{ "article": { "LEGIARTI000006313653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1709", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006313653", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313653.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1709AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000006313654", "@num": "1710", "#text": "Code général des impôts, CGI. - art. 1710 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147245", "@fin": "2999-01-01", "#text": "III : Obligation au paiement", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313652", "@fin": "2007-08-22", "@num": "1709", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313653", "@fin": "2008-12-29", "@num": "1709", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020034005", "@fin": "2999-01-01", "@num": "1709", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits des déclarations des mutations par décès sont payés par les héritiers, donataires ou légataires.
\n
Les cohéritiers, à l'exception du conjoint survivant, sont solidaires.
" } }, "LEGIARTI000006267448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006267448", "URL": "article/LEGI/ARTI/00/00/06/26/74/LEGIARTI000006267448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEFFXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019867702", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302743", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302752", "@num": "150-0 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308433", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305406", "@num": "775 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310350", "@num": "777", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305414", "@num": "777 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310361", "@num": "779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 779 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310383", "@num": "788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305453", "@num": "790 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305456", "@num": "790 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305457", "@num": "790 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310420", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305469", "@num": "793 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305487", "@num": "796", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 796 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305482", "@num": "796-0 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 796-0 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867702", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308174", "@num": "163 bis C", "#text": "Code général des impôts, CGI. - art. 163 bis C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313653", "@num": "1709", "#text": "Code général des impôts, CGI. - art. 1709 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924201", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305406", "@num": "775 ter", "#text": "Code général des impôts, CGI. - art. 775 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305414", "@num": "777 bis", "#text": "Code général des impôts, CGI. - art. 777 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310361", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310368", "@num": "780", "#text": "Code général des impôts, CGI. - art. 780 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305426", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310383", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305455", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305480", "@num": "796-0 bis", "#text": "Code général des impôts, CGI. - art. 796-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305498", "@num": "800", "#text": "Code général des impôts, CGI. - art. 800 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305704", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740307", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000278649", "@nor": "ECEX0755909L", "@num": "2007-1223", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000278649", "@c_titre_court": "LOI n° 2007-1223 du 21 août 2007" }, { "@fin": "2999-01-01", "#text": "Loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1).", "@debut": "2007-08-22", "@id_txt": "LEGITEXT000006056812", "@c_titre_court": "Loi n° 2007-1223 du 21 août 2007" } ], "@date_publi": "2007-08-22", "@date_signature": "2007-08-21", "@num_parution_jo": "0193" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006267448", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001502171", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ià III-A abrogé les dispositions suivantes :

-Code général des impôts Art. 775 ter ; Art. 777 bis ;

IV à VII-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 779 ; Art. 780 ; Art. 784 ; Art. 788 ; Art. 789 bis ; Art. 790 C

VIII.-A créé les dispositions suivantes :

-Code général des impôts Art. 790 E ; Art. 790 F ; Art. 790 G \n

IX et X.-A modifié les dispositions suivantes :

-Code général des impôts Art. 793 ; Art. 793 bis

XI.-A créé les dispositions suivantes :

-Code général des impôts Art. 796-0 bis ; Art. 796-0 quater \n

XII à XX.-A modifié les dispositions suivantes :

-Code général des impôts

Art. 796 ; Art. 800 ; Art. 990 I ; Art. 1709 ; Art. 150-0 A ; Art. 150-0 D ; Art. 150-0 D bis ; Art. 163 bis C ; Art. 200 A \n

XXI.-A modifié les dispositions suivantes :

-Code de la sécurité sociale Art. L136-6\n

XXII.-Les I à XV s'appliquent aux successions ouvertes et aux donations consenties à compter de la date de publication de la présente loi. Les XVI à XXI s'appliquent aux options attribuées à compter du 20 juin 2007.

\n
" } }, "LEGIARTI000006305456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305456", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305456", "@fin": "2007-12-28", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017886817", "@fin": "2008-04-03", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619243", "@fin": "2009-04-10", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549024", "@fin": "2010-05-01", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201716", "@fin": "2011-06-12", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189058", "@fin": "2013-01-01", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292590", "@fin": "2999-01-01", "@num": "790 F", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la perception des droits de mutation à titre gratuit entre vifs, il est effectué un abattement de 76 000 euros sur la part du partenaire lié au donateur par un pacte civil de solidarité.
\n
Le bénéfice de cet abattement est remis en cause lorsque le pacte prend fin au cours de l'année civile de sa conclusion ou de l'année suivante pour un motif autre que le mariage entre les partenaires ou le décès de l'un d'entre eux.
" } }, "LEGIARTI000006305457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305457", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 779, 790 B, 790 D, 784, 635, 650", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGITEXT000040722395", "#text": "Décret n°2019-1565 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701078", "@nortexte": "CPAE1936058D", "@numtexte": "2019-1565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000040722422", "@num": "2", "#text": "Décret n°2019-1565 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701078", "@nortexte": "CPAE1936058D", "@numtexte": "2019-1565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042036057", "@num": "2", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048839986", "@num": "281 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 281 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305457", "@fin": "2007-12-28", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017886814", "@fin": "2007-12-29", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017337", "@fin": "2008-04-03", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619236", "@fin": "2009-04-10", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549017", "@fin": "2010-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629572", "@fin": "2010-05-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201709", "@fin": "2011-06-12", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188530", "@fin": "2011-07-31", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430030", "@fin": "2013-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292582", "@fin": "2020-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471332", "@fin": "2023-12-31", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838931", "@fin": "2999-01-01", "@num": "790 G", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dons de sommes d'argent consentis en pleine propriété au profit d'un enfant, d'un petit-enfant, d'un arrière-petit-enfant ou, à défaut d'une telle descendance, d'un neveu ou d'une nièce sont exonérés de droits de mutation à titre gratuit dans la limite de 30 000 euros.
\n
Cette exonération est subordonnée au respect des conditions suivantes :
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1° Le donateur est âgé de moins de soixante-cinq ans au jour de la transmission ;
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2° Le donataire est âgé de dix-huit ans révolus ou a fait l'objet d'une mesure d'émancipation au jour de la transmission.
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Le plafond de 30 000 euros est applicable aux donations consenties par un même donateur à un même donataire.
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II. - Cette exonération se cumule avec les abattements prévus aux I, II et V de l'article 779 et aux articles 790 B et 790 D.
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III. - Il n'est pas tenu compte des dons de sommes d'argent mentionnés au I pour l'application de l'article 784.
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IV. - Sous réserve de l'application du 1° du 1 de l'article 635 et du 1 de l'article 650, les dons de sommes d'argent mentionnés au I doivent être déclarés ou enregistrés par le donataire au service des impôts du lieu de son domicile dans le délai d'un mois qui suit la date du don. L'obligation déclarative est accomplie par la souscription, en double exemplaire, d'un formulaire conforme au modèle établi par l'administration.
" } }, "LEGIARTI000006305482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "796-0 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305482", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305482.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0796BAXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305482", "@fin": "2007-12-28", "@num": "796-0 quater", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000017923876", "@fin": "2999-01-01", "@num": "796-0 quater", "@etat": "VIGUEUR", "@debut": "2007-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réversions d'usufruit au profit du conjoint survivant relèvent du régime des droits de mutation par décès.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006267448", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313653", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313653", "liens_entrants": true }

Article 1709 AUTONOME MODIFIE, en vigueur du 22/08/2007 au 29/12/2008 (Code général des impôts)