{"id":7594,"date":"2023-02-27T05:55:00","date_gmt":"2023-02-27T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/donation-de-biens-ruraux-quelle-imposition\/"},"modified":"2023-02-27T05:55:00","modified_gmt":"2023-02-27T04:55:00","slug":"donation-de-biens-ruraux-quelle-imposition","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/donation-de-biens-ruraux-quelle-imposition\/","title":{"rendered":"Donation de biens ruraux : quelle imposition ?"},"content":{"rendered":"<p >La transmission d\u2019un patrimoine donne en principe lieu \u00e0 la perception de droits de mutation. Cependant, de nombreux m\u00e9canismes permettent d\u2019en att\u00e9nuer le montant. L\u2019un d\u2019eux permet, notamment, et sous conditions, de r\u00e9duire la base imposable des biens ruraux de 75 %. Quelle que soit la valeur du bien transmis ? Le Gouvernement r\u00e9pond\u2026<\/p>\n<div>\n<h2>Donation de biens ruraux : retour sur un dispositif fiscal de faveur<\/h2>\n<p>En principe, lorsqu\u2019une personne transmet gratuitement des biens \u00e0 une autre personne (que ce soit par donation, leg ou succession), des droits de mutations sont dus.<\/p>\n<p>Cependant, pour abaisser la charge fiscale pesant sur les particuliers, des m\u00e9canismes permettent de r\u00e9duire l\u2019imposition pour la transmission de certains biens.<\/p>\n<p>Parmi ceux-ci, il existe un dispositif qui permet, sous conditions, de diminuer la base imposable lors de la transmission de biens ruraux donn\u00e9s \u00e0 bail \u00e0 long terme ou \u00e0 bail cessible, hors du cadre familial.<\/p>\n<p>Pour en b\u00e9n\u00e9ficier, il faut, notamment que le b\u00e9n\u00e9ficiaire de la transmission s\u2019engage \u00e0 conserver les biens transmis pendant 5 ans.<\/p>\n<p>La base imposable est alors r\u00e9duite de 75 % par b\u00e9n\u00e9ficiaire\u2026 Ce qui, en pratique, revient \u00e0 \u00ab exon\u00e9rer \u00bb de droits de mutation ces transmissions \u00e0 concurrence des trois quarts de leur valeur. Sans limitation de montant ?<\/p>\n<p>Malheureusement pour les b\u00e9n\u00e9ficiaires, si.<\/p>\n<p>Jusqu\u2019au 31 d\u00e9cembre 2022, l\u2019exon\u00e9ration portait sur 75 % de la valeur des biens jusqu\u2019\u00e0 300 000 \u20ac, puis sur 50 % de cette valeur au-del\u00e0 de cette limite de 300 000 \u20ac.<\/p>\n<p>Depuis le 1er janvier 2023, la limite de 300 000 \u20ac est port\u00e9e \u00e0 500 000 \u20ac, \u00e0 condition que le b\u00e9n\u00e9ficiaire de la transmission conserve le bien pendant 10 ans (dur\u00e9e suppl\u00e9mentaire de 5 ans par rapport \u00e0 la dur\u00e9e minimum de conservation de 5 ans).<\/p>\n<p>Un am\u00e9nagement r\u00e9cent, mais insuffisant pour la fili\u00e8re agricole, qui argue que la valeur des terrains a beaucoup augment\u00e9e \u00e0 cause des strat\u00e9gies d\u2019acquisitions des acteurs \u00e9trangers, et qui demande donc un d\u00e9plafonnement complet de l\u2019avantage fiscal\u2026<\/p>\n<p>Un am\u00e9nagement r\u00e9cent, mais insuffisant pour la fili\u00e8re agricole, qui argue que la valeur des terrains a beaucoup augment\u00e9e \u00e0 cause des strat\u00e9gies d\u2019acquisitions des acteurs \u00e9trangers, et qui demande donc un d\u00e9plafonnement complet de l\u2019avantage fiscal\u2026<\/p>\n<p>\u2026 Que le Gouvernement refuse, expliquant qu\u2019il est trop t\u00f4t pour pr\u00e9voir une nouvelle \u00e9volution de ce dispositif qui vient tout juste d\u2019\u00eatre r\u00e9form\u00e9.<\/p>\n<p>Il rappelle aussi, qu\u2019une concertation sur le pacte et la loi d&#8217;orientation et d&#8217;avenir agricoles a \u00e9t\u00e9 lanc\u00e9e. Elle porte une r\u00e9flexion globale sur le monde agricole, dont la probl\u00e9matique de la transmission des biens ruraux.<\/p>\n<p>Affaire \u00e0 suivre\u2026<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Dirx du 21 f\u00e9vrier 2023, Assembl\u00e9e nationale, n\u00b0 3139 : \u00ab Droits de mutation \u00e0 titre gratuit &#8211; Exon\u00e9ration &#8211; Biens ruraux \u00bb<\/p>\n<p><a title=\"Donation de biens ruraux : quelle imposition ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/donation-de-biens-ruraux-quelle-imposition\" target=\"_blank\" rel=\"noopener\">Donation de biens ruraux : quelle imposition ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/bois.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La transmission d\u2019un patrimoine donne en principe lieu \u00e0 la perception de droits de mutation. Cependant, de nombreux m\u00e9canismes permettent d\u2019en att\u00e9nuer le montant. L\u2019un d\u2019eux permet, notamment, et sous conditions, de r\u00e9duire la base imposable des biens ruraux de 75 %. Quelle que soit la valeur du bien transmis ? Le Gouvernement r\u00e9pond\u2026<\/p>\n","protected":false},"author":0,"featured_media":3388,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7594","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>Donation de biens ruraux : quelle imposition ? - 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\/donation-de-biens-ruraux-quelle-imposition\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donation de biens ruraux : quelle imposition ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La transmission d\u2019un patrimoine donne en principe lieu \u00e0 la perception de droits de mutation. 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