{"id":3034,"date":"2024-03-04T17:20:40","date_gmt":"2024-03-04T16:20:40","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3034"},"modified":"2024-03-08T17:23:57","modified_gmt":"2024-03-08T16:23:57","slug":"succession-declaration-controle-impots","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/succession-declaration-controle-impots\/","title":{"rendered":"D\u00e9claration de succession : comment ce document est-il contr\u00f4l\u00e9 par les imp\u00f4ts ?"},"content":{"rendered":"\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">L&#8217;administration fiscale peut contr\u00f4ler votre d\u00e9claration de succession et r\u00e9clamer un suppl\u00e9ment d&#8217;imp\u00f4t.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Vous pouvez, vous-m\u00eame, demander un contr\u00f4le de la d\u00e9claration et b\u00e9n\u00e9ficier d&#8217;un d\u00e9lai plus court.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Contr\u00f4le \u00e0 l&#8217;initiative des services des imp\u00f4ts<\/h2>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Les services des imp\u00f4ts peuvent contr\u00f4ler votre\u00a0d\u00e9claration. Ils v\u00e9rifient notamment que tous les biens du d\u00e9funt sont d\u00e9clar\u00e9s et correctement \u00e9valu\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ils peuvent vous r\u00e9clamer des pr\u00e9cisions ou des justifications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sans r\u00e9ponse de votre part ou si votre r\u00e9ponse semble insuffisante, ils vous adressent une proposition de rectification de votre d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9lai de contr\u00f4le des imp\u00f4ts d\u00e9pend de l&#8217;irr\u00e9gularit\u00e9 d\u00e9tect\u00e9e.<\/p>\n\n\n\n<p class=\"has-base-background-color has-background has-medium-font-size wp-block-paragraph\"><strong>Cas g\u00e9n\u00e9ral<\/strong> :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les services des imp\u00f4ts ont jusqu&#8217;au&nbsp;<strong>31 d\u00e9cembre de la 6<sup>e<\/sup>&nbsp;ann\u00e9e suivant celle du d\u00e9c\u00e8s<\/strong>&nbsp;pour rectifier une omission, une insuffisance ou une erreur commise dans votre d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la d\u00e9claration n&#8217;a pas \u00e9t\u00e9 d\u00e9pos\u00e9e, les services des imp\u00f4ts peuvent \u00e9galement agir jusqu&#8217;au 31 d\u00e9cembre de la&nbsp;<strong>6<sup>e<\/sup>&nbsp;ann\u00e9e suivant celle du d\u00e9c\u00e8s<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple\u00a0:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si le d\u00e9c\u00e8s est intervenu le 5 janvier 2023, les imp\u00f4ts peuvent agir jusqu&#8217;au 31 d\u00e9cembre 2029.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous recevez une proposition de rectification des services fiscaux, le d\u00e9lai de\u00a0prescription initial s&#8217;arr\u00eate et un nouveau d\u00e9lai d\u00e9bute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez contester la proposition des services fiscaux par l&#8217;un des moyens suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9clamation<\/li>\n\n\n\n<li>Recours amiable<\/li>\n<\/ul>\n\n\n\n<p class=\"has-base-background-color has-background has-medium-font-size wp-block-paragraph\"><strong>Irr\u00e9gularit\u00e9 flagrante : <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si&nbsp;<strong>l&#8217;irr\u00e9gularit\u00e9 est flagrante<\/strong>, le d\u00e9lai de contr\u00f4le est plus court&nbsp;: jusqu&#8217;au&nbsp;<strong>31 d\u00e9cembre de la 3<sup>e<\/sup>&nbsp;ann\u00e9e suivant celle de la d\u00e9claration.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple\u00a0:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la d\u00e9claration a \u00e9t\u00e9 d\u00e9pos\u00e9e le 5 juin 2023, les imp\u00f4ts peuvent rectifier une erreur flagrante jusqu&#8217;au 31 d\u00e9cembre 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous recevez une proposition de rectification des services fiscaux, <strong>le d\u00e9lai de\u00a0prescription<\/strong> s&#8217;arr\u00eate et un nouveau d\u00e9lai d\u00e9bute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez contester la proposition des services fiscaux par l&#8217;un des moyens suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9clamation<\/li>\n\n\n\n<li>Recours amiable<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Contr\u00f4le \u00e0 votre demande<\/h2>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez, vous-m\u00eame, demander au service des imp\u00f4ts de contr\u00f4ler la d\u00e9claration de succession.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce peut \u00eatre le cas si les autres h\u00e9ritiers et vous n&#8217;\u00eates pas tous d&#8217;accord avec l&#8217;\u00e9valuation du patrimoine du d\u00e9funt, par exemple.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez faire une demande de contr\u00f4le\u00a0<strong>si votre part dans la succession repr\u00e9sente au moins un tiers<\/strong>\u00a0de\u00a0<strong>l&#8217;actif net d\u00e9clar\u00e9<\/strong>, seul ou avec les autres signataires de la demande.<\/p>\n\n\n\n<p class=\"has-base-3-color has-accent-background-color has-text-color has-background has-link-color wp-elements-25bfe5be57983b4c8c11c93b23058db5 wp-block-paragraph\">Actif net d\u00e9clar\u00e9 : valeur totale des biens de la succession (actif brut) dont on retranche les dettes du d\u00e9funt pour obtenir l&#8217;actif net.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez demander le contr\u00f4le&nbsp;<strong>dans les 3 mois<\/strong>&nbsp;suivant l&#8217;enregistrement de la d\u00e9claration de succession.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez utiliser le mod\u00e8le de lettre suivant\u00a0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2405-PGP.html\/identifiant=BOI-LETTRE-000109-20200131\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/bofip.impots.gouv.fr\/bofip\/2405-PGP.html\/identifiant=BOI-LETTRE-000109-20200131<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez adresser votre demande par courrier\u00a0Recommand\u00e9 avec avis de r\u00e9ception\u00a0au service aupr\u00e8s duquel vous avez d\u00e9pos\u00e9 la d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;administration fiscale peut rectifier votre d\u00e9claration dans un&nbsp;<strong>d\u00e9lai de 1 an<\/strong>&nbsp;\u00e0 compter de la r\u00e9ception de votre demande.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez contester la proposition des services fiscaux par l&#8217;un des moyens suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9clamation<\/li>\n\n\n\n<li>Recours amiable<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;administration fiscale peut contr\u00f4ler votre d\u00e9claration de succession et r\u00e9clamer un suppl\u00e9ment d&#8217;imp\u00f4t. Vous pouvez, vous-m\u00eame, demander un contr\u00f4le de la d\u00e9claration et b\u00e9n\u00e9ficier d&#8217;un d\u00e9lai plus court. Contr\u00f4le \u00e0 l&#8217;initiative des services des imp\u00f4ts Les services des imp\u00f4ts peuvent contr\u00f4ler votre\u00a0d\u00e9claration. Ils v\u00e9rifient notamment que tous les biens du d\u00e9funt sont d\u00e9clar\u00e9s et correctement &#8230; <a title=\"D\u00e9claration de succession : comment ce document est-il contr\u00f4l\u00e9 par les imp\u00f4ts ?\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/succession-declaration-controle-impots\/\" aria-label=\"En savoir plus sur D\u00e9claration de succession : comment ce document est-il contr\u00f4l\u00e9 par les imp\u00f4ts ?\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":3005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - 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