{"id":6820,"date":"2022-10-25T05:45:00","date_gmt":"2022-10-25T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/divorce-et-attribution-du-logement-familial-gare-aux-consequences-fiscales\/"},"modified":"2022-10-25T05:45:00","modified_gmt":"2022-10-25T03:45:00","slug":"divorce-et-attribution-du-logement-familial-gare-aux-consequences-fiscales","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/divorce-et-attribution-du-logement-familial-gare-aux-consequences-fiscales\/","title":{"rendered":"Divorce et attribution du logement familial : gare aux cons\u00e9quences fiscales !"},"content":{"rendered":"

A l\u2019occasion d\u2019un divorce, le juge condamne une femme \u00e0 verser \u00e0 son ex-\u00e9poux une indemnit\u00e9 d\u2019occupation pour le logement dont elle garde la jouissance\u2026 Une indemnit\u00e9 que l\u2019ex-\u00e9poux n\u2019a pas soumise \u00e0 l\u2019imp\u00f4t sur le revenu, s\u2019\u00e9tonne l\u2019administration, qui prononce un redressement. Ce que ce dernier conteste pour une bonne raison\u2026 enfin c\u2019est ce qu\u2019il croit\u2026<\/p>\n

\n

Divorce et indemnit\u00e9 d\u2019occupation = imposition ?<\/h2>\n

Un particulier doit, suite au prononc\u00e9 de son divorce, percevoir une indemnit\u00e9 d\u2019occupation de la part de son ex-\u00e9pouse qui a gard\u00e9 la jouissance du bien immobilier commun.<\/p>\n

A l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t sur le revenu calcul\u00e9 sur le montant de cette indemnit\u00e9.<\/p>\n

\u00ab Non \u00bb, conteste le particulier, qui rappelle qu\u2019il n\u2019a pas r\u00e9ellement dispos\u00e9 de cette somme. Elle a simplement \u00e9t\u00e9 fix\u00e9e par le juge dans le cadre de son divorce pour d\u00e9terminer les droits de chacun des ex-\u00e9poux. Elle ne doit donc pas \u00eatre soumise \u00e0 l\u2019imp\u00f4t…<\/p>\n

Sauf que toute indemnit\u00e9 d\u2019occupation d\u2019un bien immobilier fix\u00e9e lors d\u2019une proc\u00e9dure de divorce, m\u00eame per\u00e7ue par compensation, constitue un revenu imposable, quand bien m\u00eame elle n\u2019est pas \u00ab r\u00e9ellement encaiss\u00e9e \u00bb.<\/p>\n

Ce que confirme le juge. Le redressement fiscal est donc maintenu.<\/p>\n

Source<\/span> : Arr\u00eat de la cour administrative d\u2019appel de Nantes du 23 septembre 2022, n\u00b0 21NT00453<\/p>\n

Divorce et attribution du logement familial : gare aux cons\u00e9quences fiscales !<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A l\u2019occasion d\u2019un divorce, le juge condamne une femme \u00e0 verser \u00e0 son ex-\u00e9poux une indemnit\u00e9 d\u2019occupation pour le logement dont elle garde la jouissance\u2026 Une indemnit\u00e9 que l\u2019ex-\u00e9poux n\u2019a pas soumise \u00e0 l\u2019imp\u00f4t sur le revenu, s\u2019\u00e9tonne l\u2019administration, qui prononce un redressement. Ce que ce dernier conteste pour une bonne raison\u2026 enfin c\u2019est ce qu\u2019il croit\u2026<\/p>\n","protected":false},"author":0,"featured_media":6821,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nDivorce et attribution du logement familial : gare aux cons\u00e9quences fiscales ! - 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\/divorce-et-attribution-du-logement-familial-gare-aux-consequences-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Divorce et attribution du logement familial : gare aux cons\u00e9quences fiscales ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion d\u2019un divorce, le juge condamne une femme \u00e0 verser \u00e0 son ex-\u00e9poux une indemnit\u00e9 d\u2019occupation pour le logement dont elle garde la jouissance\u2026 Une indemnit\u00e9 que l\u2019ex-\u00e9poux n\u2019a pas soumise \u00e0 l\u2019imp\u00f4t sur le revenu, s\u2019\u00e9tonne l\u2019administration, qui prononce un redressement. 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