{"id":403,"date":"2020-03-12T11:16:19","date_gmt":"2020-03-12T10:16:19","guid":{"rendered":"https:\/\/blog.avocat-laurentcretin.fr\/?p=403"},"modified":"2026-11-01T15:45:10","modified_gmt":"2026-11-01T14:45:10","slug":"le-regime-fiscal-de-la-prestation-compensatoire-mixte-sur-moins-de-12-mois-censure-par-le-conseil-constitutionnel","status":"publish","type":"post","link":"https:\/\/avocat-laurentcretin.fr\/blog\/le-regime-fiscal-de-la-prestation-compensatoire-mixte-sur-moins-de-12-mois-censure-par-le-conseil-constitutionnel\/","title":{"rendered":"Le r\u00e9gime fiscal de la prestation compensatoire mixte sur moins de 12 mois censur\u00e9 par le Conseil Constitutionnel"},"content":{"rendered":"\n<div class=\"wp-block-image is-style-circle-mask\"><figure class=\"alignright size-thumbnail\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/03\/avocat-prestaton-compensatooire-lyon-150x150.jpeg\" alt=\"avocat prestation compensatoire lyon\" class=\"wp-image-404\"\/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Si, le <em><a href=\"https:\/\/avocat-laurentcretin.fr\/divorce-lyon.html\">divorce<\/a> <\/em>met fin au devoir de secours entre \u00e9poux,  l&rsquo;un des \u00e9poux peut \u00eatre tenu de verser \u00e0 l&rsquo;autre une <a href=\"https:\/\/avocat-laurentcretin.fr\/simulateur-prestation-compensatoire-lyon.html\">prestation compensatoire<\/a> destin\u00e9e \u00e0 compenser la disparit\u00e9 que la rupture du mariage cr\u00e9e dans leurs conditions de vie respectives. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> La <a href=\"https:\/\/avocat-laurentcretin.fr\/la-prestation-compensatoire-divorce-lyon.html\"><em>prestation compensatoire<\/em><\/a> doit \u00eatre vers\u00e9e en principe sous forme de capital ou de rente.  Pour autant, elle ne doit pas obligatoirement rev\u00eatir une seule de ces deux formes . Si elle est vers\u00e9e \u00e0 la fois sous forme de capital et de rente, on parle alors de prestation compensatoire mixte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le r\u00e9gime fiscal de la prestation compensatoire<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le traitement <a href=\"https:\/\/avocat-laurentcretin.fr\/divorce-et-impots-lyon.html\">fiscal<\/a> de la prestation compensatoire varie selon la forme de cette derni\u00e8re :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Si la prestation compensatoire est vers\u00e9e sous forme de capital sur une p\u00e9riode au plus \u00e9gale \u00e0 12 mois \u00e0 compter de la date du jugement de divorce, le d\u00e9biteur b\u00e9n\u00e9ficie d&rsquo;une r\u00e9duction d&rsquo;imp\u00f4t de 25 % dans la limite de 30 500 \u20ac.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Si la prestation compensatoire est vers\u00e9e sous forme de rente, elle est d\u00e9ductible des revenus imposables.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Si &nbsp;la prestation compensatoire prend la forme d\u2019un capital vers\u00e9 dans un d\u00e9lai inf\u00e9rieur \u00e0 douze mois \u00e0 compter du divorce, compl\u00e9t\u00e9 par une rente, les versements en capital ne b\u00e9n\u00e9ficient pas de la r\u00e9duction d\u2019imp\u00f4t pr\u00e9vue mentionn\u00e9e pr\u00e9c\u00e9demment et les versements en capital ne peuvent pas non plus \u00eatre d\u00e9duits du revenu imposable. (article 199 octodecies II du Code g\u00e9n\u00e9ral des imp\u00f4ts) <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un d\u00e9biteur d&rsquo;une telle prestation mixte a soutenu devant le Juge administratif que cette derni\u00e8re disposition \u00e9tait contraire aux principes d&rsquo;\u00e9galit\u00e9 devant la loi et devant les charges publiques et donc contraire \u00e0 la constitution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La censure du Conseil Constitutionnel<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le Conseil d\u2019\u00c9tat a alors saisi le 15 novembre 1999 le Conseil constitutionnel d&rsquo;une question prioritaire de constitutionnalit\u00e9 sur ce fondement, lequel a donn\u00e9 raison au requ\u00e9rant par d\u00e9cision n\u00b0 2019-824 QPC du 31 janvier 2020 en consid\u00e9rant que le traitement fiscal de cette prestation compensatoire mixte \u00e9tait contraire \u00e0 la constitution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon le Conseil Constitutionnel, priver :<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>le d\u00e9biteur d&rsquo;une prestation compensatoire du b\u00e9n\u00e9fice de la r\u00e9duction d&rsquo;imp\u00f4t sur les versements en capital intervenus sur une dur\u00e9e inf\u00e9rieure \u00e0 douze mois au seul motif que ces versements sont compl\u00e9t\u00e9s d&rsquo;une rente (&#8230;) m\u00e9conna\u00eet le principe d&rsquo;\u00e9galit\u00e9 devant les charges publiques<\/em> .<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9claration d\u2019inconstitutionnalit\u00e9 peut \u00eatre invoqu\u00e9e dans les instances introduites \u00e0 la date de publication de la d\u00e9cision, soit le 1<sup>er<\/sup>&nbsp;f\u00e9vrier 2020, et non jug\u00e9es d\u00e9finitivement. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.conseil-constitutionnel.fr\/decision\/2020\/2019824QPC.htm\"><em>D\u00e9cision n\u00b0 2019-824 QPC&nbsp;du 31 janvier 2020<\/em><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si, le divorce met fin au devoir de secours entre \u00e9poux, l&rsquo;un des \u00e9poux peut \u00eatre tenu de verser \u00e0&hellip;<\/p>\n","protected":false},"author":1,"featured_media":404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[15,56,55],"class_list":["post-403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-la-famille","tag-divorce","tag-fiscalite","tag-prestation-compensatoire"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le r\u00e9gime fiscal de la prestation compensatoire mixte sur moins de 12 mois censur\u00e9 par le Conseil Constitutionnel<\/title>\n<meta name=\"description\" content=\"Article juridique en Droit de la famille de Ma\u00eetre Laurent Cretin &#8211; Avocat \u00e0 Lyon 8 : Le r\u00e9gime fiscal de la prestation compensatoire mixte sur moins de 12 mois censur\u00e9 par le Conseil Constitutionnel .\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avocat-laurentcretin.fr\/blog\/le-regime-fiscal-de-la-prestation-compensatoire-mixte-sur-moins-de-12-mois-censure-par-le-conseil-constitutionnel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime fiscal de la prestation compensatoire mixte sur moins de 12 mois censur\u00e9 par le Conseil Constitutionnel\" \/>\n<meta property=\"og:description\" content=\"Article juridique en Droit de la famille de Ma\u00eetre Laurent Cretin 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