rectification de succession /donation antérieur

Bonjour,


Lors de la succession de ma grand mère , le notaire a oublié de reprendre la donation faite quelques années auparavant (moins de 10 ans). Nous avons donc reçu une rectification d’impôts.

En regardant de plus près les documents de la donation nous nous sommes rendu compte que les valeurs de la donation étaient fausses :
Terrain agricole (zone naturel) env 2000m² estimé sur la donation à 76000€ valeur nue-propriété 60 000 € (établit par le notaire). Hors la valeur de ce terrain ne dépasse pas 1000€ (estimation SAFER 650€).

Nous avons demandé aux impôts si il était possible de rectifier. Dans un premier temps, la personne nous a indiqué une marche à suivre mais un changement d'interlocuteur au niveau des impôts est arrivé . La nouvelle personne nous a répondu :
" Votre demande est rejeté car la valeur vénale des biens de la donation ne fait pas partie d'un contrôle ou d'une remise en cause par l’administration. Vous aviez donc 2 ans à compter de la donation pour demander une révision. Ce délai est dépassé. article R-196-1 du livre des procédures fiscales.

Ma question est :
La donation étant reprise dans la succession, la rectification doit elle se basé sur la valeur réelle des biens? et si oui , cette donation peut elle remise en cause?
Si c'est le cas je suis bien dans les 2 ans suivant la notification des impôts concernant la modification de l'assiette d'imposition , non?

Si vous pouvez m'éclairer, merci d'avance.

Patosh47

jeu. mars 30, 2017 10:14 am

Re: rectification de succession /donation antérieur

Bonjour,

D’après l’article R-196-1 du livre des procédures fiscales, les réclamations relatives aux impôts autres que les impôts directs locaux et les taxes annexes à ces impôts, doivent être présentées à l'administration au plus tard le 31 décembre de la deuxième année pour être recevables. Il est ainsi nécessaire qu’un avocat compétent en droit fiscal se penche sur votre situation.
Nous vous invitons donc à contacter rapidement le cabinet au 01.56.79.11.00 afin de vous éclairer sur cette problématique.
Cordialement,
Avocats Picovschi

***Notre réponse n’engage pas la responsabilité du cabinet Avocats Picovschi***

lun. avr. 24, 2017 10:04 am

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