{"id":12252,"date":"2025-06-20T00:00:00","date_gmt":"2025-06-19T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-de-la-solidarite-fiscale-des-ex-conjoints-cest-lheure-du-bilan\/"},"modified":"2025-06-20T00:00:00","modified_gmt":"2025-06-19T22:00:00","slug":"reforme-de-la-solidarite-fiscale-des-ex-conjoints-cest-lheure-du-bilan","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-de-la-solidarite-fiscale-des-ex-conjoints-cest-lheure-du-bilan\/","title":{"rendered":"R\u00e9forme de la solidarit\u00e9 fiscale des ex-conjoints : c\u2019est l\u2019heure du bilan !"},"content":{"rendered":"<p>Un an apr\u00e8s la mise en place de nouveaux cas de d\u00e9charge de solidarit\u00e9 fiscale entre ex-conjoints ou ex-partenaires, l\u2019administration fiscale dresse un bilan positif de cette r\u00e9forme, adopt\u00e9e \u00e0 l\u2019unanimit\u00e9. Que faut-il en retenir ?<\/p>\n<h2>D\u00e9charge de solidarit\u00e9 fiscale des ex-conjoints : bilan 1 an apr\u00e8s la r\u00e9forme<\/h2>\n<p>Par principe, les \u00e9poux mari\u00e9s (quel que soit leur r\u00e9gime matrimonial) et les partenaires de Pacs sont, toutes conditions remplies, solidaires concernant le paiement des dettes fiscales.<\/p>\n<p>Concr\u00e8tement, cela signifie que l\u2019administration fiscale peut demander \u00e0 l\u2019un des \u00e9poux ou \u00e0 l\u2019un des partenaires de payer le montant total de l\u2019imp\u00f4t : elle n\u2019a pas \u00e0 r\u00e9partir entre eux la dette fiscale.<\/p>\n<p>De plus, la solidarit\u00e9 s\u2019applique en cas de rupture de la vie commune, pendant la proc\u00e9dure de divorce et m\u00eame apr\u00e8s le divorce, s\u2019il reste un reliquat \u00e0 payer au titre de l\u2019imposition commune.<\/p>\n<p>Cette solidarit\u00e9 fiscale porte sur les imp\u00f4ts et taxes suivants :<\/p>\n<ul>\n<li>l\u2019imp\u00f4t sur le revenu, lorsque le couple est soumis \u00e0 imposition commune ;<\/li>\n<li>l\u2019imp\u00f4t sur la fortune immobili\u00e8re ;<\/li>\n<li>la taxe d\u2019habitation, lorsque le couple vit sous le m\u00eame toit. Notez qu\u2019il est possible de demander \u00e0 l\u2019administration fiscale une \u00ab d\u00e9charge de solidarit\u00e9 \u00bb, pour \u00e9chapper \u00e0 l\u2019obligation commune de payer l\u2019imp\u00f4t.<\/li>\n<\/ul>\n<p>Pour l\u2019obtenir, il faut prouver :<\/p>\n<ul>\n<li>qu\u2019il y a rupture de la vie commune ;<\/li>\n<li>que les obligations fiscales sont respect\u00e9es depuis la rupture de la vie commune ;<\/li>\n<li>qu\u2019il existe une disproportion marqu\u00e9e entre la dette fiscale et la situation financi\u00e8re des ex-conjoints ou ex-partenaires.<\/li>\n<\/ul>\n<p>Pour les ex-conjoints ou ex-partenaire, la \u00ab d\u00e9charge de responsabilit\u00e9 solidaire \u00bb (DRS) peut \u00e9galement \u00eatre accord\u00e9e sous les m\u00eames conditions.<\/p>\n<p>En 2024, une r\u00e9forme a cr\u00e9\u00e9 une d\u00e9charge gracieuse de responsabilit\u00e9 qui permet d\u2019exon\u00e9rer de solidarit\u00e9 fiscale des ex-conjoints dans des situations auparavant exclues, comme les violences conjugales, ou pour les dettes fiscales r\u00e9sultant d\u2019activit\u00e9s de l\u2019ex-conjoint auxquelles la personne s\u00e9par\u00e9e n\u2019a ni particip\u00e9, ni tir\u00e9 profit.<\/p>\n<p>Un an apr\u00e8s cette r\u00e9forme, l\u2019administration fiscale en tire un bilan positif avec des r\u00e9sultats significatifs :<\/p>\n<ul>\n<li>84 demandes re\u00e7ues, contre une moyenne annuelle de 250 \u00e0 300 auparavant ;<\/li>\n<li>88 % des d\u00e9cisions ont conduit \u00e0 une d\u00e9charge, soit plus du double du taux constat\u00e9 sous l\u2019ancien r\u00e9gime (39 % en 2023) ;<\/li>\n<li>96 M\u20ac de dettes fiscales qui ne sont plus r\u00e9clam\u00e9es \u00e0 l\u2019ex-conjoint, pour un montant demand\u00e9 de 98,4 M\u20ac, soit 97,55 % de satisfaction ;<\/li>\n<li>1,5 M\u20ac rembours\u00e9s \u00e0 des personnes ind\u00fbment pr\u00e9lev\u00e9es depuis leur s\u00e9paration.<\/li>\n<\/ul>\n<p>Il est pr\u00e9cis\u00e9 que la r\u00e9forme b\u00e9n\u00e9ficie principalement aux femmes (87 % des demandes), souvent confront\u00e9es \u00e0 des situations humaines et financi\u00e8res complexes \u00e0 la suite d\u2019un divorce.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/solidarite-fiscale-entre-ex-conjoints-une-reforme-appliquee-avec-rigueur-rapidite-et\" target=\"_blank\">Actualit\u00e9 Impots.gouv.fr du 6 juin 2025 : \u00ab Solidarit\u00e9 fiscale entre ex-conjoints : une r\u00e9forme appliqu\u00e9e avec rigueur, rapidit\u00e9 et humanit\u00e9 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-de-la-solidarite-fiscale-des-ex-conjoints-c-est-l-heure-du-bilan\" target=\"_blank\">R\u00e9forme de la solidarit\u00e9 fiscale des ex-conjoints : c\u2019est l\u2019heure du bilan !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_solidatitefiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un an apr\u00e8s la mise en place de nouveaux cas de d\u00e9charge de solidarit\u00e9 fiscale entre ex-conjoints ou ex-partenaires, l\u2019administration fiscale dresse un bilan positif de cette r\u00e9forme, adopt\u00e9e \u00e0 l\u2019unanimit\u00e9. Que faut-il en retenir ?<\/p>\n","protected":false},"author":0,"featured_media":12253,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9forme de la solidarit\u00e9 fiscale des ex-conjoints : c\u2019est l\u2019heure du bilan ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-de-la-solidarite-fiscale-des-ex-conjoints-cest-lheure-du-bilan\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de la solidarit\u00e9 fiscale des ex-conjoints : c\u2019est l\u2019heure du bilan ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un an apr\u00e8s la mise en place de nouveaux cas de d\u00e9charge de solidarit\u00e9 fiscale entre ex-conjoints ou ex-partenaires, l\u2019administration fiscale dresse un bilan positif de cette r\u00e9forme, adopt\u00e9e \u00e0 l\u2019unanimit\u00e9. 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