{"id":12280,"date":"2025-06-26T00:00:00","date_gmt":"2025-06-25T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/dematerialisation-de-la-procedure-denregistrement-clap-de-fin\/"},"modified":"2025-07-02T02:00:18","modified_gmt":"2025-07-02T00:00:18","slug":"dematerialisation-de-la-procedure-denregistrement-clap-de-fin","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/dematerialisation-de-la-procedure-denregistrement-clap-de-fin\/","title":{"rendered":"D\u00e9mat\u00e9rialisation de la proc\u00e9dure d\u2019enregistrement : clap de fin ?"},"content":{"rendered":"<p>Initialement pr\u00e9vue au plus tard le 1er juillet 2025, l\u2019obligation de d\u00e9clarer (et de payer) par voie d\u00e9mat\u00e9rialis\u00e9e les dons manuels, les successions ou encore les cessions de droits sociaux vient d\u2019\u00eatre annul\u00e9e. Voil\u00e0 qui m\u00e9rite quelques \u00e9claircissements\u2026<\/p>\n<h2>Droits d\u2019enregistrement : la d\u00e9mat\u00e9rialisation est finalement abandonn\u00e9e<\/h2>\n<p>La loi de finances pour 2020 a confi\u00e9 au pouvoir r\u00e9glementaire la mission de fixer, en mati\u00e8re de droits d\u2019enregistrement, les d\u00e9clarations dont la souscription devait \u00eatre effectu\u00e9e par voie \u00e9lectronique, ainsi que les impositions devant faire l\u2019objet d\u2019un t\u00e9l\u00e9r\u00e8glement.<\/p>\n<p>Dans ce cadre, un d\u00e9cret publi\u00e9 en 2020 a \u00e9tabli la liste des d\u00e9clarations concern\u00e9es par cette obligation de souscription et de paiement par voie d\u00e9mat\u00e9rialis\u00e9e qui concerne :<\/p>\n<ul>\n<li>les d\u00e9clarations de cessions de droits sociaux ;<\/li>\n<li>les d\u00e9clarations de dons manuels ;<\/li>\n<li>les d\u00e9clarations de dons de sommes d\u2019argent ;<\/li>\n<li>les d\u00e9clarations de succession.<\/li>\n<\/ul>\n<p>Il \u00e9tait pr\u00e9vu que la t\u00e9l\u00e9d\u00e9claration et le t\u00e9l\u00e9paiement deviendraient obligatoires au fur et \u00e0 mesure de la mise en place des guichets de t\u00e9l\u00e9service d\u00e9di\u00e9s, et au plus tard au 1er juillet 2025.&nbsp;<\/p>\n<p>Toutefois, ce d\u00e9cret de 2020 vient d\u2019\u00eatre abrog\u00e9. En clair, il est mis fin \u00e0 l\u2019obligation de souscrire et de payer, par voie d\u00e9mat\u00e9rialis\u00e9e, les op\u00e9rations d\u2019enregistrement susvis\u00e9es.&nbsp;<\/p>\n<p>Notez que cette mesure est entr\u00e9e en vigueur au 23 juin 2025.<\/p>\n<p>\u00c0 partir de cette date, l\u2019obligation r\u00e9glementaire de d\u00e9poser et r\u00e9gler par voie \u00e9lectronique pour les d\u00e9clarations vis\u00e9es (dons manuels, succession, cession de droits sociaux, etc.) n\u2019est plus en vigueur.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000051773483\/\" target=\"_blank\">D\u00e9cret no 2025-561 du 30 mai 2025 abrogeant le d\u00e9cret no 2020-772 du 24 juin 2020 relatif \u00e0 l&#8217;obligation de souscription et de paiement par voie d\u00e9mat\u00e9rialis\u00e9e en mati\u00e8re d&#8217;enregistrement<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/dematerialisation-de-la-procedure-d-enregistrement-clap-de-fin\" target=\"_blank\">D\u00e9mat\u00e9rialisation de la proc\u00e9dure d\u2019enregistrement : clap de fin ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_find%C3%A9mat%C3%A9rialisation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initialement pr\u00e9vue au plus tard le 1er juillet 2025, l\u2019obligation de d\u00e9clarer (et de payer) par voie d\u00e9mat\u00e9rialis\u00e9e les dons manuels, les successions ou encore les cessions de droits sociaux vient d\u2019\u00eatre annul\u00e9e. Voil\u00e0 qui m\u00e9rite quelques \u00e9claircissements\u2026<\/p>\n","protected":false},"author":0,"featured_media":12281,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12280","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>D\u00e9mat\u00e9rialisation de la proc\u00e9dure d\u2019enregistrement : clap de fin ? - 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\/dematerialisation-de-la-procedure-denregistrement-clap-de-fin\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9mat\u00e9rialisation de la proc\u00e9dure d\u2019enregistrement : clap de fin ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Initialement pr\u00e9vue au plus tard le 1er juillet 2025, l\u2019obligation de d\u00e9clarer (et de payer) par voie d\u00e9mat\u00e9rialis\u00e9e les dons manuels, les successions ou encore les cessions de droits sociaux vient d\u2019\u00eatre annul\u00e9e. 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