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Pour la perception des droits de mutation à titre gratuit entre vifs, il est effectué un abattement de 80 724 € sur la part du conjoint du donateur.

" } }, "LEGIARTI000026289965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026289965", "URL": "article/LEGI/ARTI/00/00/26/28/99/LEGIARTI000026289965.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000026292574", "@num": "776 A", "#text": "Code général des impôts, CGI. - art. 776 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292571", "@num": "776 ter", "#text": "Code général des impôts, CGI. - art. 776 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292569", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292566", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292563", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292559", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292596", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292594", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292592", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292590", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292582", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292579", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292598", "@num": "L181 B", "#text": "Livre des procédures fiscales - art. L181 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493169", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2012-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026289928", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2012-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026289933", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2012-08-18" } ] }, "@cid": "JORFTEXT000026288927", "@nor": "EFIX1227267L", "@num": "2012-958", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026288927", "@c_titre_court": "LOI n°2012-958 du 16 août 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 (1)", "@debut": "2012-08-18", "@id_txt": "LEGITEXT000026289927", "@c_titre_court": "LOI n°2012-958 du 16 août 2012" } ], "@date_publi": "2012-08-17", "@date_signature": "2012-08-16", "@num_parution_jo": "0190" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026289965", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026289012", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à III : A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 793 bis\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 776 A, Art. 776 ter, Art. 777, Art. 779, Art. 784, Art. 788\n
\n

\n
A modifié les dispositions suivantes :

- LOI n°2011-900 du 29 juillet 2011
\nArt. 7\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L181 B\n
\n

IV. - 1. Les A, 1° du C, D, 1° du G, 2° du H du I, le II et le III s'appliquent, selon le cas, aux successions ouvertes et aux donations consenties à compter de la date de publication de la présente loi.
\n
2. Les B, 2° du C, E, F, 2° du G et 1° du H du I s'appliquent à compter du 1er janvier 2013.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000026289965", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000026292592", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000026292592", "liens_entrants": true }

Article 790 E AUTONOME VIGUEUR, en vigueur depuis le 01/01/2013 (Code général des impôts)