts des entreprises (SIE) &#8211; p\u00f4le enregistrement ou, \u00e0 d\u00e9faut, au SIE comp\u00e9tent en mati\u00e8re d&rsquo;enregistrement de son domicile.<\/p>\n<h4 style=\"padding-left: 30px;\"><b>B. Don sup\u00e9rieur \u00e0 15 000 \u20ac<\/b><\/h4>\n<p><strong><img decoding=\"async\" class=\" wp-image-18852 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/11\/decom_9bb52ea7ecdfa2a1577b836861074d4a_5831c7a3638fc-1.jpg\" alt=\"imposition du don sup\u00e9rieur \u00e0 15 000 \u20ac\" width=\"175\" height=\"130\" \/>Si le don manuel est sup\u00e9rieur \u00e0\u00a015 000\u00a0\u20ac, le b\u00e9n\u00e9ficiaire peut choisir de d\u00e9clarer et payer les droits de donation dans le mois suivant le d\u00e9c\u00e8s du donateur.<\/strong><\/p>\n<p>S&rsquo;il choisit cette option, le b\u00e9n\u00e9ficiaire peut utiliser le <strong>formulaire de d\u00e9claration n\u00b02734<\/strong>.<\/p>\n<p>Il doit le d\u00e9poser en double exemplaire au service des imp\u00f4ts des entreprises (SIE) &#8211; p\u00f4le enregistrement de son domicile.<\/p>\n<p><strong>Si la r\u00e9v\u00e9lation du don manuel est la cons\u00e9quence d&rsquo;une r\u00e9ponse du donataire \u00e0 une demande de l&rsquo;administration, ou \u00e0 l&rsquo;occasion d&rsquo;un <a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\">contr\u00f4le fiscal<\/a>,<\/strong> le b\u00e9n\u00e9ficiaire doit le d\u00e9clarer au plus tard un mois apr\u00e8s l&rsquo;avoir r\u00e9v\u00e9l\u00e9 \u00e0 l&rsquo;administration fiscale. Le paiement s&rsquo;effectue en m\u00eame temps.<\/p>\n<p>Pour d\u00e9clarer le don manuel, le b\u00e9n\u00e9ficiaire peut utiliser le formulaire de d\u00e9claration n\u00b02735.<\/p>\n<p>Il doit le d\u00e9poser en double exemplaire au service des imp\u00f4ts des entreprises (SIE) &#8211; p\u00f4le enregistrement ou, \u00e0 d\u00e9faut, au SIE comp\u00e9tent en mati\u00e8re d&rsquo;enregistrement de son domicile.<\/p>\n<h2 class=\"western\">III. R\u00e8gles d&rsquo;\u00e9valuation du don<\/h2>\n<div id=\"fiche-item-4\" dir=\"LTR\">\n<p>Pour les dons consentis depuis le 31 juillet 2011, <strong>c&rsquo;est la date de leur plus forte valeur qui est retenue :<\/strong><\/p>\n<ul>\n<li>soit le jour de la d\u00e9claration du don,<\/li>\n<li>soit le jour o\u00f9 le don est effectu\u00e9.<\/li>\n<\/ul>\n<p>Les\u00a0<a href=\"https:\/\/valoxy.org\/blog\/transmission-entreprise-titre-gratuit\/\">tarifs, abattements\u00a0et\u00a0r\u00e9ductions<\/a>\u00a0applicables sont ceux en vigueur au jour de la d\u00e9claration du don.<\/p>\n<p><strong>Cette r\u00e8gle ne s&rsquo;applique pas en cas de taxation par application de la r\u00e8gle du rappel fiscal d&rsquo;une donation ant\u00e9rieure.<\/strong> Dans ce cas, les droits sont calcul\u00e9s sur la valeur du bien au jour de la nouvelle donation ou du d\u00e9c\u00e8s du donateur.<\/p>\n<\/div>\n<h2 class=\"western\">IV. Le cas particulier de la reconnaissance judiciaire du don<\/h2>\n<p>Un jugement rendu par un tribunal administratif peut constituer une reconnaissance judiciaire de don manuel et entra\u00eener la taxation du don aux droits de mutation \u00e0 titre gratuit (CAA Paris 25-10-2016 n\u00b0\u00a02013\/19172).<img decoding=\"async\" class=\" wp-image-11104 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1.jpg\" alt=\"reconnaissance judiciaire du don manuel\" width=\"200\" height=\"146\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1.jpg 492w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1-300x219.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/p>\n<p><strong>Le champ d&rsquo;application de l&rsquo;article 757, pr\u00e9voyant la taxation des dons manuels r\u00e9v\u00e9l\u00e9s \u00e0 l<\/strong>&lsquo;administration fiscale par le biais, notamment d&rsquo;une reconnaissance judiciaire,\u00a0n&rsquo;est nullement limit\u00e9 aux jugements \u00e9manant des\u00a0juridictions de l&rsquo;ordre judiciaire.<\/p>\n<p>En effet, par principe, les droits de donation sont du ressort exclusif des juridictions de l&rsquo;ordre judiciaire. Ils ne d\u00e9pendent pas de celui des juridictions administratives. Cette r\u00e8gle est ici mise \u00e0 mal par cet arr\u00eat qui vient juger du contraire.<\/p>\n<p><strong>D\u00e8s lors que la reconnaissance du don manuel figure dans les motifs ou le dispositif d&rsquo;un jugement, rendu le cas \u00e9ch\u00e9ant par une\u00a0juridiction administrative<\/strong>, et que la reconnaissance n\u2019est pas \u00e9quivoque, elle emporte constatation certaine de la transmission \u00e0 titre de lib\u00e9ralit\u00e9.<\/p>\n<p>La\u00a0Cour de cassation\u00a0ne s\u2019est, \u00e0 ce jour, jamais prononc\u00e9e sur la question.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour d\u2019autres informations sur les dons successoraux, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/le-don-manuel\/\">Le don manuel<\/a><\/li>\n<li class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-du-jeu\/\">La fiscalite\u0301 du jeu<\/a><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/paiement-differe-fractionne-droits-de-succession-transmission\/\"><span class=\"s3\">Paiement diff\u00e9r\u00e9-fractionn\u00e9 des droits de succession et transmission<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le don manuel est une op\u00e9ration courante qui consiste \u00e0 remettre de la main \u00e0 la main diff\u00e9rents types de biens. Il est taxable d\u00e8s lors que l&rsquo;administration fiscale en d\u00e9couvre l&rsquo;existence. Lorsque le b\u00e9n\u00e9ficiaire r\u00e9v\u00e8le son existence aux imp\u00f4ts&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[130,131,132],"class_list":["post-19734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine","tag-don-manuel","tag-donation","tag-fiscalite-du-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Don manuel et fiscalit\u00e9\u00a0: les r\u00e8gles \u00e0 conna\u00eetre et respecter<\/title>\n<meta name=\"description\" content=\"Le don manuel est une op\u00e9ration qui, si elle est courante et bien souvent non-d\u00e9clar\u00e9e, n&#039;en est pas moins taxable aux droits de donation en principe...\" \/>\n<meta name=\"robots\" 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