{"id":1109,"date":"2020-11-20T19:18:16","date_gmt":"2020-11-20T18:18:16","guid":{"rendered":"https:\/\/blog.avocat-laurentcretin.fr\/?p=1109"},"modified":"2026-11-01T15:45:15","modified_gmt":"2026-11-01T14:45:15","slug":"divorce-par-consentement-mutuel-et-repartition-prealable-du-prix-de-vente-d-un-immeuble-commun-quid-du-droit-de-partage","status":"publish","type":"post","link":"https:\/\/avocat-laurentcretin.fr\/blog\/divorce-par-consentement-mutuel-et-repartition-prealable-du-prix-de-vente-d-un-immeuble-commun-quid-du-droit-de-partage\/","title":{"rendered":"Divorce par consentement mutuel et r\u00e9partition pr\u00e9alable du prix de vente d&rsquo;un immeuble commun : quid du droit de partage?"},"content":{"rendered":"\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"alignright size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/11\/Droit-de-partage.jpg\" alt=\"divorce droit de partage\" class=\"wp-image-1110\" width=\"231\" height=\"154\" srcset=\"https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/11\/Droit-de-partage.jpg 925w, https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/11\/Droit-de-partage-300x200.jpg 300w, https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/11\/Droit-de-partage-768x512.jpg 768w\" sizes=\"(max-width: 231px) 100vw, 231px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Le montant du droit de partage<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le <a href=\"https:\/\/avocat-laurentcretin.fr\/le-divorce-amiable-ou-par-consentement-mutuel-lyon.html\"><em>divorce par consentement mutuel (divorce amiable)<\/em><\/a> impose la liquidation du <a href=\"https:\/\/avocat-laurentcretin.fr\/le-changement-de-regime-matrimonial-lyon.html\">r<em>\u00e9gime matrimonial<\/em><\/a>, c\u2019est \u00e0 dire le partage des biens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ce titre, les \u00e9poux doivent s\u2019acquitter aupr\u00e8s de l\u2019administration fiscale d\u2019un <a href=\"https:\/\/avocat-laurentcretin.fr\/divorce-et-impots-lyon.html\">droit de partage<\/a> correspondant \u00e0 2,5 % de la valeur nette du patrimoine commun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce taux de partage devrait diminuer \u00e0 1.8 % \u00e0 partir du 1er janvier 2021 et \u00e0 1.1 % \u00e0 partir du 1er janvier 2022.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Divorce amiable et partage verbal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu&rsquo;\u00e0 pr\u00e9sent, lorsque la vente d&rsquo;un immeuble commun et la r\u00e9partition de son prix de vente intervenait avant un divorce par consentement mutuel, l&rsquo;Administration consid\u00e9rait que le partage \u00e9tait verbal et que le droit de partage n&rsquo;\u00e9tait pas exigible sur les sommes partag\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une r\u00e9ponse minist\u00e9rielle publi\u00e9e au JO le 1er septembre 2020, le Ministre de l&rsquo;action et des comptes publics a consid\u00e9r\u00e9 que :<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>(&#8230;) le partage verbal entre \u00e9poux du produit de la vente d&rsquo;un immeuble commun qui intervient avant un divorce par consentement mutuel tel qu&rsquo;issu de la loi n\u00b0&nbsp;2016-1547 du 18&nbsp;novembre&nbsp;2016 de modernisation de la justice du XXI\u00e8me si\u00e8cle n&rsquo;est pas soumis au droit de partage. En revanche, si les \u00e9poux constatent ensuite le partage dans un acte, quel qu&rsquo;il soit et donc y compris le cas \u00e9ch\u00e9ant la convention de divorce, avant, pendant ou apr\u00e8s la proc\u00e9dure de divorce ou qu&rsquo;ils font mention du partage verbal dans un acte post\u00e9rieur \u00e0 ce partage, l&rsquo;acte constatant le partage doit alors \u00eatre soumis \u00e0 la formalit\u00e9 de l&rsquo;enregistrement et devra donner lieu au paiement du droit de partage dans les conditions pr\u00e9vues aux articles 746 et suivants du CGI. Il est \u00e9galement pr\u00e9cis\u00e9 que le produit de la vente doit, m\u00eame en l&rsquo;absence de partage, \u00eatre inclus dans l&rsquo;\u00e9tat liquidatif du r\u00e9gime matrimonial annex\u00e9 \u00e0 la convention, ce dernier devant comprendre l&rsquo;ensemble des biens communs ou indivis du couple.<\/p><cite>R\u00e9p. min. n\u00b0 10159 ; J.O. A.N. 1er septembre 2020, p. 5757, M. V. Desc\u0153ur<\/cite><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo; Administration fiscale change donc sa position, et il ne peut \u00eatre que conseill\u00e9 aux \u00e9poux de ne pas dissimuler la r\u00e9partition du prix de vente s&rsquo;ils ne veulent pas \u00eatre soumis a posteriori \u00e0 un redressement fiscal bien plus couteux que le droit de partage.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le montant du droit de partage Le divorce par consentement mutuel (divorce amiable) impose la liquidation du r\u00e9gime matrimonial, c\u2019est&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[15,21,49,87,76],"class_list":["post-1109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-la-famille","tag-divorce","tag-divorce-amiable","tag-divorce-par-consentement-mutuel","tag-divorce-sans-juge","tag-droit-de-partage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divorce par consentement mutuel et r\u00e9partition pr\u00e9alable du prix de vente d&#039;un immeuble commun : quid du droit de partage?<\/title>\n<meta name=\"description\" content=\"Article juridique en Droit de la famille de Ma\u00eetre Laurent Cretin &#8211; Avocat \u00e0 Lyon 8 : Divorce par consentement mutuel 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