{"id":5078,"date":"2022-05-23T05:45:00","date_gmt":"2022-05-23T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/arrieres-de-pensions-alimentaires-imposables\/"},"modified":"2022-05-23T05:45:00","modified_gmt":"2022-05-23T03:45:00","slug":"arrieres-de-pensions-alimentaires-imposables","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/arrieres-de-pensions-alimentaires-imposables\/","title":{"rendered":"Arri\u00e9r\u00e9s de pensions alimentaires : imposables ?"},"content":{"rendered":"<p >Il peut arriver, \u00e0 la suite d\u2019un litige qui trouve son d\u00e9nouement devant le juge, qu\u2019un ex-conjoint per\u00e7oive des arri\u00e9r\u00e9s de pensions alimentaires, qui doivent \u00eatre d\u00e9clar\u00e9s pour le calcul de l\u2019imp\u00f4t sur le revenu. Ce qui n\u2019est pas sans entra\u00eener des cons\u00e9quences fiscales, qui peuvent toutefois \u00eatre att\u00e9nu\u00e9es\u2026<\/p>\n<div>\n<h2>Syst\u00e8me du quotient : applicable pour les arri\u00e9r\u00e9s de pensions alimentaires ?<\/h2>\n<p>Il peut arriver que le b\u00e9n\u00e9ficiaire d\u2019une pension alimentaire subisse des retards de paiement, pour quelque raison que ce soit. Et il peut arriver \u00e9galement que ces retards de paiement soient finalement honor\u00e9s par le d\u00e9biteur en un seul versement unique.<\/p>\n<p>Une question qui peut se poser dans cette hypoth\u00e8se : parce que la perception, en une seule fois, de ces sommes peut entra\u00eener un changement de statut fiscal, avec des cons\u00e9quences financi\u00e8res parfois non n\u00e9gligeables (passage de non-imposable \u00e0 imposable, augmentation du taux d&#8217;imposition, baisse d&#8217;allocations&#8230;), existe-il un moyen pour les att\u00e9nuer ?<\/p>\n<p>La r\u00e9ponse est positive. Rappelons au pr\u00e9alable que des pensions per\u00e7ues avec retard (dont la date normale d\u2019\u00e9ch\u00e9ance concerne une \u00e0 plusieurs ann\u00e9es ant\u00e9rieures) restent imposables au titre de leur ann\u00e9e de perception. Mais, en pareille hypoth\u00e8se et pour autant que ce soit ind\u00e9pendant de la volont\u00e9 du b\u00e9n\u00e9ficiaire, il peut demander l\u2019application du \u00ab syst\u00e8me du quotient \u00bb.<\/p>\n<p>Ce dispositif a plusieurs effets positifs :<\/p>\n<ul>\n<li>il permet d&#8217;att\u00e9nuer les effets de la progressivit\u00e9 de l&#8217;imp\u00f4t sur le revenu ;<\/li>\n<li>seule la fraction du revenu retenue pour le syst\u00e8me du quotient est prise en compte pour la d\u00e9termination du revenu fiscal de r\u00e9f\u00e9rence qui conditionne l&#8217;attribution de certains avantages fiscaux ou sociaux accord\u00e9s aux contribuables de condition modeste.<\/li>\n<\/ul>\n<p>Sch\u00e9matiquement, voici comme cela se passe : il faut ajouter le quart du revenu exceptionnel correspondant aux arri\u00e9r\u00e9s de pensions alimentaires au revenu habituel, puis multiplier par quatre le suppl\u00e9ment d&#8217;imp\u00f4t correspondant.<\/p>\n<p>Notez que ces calculs sont effectu\u00e9s automatiquement \u00e0 partir des informations mentionn\u00e9es par vos soins dans la d\u00e9claration de revenus.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Motin, Assembl\u00e9e Nationale, du 3 mai 2022, n\u00b0 25956<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/arrieres-de-pensions-alimentaires-imposables\" target=\"_blank\" rel=\"noopener\">Arri\u00e9r\u00e9s de pensions alimentaires : imposables ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/pensionalimentaire.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il peut arriver, \u00e0 la suite d\u2019un litige qui trouve son d\u00e9nouement devant le juge, qu\u2019un ex-conjoint per\u00e7oive des arri\u00e9r\u00e9s de pensions alimentaires, qui doivent \u00eatre d\u00e9clar\u00e9s pour le calcul de l\u2019imp\u00f4t sur le revenu. Ce qui n\u2019est pas sans entra\u00eener des cons\u00e9quences fiscales, qui peuvent toutefois \u00eatre att\u00e9nu\u00e9es\u2026<\/p>\n","protected":false},"author":0,"featured_media":5003,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arri\u00e9r\u00e9s de pensions alimentaires : imposables ? - 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\/arrieres-de-pensions-alimentaires-imposables\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arri\u00e9r\u00e9s de pensions alimentaires : imposables ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Il peut arriver, \u00e0 la suite d\u2019un litige qui trouve son d\u00e9nouement devant le juge, qu\u2019un ex-conjoint per\u00e7oive des arri\u00e9r\u00e9s de pensions alimentaires, qui doivent \u00eatre d\u00e9clar\u00e9s pour le calcul de l\u2019imp\u00f4t sur le revenu. 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