{ "article": { "LEGIARTI000048769321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "118", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048769321", "URL": "article/LEGI/ARTI/00/00/48/76/93/LEGIARTI000048769321.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048838949", "@num": "653", "#text": "Code général des impôts, CGI. - art. 653 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022174481", "@num": "656", "#text": "Code général des impôts, CGI. - art. 656 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838931", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048769321", "@fin": "2999-01-01", "@num": "118", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727471", "@fin": "2999-01-01", "@num": "118", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 653, Art. 790 G\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 656\n
\n

\n
" } }, "LEGIARTI000022174481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "656", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174481", "URL": "article/LEGI/ARTI/00/00/22/17/44/LEGIARTI000022174481.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168011", "@num": "18", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000048769321", "@num": "118", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 118", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199538", "@fin": "2999-01-01", "#text": "2° : Mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048417451", "@fin": "1979-07-01", "@num": "656", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305200", "@fin": "2005-12-31", "@num": "656", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305201", "@fin": "2010-05-01", "@num": "656", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022174481", "@fin": "2023-12-31", "@num": "656", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les mutations par décès sont enregistrées au service des impôts du domicile du décédé quelle que soit la situation des valeurs mobilières ou immobilières à déclarer.

Les déclarations de succession de personnes non domiciliées en France sont déposées auprès du service désigné par le ministre chargé du budget.

" } }, "LEGIARTI000048838931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 G", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048838931", "URL": "article/LEGI/ARTI/00/00/48/83/89/LEGIARTI000048838931.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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 (Ab)", "@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 (Ab)", "@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": "LEGIARTI000048769321", "@num": "118", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 118", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000051774689", "#text": "Décret n°2025-561 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773483", "@nortexte": "ECOE2510352D", "@numtexte": "2025-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGIARTI000006310183", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305187", "@num": "650", "#text": "Code général des impôts, CGI. - art. 650", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310351", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305422", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305449", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305454", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" } ] }, "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 ou par représentation, d'un petit-neveu ou d'une petite-nièce sont exonérés de droits de mutation à titre gratuit dans la limite de 31 865 € tous les quinze ans.

Cette exonération est subordonnée au respect des conditions suivantes :

1° Le donateur est âgé de moins de quatre-vingts ans au jour de la transmission ;

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.

Le plafond de 31 865 € est applicable aux donations consenties par un même donateur à un même donataire.

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.

III. – Il n'est pas tenu compte des dons de sommes d'argent mentionnés au I pour l'application de l'article 784.

IV. – Sous réserve de l'application du 1° du 1 de l'article 635 , les dons de sommes d'argent mentionnés au I doivent être déclarés ou enregistrés par le donataire dans le délai d'un mois qui suit la date du don.

V. – (Abrogé)

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Les déclarations de mutations verbales d'immeubles, de fonds de commerce ou de clientèles, ainsi que les déclarations de cessions verbales d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, doivent être faites au service des impôts de la situation des biens.

\n
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Article 118 ENTIEREMENT_MODIF (LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1))