{"id":69114,"date":"2024-09-12T18:48:54","date_gmt":"2024-09-12T16:48:54","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=69114"},"modified":"2025-03-10T09:36:19","modified_gmt":"2025-03-10T08:36:19","slug":"le-don-manuel","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-don-manuel\/","title":{"rendered":"Le don manuel"},"content":{"rendered":"\n<p>Le don manuel consiste \u00e0 remettre de la main \u00e0 la main diff\u00e9rents types de biens. 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.<\/p>\n\n\n\n<p>Quelles formalit\u00e9s accomplir ? Comment se calculent les droits ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article le don manuel.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>D\u00e9finition<\/strong><\/h2>\n\n\n\n<p>Le don manuel est une forme de donation qui consiste \u00e0 transmettre un bien <strong>de la main \u00e0 la main<\/strong> (bijou, meuble, tableau, voiture, \u2026). Un don manuel peut aussi s\u2019effectuer par virement (somme d\u2019argent), ou concerner des valeurs mobili\u00e8res (titres financiers, titre de capital ou de cr\u00e9ance, actions, etc.).<\/p>\n\n\n\n<p>Il s&rsquo;agit d&rsquo;un acte irr\u00e9vocable, qu&rsquo;on ne peut annuler.<\/p>\n\n\n\n<p>Celui qui donne s&rsquo;appelle le donateur et celui qui re\u00e7oit le donataire. &nbsp;<\/p>\n\n\n\n<p><em>Attention ! Le don manuel ne peut pas concerner un bien immobilier, un fonds de commerce ou un bateau, <strong>biens sujets \u00e0 la publicit\u00e9 fonci<\/strong><\/em><strong><em>\u00e8re. <\/em><\/strong><em>La donation d\u2019un bien immobilier, notamment, devra obligatoirement se faire devant un notaire.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u2014<strong>Obligation de d\u00e9claration<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>Formalit\u00e9s<\/strong><\/h2>\n\n\n\n<p>S\u2019il n\u2019est pas n\u00e9cessaire de s\u2019adresser \u00e0 un notaire pour effectuer un don manuel, il doit en revanche \u00eatre formalis\u00e9 par un acte, afin qu\u2019il puisse \u00eatre d\u00e9clar\u00e9 aux imp\u00f4ts <strong>par le donataire <\/strong>(celui qui re\u00e7oit) :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de fa\u00e7on spontan\u00e9e (on parle de r\u00e9v\u00e9lation),<\/li>\n\n\n\n<li>suite \u00e0 un contr\u00f4le (demande de l\u2019administration fiscale),<\/li>\n<\/ul>\n\n\n\n<p>m\u00eame s&rsquo;il ne donne pas lieu au paiement de droits.<\/p>\n\n\n\n<p>Le donateur (celui qui donne) ne peut faire la d\u00e9claration de don manuel que s&rsquo;il est le repr\u00e9sentant l\u00e9gal de l\u2019enfant mineur ou du majeur prot\u00e9g\u00e9 \u00e0 qui il a donn\u00e9.<\/p>\n\n\n\n<p>Le don peut aussi avoir \u00e9t\u00e9 constat\u00e9 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e0 l&rsquo;occasion d&rsquo;une d\u00e9cision de justice,<\/li>\n\n\n\n<li>dans un acte soumis \u00e0 enregistrement,<\/li>\n\n\n\n<li>en cas d\u2019h\u00e9ritage d\u2019un donateur accordant une nouvelle donation (et avec la r\u00e8gle du rappel fiscal d\u2019une donation ant\u00e9rieure)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>D\u00e9claration<\/strong><\/h2>\n\n\n\n<p>Une personne qui b\u00e9n\u00e9ficie d&rsquo;un don manuel doit le d\u00e9clarer \u00e0 l&rsquo;administration fiscale,&nbsp; et payer les droits de donation.<\/p>\n\n\n\n<p>La date d&rsquo;enregistrement de la d\u00e9claration par l&rsquo;administration permettra de faire courir le d\u00e9lai pendant lequel le contribuable pourra b\u00e9n\u00e9ficier de l\u2019abattement fiscal&nbsp; sur les donations (15 ans).<\/p>\n\n\n\n<p>Pour les dons sup\u00e9rieurs \u00e0 15 000 \u20ac, le b\u00e9n\u00e9ficiaire <strong>peut choisir de ne r\u00e9v\u00e9ler le don qu\u2019au d\u00e9c\u00e8s du donateur<\/strong>. Ainsi, selon la valeur du don et la date de sa r\u00e9v\u00e9lation \u00e0 l\u2019administration, le mode de d\u00e9claration pourra \u00eatre diff\u00e9rent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au moyen du formulaire en ligne de l\u2019espace personnel du site des imp\u00f4ts, quel que soit le montant du don. (\u201cD\u00e9clarer un don ou une cession de droits sociaux\u201d). <strong>La d\u00e9claration en ligne n\u2019est toutefois pas possible en cas <\/strong><strong>de donation ant<\/strong><strong>\u00e9rieure d\u00e9<\/strong><strong>clar<\/strong><strong>\u00e9e au format papier ayant donn\u00e9 lieu \u00e0 paiement de droits.<\/strong><\/li>\n\n\n\n<li>au moyen du <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2735\/declaration-de-dons-manuels-et-de-sommes-dargent\">formulaire 2735-SD (Cerfa 11278)<\/a> accompagn\u00e9 du paiement des droits \u00e9ventuels,\u00a0pour un don inf\u00e9rieur ou \u00e9gal \u00e0 15 000 \u20ac.<\/li>\n\n\n\n<li>avec le <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2734-sd\/2019\/2734-sd_313.pdf\">formulaire 2734<\/a> permettant, sur option, le paiement diff\u00e9r\u00e9 des droits, pour un don sup\u00e9rieur \u00e0 15 000 \u20ac.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>R\u00e9glement<\/strong><\/h2>\n\n\n\n<p>Le r\u00e8glement pourra se faire par esp\u00e8ces (dans la limite de 300 \u20ac), par ch\u00e8que ou par virement aupr\u00e8s du service fiscal d\u00e9partemental charg\u00e9 de l\u2019enregistrement. En cas de d\u00e9claration en ligne, le paiement des droits se fait par carte bancaire ou pr\u00e9l\u00e8vement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>Doit-on d\u00e9clarer un cadeau ?<\/strong><\/h2>\n\n\n\n<p>Un cadeau re\u00e7u \u00e0 l\u2019occasion d\u2019un \u00e9v\u00e9nement particulier (anniversaire, mariage, naissance, r\u00e9ussite \u00e0 un examen) n\u2019est pas un don manuel, mais d&rsquo;un <strong>pr\u00e9sent d&rsquo;usage<\/strong>. La valeur du cadeau doit cependant rester raisonnable, c&rsquo;est-\u00e0-dire proportionn\u00e9e aux revenus de celui qui l&rsquo;offre. Si cette condition est respect\u00e9e, il n\u2019y a rien \u00e0 d\u00e9clarer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#adc90e\" class=\"has-inline-color\">\u2014<\/mark><strong>Fiscalit\u00e9 du don manuel : le calcul des droits<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Valeur du don<\/strong><strong><\/strong><\/h3>\n\n\n\n<p>L&rsquo;administration retient la valeur la plus \u00e9lev\u00e9e des biens donn\u00e9s entre celle du jour de la d\u00e9claration du don ou de sa remise mat\u00e9rielle.<\/p>\n\n\n\n<p>La nature des biens d\u00e9termine les r\u00e8gles d\u2019\u00e9valuation :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la valeur des bijoux et objets d\u2019art ou de collection ne peut pas \u00eatre inf\u00e9rieure \u00e0 60 % \u00e0 l\u2019estimation faite dans leur contrat d\u2019assurance.<\/li>\n\n\n\n<li>les valeurs mobili\u00e8res cot\u00e9es (actions, obligations) s\u2019\u00e9valuent au dernier cours de Bourse connu (cours de cl\u00f4ture de la veille de la donation)&nbsp;;<\/li>\n\n\n\n<li>les valeurs mobili\u00e8res non cot\u00e9es en bourse s&rsquo;estiment \u00e0 leur valeur v\u00e9nale r\u00e9elle. Un \u201cGuide de l&rsquo;\u00e9valuation des entreprises et des titres de soci\u00e9t\u00e9s\u201d est disponible <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/1_particulier\/EV\/1_declarer\/180_isf\/fichedescriptive_4166.pdf\">sur le site imp\u00f4ts.gouv<\/a>.<\/li>\n\n\n\n<li>la valeur des biens meubles donn\u00e9s en nue-propri\u00e9t\u00e9 ou en usufruit se d\u00e9termine en fonction de l\u2019\u00e2ge de l\u2019usufruitier. (Voir le bar\u00e8me l\u00e9gal pr\u00e9vu \u00e0 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\">l&rsquo;article 669 du CGI<\/a>).<\/li>\n<\/ul>\n\n\n\n<p>Les tarifs, abattements et r\u00e9ductions applicables sont ceux en vigueur au jour de la d\u00e9claration du don <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024445547\">(article 757 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/a>. Ils d\u00e9pendent du lien de parent\u00e9 entre le donataire et le donateur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Abattements<\/strong><strong><\/strong><\/h3>\n\n\n\n<p>Le montant taxable se calcule apr\u00e8s application d\u2019un abattement :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100 000 \u20ac pour les enfants,<\/li>\n\n\n\n<li>80&nbsp;724&nbsp;\u20ac entre les \u00e9poux ou partenaires de PACS,<\/li>\n\n\n\n<li>31 865 \u20ac pour les petits-enfants,<\/li>\n\n\n\n<li>15 932 \u20ac entre fr\u00e8res et soeurs,<\/li>\n\n\n\n<li>7 967 \u20ac pour les neveux et ni\u00e8ces,<\/li>\n\n\n\n<li>5 310 \u20ac pour les arri\u00e8res petits-enfants,<\/li>\n<\/ul>\n\n\n\n<p>Une personne handicap\u00e9e a droit \u00e0 un abattement sp\u00e9cifique de <strong>159&nbsp;325&nbsp;\u20ac <\/strong>qui se cumule avec un autre abattement. Pour en b\u00e9n\u00e9ficier, il faut que le handicap limite la capacit\u00e9 de travail ou d\u2019\u00e9tudes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Bar\u00e8me des droits de donation<\/strong><strong><\/strong><\/h3>\n\n\n\n<p>Les droits s&rsquo;appliquent sur le montant de la donation apr\u00e8s la d\u00e9duction de l\u2019abattement. (<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F14205\">voir le bar\u00e8me sur le site des imp\u00f4ts<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>R\u00e9duction des droits<\/strong><strong><\/strong><\/h3>\n\n\n\n<p>Les mutil\u00e9s de guerre, atteints d&rsquo;une invalidit\u00e9 d&rsquo;au moins 50&nbsp;%, b\u00e9n\u00e9ficient d&rsquo;une r\u00e9duction maximale de 305&nbsp;\u20ac sur les droits de donation \u00e0 payer.<\/p>\n\n\n\n<p>Certaines donations d\u2019entreprises ou de titres de soci\u00e9t\u00e9s donnent droit \u00e0 des r\u00e9ductions sp\u00e9cifiques. Si le donateur a moins de 70 ans et que la donation se fait en pleine propri\u00e9t\u00e9, le donataire b\u00e9n\u00e9ficie d&rsquo;une r\u00e9duction de 50&nbsp;% des droits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Et si le donateur paye les droits ?<\/strong><strong><\/strong><\/h3>\n\n\n\n<p>Si le donateur paye les droits, les services fiscaux ne consid\u00e8rent pas ce paiement comme un don suppl\u00e9mentaire.<\/p>\n\n\n\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/donation-de-lentreprise\/\">La donation de l\u2019entreprise<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-succession-de-la-famille-recomposee\/\">La succession de la famille recompos\u00e9e<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-donation-partage-transgenerationnelle\/\">La donation-partage transg\u00e9n\u00e9rationnelle<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/donation-temporaire-usufruit\/\">Donation temporaire d\u2019usufruit : un outil patrimonial m\u00e9connu<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/don-manuel-fiscalite-regles-a-connaitre-respecter\/\">Don manuel et fiscalit\u00e9&nbsp;: les r\u00e8gles \u00e0 conna\u00eetre et respecter<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/paiement-differe-fractionne-droits-de-succession-transmission\/\">Paiement diff\u00e9r\u00e9-fractionn\u00e9 des droits de succession et transmission<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le don manuel consiste \u00e0 remettre de la main \u00e0 la main diff\u00e9rents types de biens. 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. Quelles&#8230;<\/p>\n","protected":false},"author":1,"featured_media":69115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-69114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le don manuel | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le don manuel consiste \u00e0 remettre de la main \u00e0 la main diff\u00e9rents types de biens. 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