{"id":3727,"date":"2025-12-08T13:04:32","date_gmt":"2025-12-08T11:04:32","guid":{"rendered":"https:\/\/viager20.com\/?p=3727"},"modified":"2025-12-08T17:12:15","modified_gmt":"2025-12-08T15:12:15","slug":"optimiser-la-fiscalite-sur-les-rentes-viageres","status":"publish","type":"post","link":"https:\/\/viager20.com\/index.php\/2025\/12\/08\/optimiser-la-fiscalite-sur-les-rentes-viageres\/","title":{"rendered":"Optimiser la fiscalit\u00e9 sur les rentes viag\u00e8res"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-74fadf25145bf4d67c21198dd7e8402c\" style=\"color:#218ecc;font-size:16px\"><strong>Fiscalit\u00e9 des rentes viag\u00e8res \u00e0 titre on\u00e9reux<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a2a0570c5aa9890a451b191adea1539a\">Pour optimiser la fiscalit\u00e9 sur les rentes, il faut en conna\u00eetre certaines caract\u00e9ristiques.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a26e5be068e963bfcc8b90f92106ea83\">Une rente viag\u00e8re \u00e0 titre on\u00e9reux \u2014 vers\u00e9e en contrepartie de la vente d\u2019un bien ou de la remise d\u2019un capital (voir <a style=\"color: #218ecc\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/366-PGP.html\/identifiant=BOI-RSA-PENS-10-40-20140502\">BOFIP<\/a>) \u2014 doit \u00eatre d\u00e9clar\u00e9e \u00e0 l\u2019imp\u00f4t sur le revenu. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-65849ca1b4b931c6aea694fea7e2edd7\">Toutefois, seule une fraction de cette rente est imposable. Cette fraction d\u00e9pend de l\u2019\u00e2ge du cr\u00e9direntier au moment du premier versement de la rente, selon le bar\u00e8me suivant :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color\"><tbody><tr><td>&nbsp;<br><strong>\u00c2ge au 1er versement<\/strong><br><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Part imposable<\/strong><\/td><\/tr><tr><td>Moins de 50 ans<\/td><td class=\"has-text-align-center\" data-align=\"center\">70 %<\/td><\/tr><tr><td>50 \u00e0 59 ans<\/td><td class=\"has-text-align-center\" data-align=\"center\">50 %<\/td><\/tr><tr><td>60 \u00e0 69 ans<\/td><td class=\"has-text-align-center\" data-align=\"center\">40 %<\/td><\/tr><tr><td>Plus de 69 ans<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 %<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source&nbsp;: <a style=\"color: #218ecc\" href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F3173\">service-public.gouv.fr<\/a>                                                                                                          <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-784695e5d85155767ac95aa8587175f1\">Deux pr\u00e9cisions importantes :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-7773862f5837e65dc92ed22c24be2b7b\"><strong>Le bouquet<\/strong> <strong>n\u2019est pas consid\u00e9r\u00e9 comme un revenu<\/strong>. Il rel\u00e8ve du r\u00e9gime des plus-values immobili\u00e8res, avec exon\u00e9ration pour la vente de la r\u00e9sidence principale ;<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-806997a960f91880074103d213c495f6\"><strong>Dans un viager sur deux t\u00eates<\/strong>, la part imposable d\u00e9pend de l\u2019\u00e2ge du plus \u00e2g\u00e9 au moment du premier versement. Apr\u00e8s le d\u00e9c\u00e8s de l\u2019un des cr\u00e9direntiers, l\u2019\u00e2ge du survivant \u00e0 sa premi\u00e8re perception de rente d\u00e9termine l\u2019abattement applicable.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-41e4882c958a51dd41e140a0bcaa7703\" style=\"color:#218ecc;font-size:16px\"><strong>Impact sur l\u2019offre de viager avant 70 ans.<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e48791b733619fb1132820c85f641e33\">Pour otimiser la fiscalit\u00e9, mieux vaut vendre en viager \u00e0 70 ans plut\u00f4t qu\u2019\u00e0 69 ans \u2026 ou 65 ans, pour r\u00e9duire une imposition co\u00fbteuse comme le montre un exemple.<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-20019d6904b0851c7fde12d313f942e9\"><strong>Exemple.<\/strong> Un homme de 65 ans vend en viager un sa r\u00e9sidence principale, estim\u00e9e \u00e0 500 000 \u20ac et en conserve l\u2019usufruit. Avec un bouquet de 100 000 \u20ac, la rente mensuelle d\u2019\u00e9quilibre de 656 \u20ac repr\u00e9sente un co\u00fbt actuariel de 33.2 % de la valeur du bien, soit 165 947 \u20ac. (Hypoth\u00e8ses&nbsp;: Table de mortalit\u00e9 <a style=\"color:#218ecc\" href=\"https:\/\/www.ressources-actuarielles.net\/EXT\/ISFA\/fp-isfa.nsf\/0\/39B54166464089AFC12572B0003D88C2\/$FILE\/1291-01.pdf?OpenElement\">TGH05-TGF05<\/a>, loyer net mensuel du bien 1 500 \u20ac, frais d\u2019obsolescence 2 500 \u20ac par an, taux d\u2019actualisation 1 \u00bc %.)<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b6ae32ac99e9f86f80f9fe3107081f35\">Si le taux marginal d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu &nbsp;(TMI) est de 30 % pour le cr\u00e9direntier, la valeur actualis\u00e9e de l\u2019imp\u00f4t sur la rente s\u2019\u00e9l\u00e8ve \u00e0 19 914 \u20ac (165 947 \u00d7 40 % \u00d7 30 %). Un pr\u00e9l\u00e8vement significatif&#8230;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f6eeccb329322864036eb14fbb845b5d\">Aussi, <a style=\"color: #218ecc\" href=\"https:\/\/viager20.com\/wordpress\/wp-content\/uploads\/2025\/02\/R\u00e9sum\u00e9-Chers-viagers.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">moins d&#8217;un quart des vendeurs en viager ont-ils moins de 70 ans.<\/a><\/p>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-65a47bdde55e1bb6dadb3e2b6c3bd4eb\" style=\"color:#218ecc;font-size:16px\"><strong>Comment optimiser la fiscalit\u00e9 ?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5191e1a1335eb7a1e40a1d4a48ae465e\">Plut\u00f4t qu\u2019attendre jusqu&#8217;\u00e0 70 ans, le propri\u00e9taire peut <strong>vendre imm\u00e9diatement<\/strong>, mais en <strong>d\u00e9f\u00e9rant la date du premier versement de la rente apr\u00e8s ses 70 ans<\/strong>. Dans l&#8217;exemple pr\u00e9c\u00e9dent il attendra donc 5  ans environ.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ccffbe13f513cc95f60a4b1552dcd0b7\">En effet, ce n\u2019est pas la <strong>date de la vente<\/strong> qui d\u00e9termine la fiscalit\u00e9 mais la <strong>date de la perception de la premi\u00e8re rente<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-da663d5026484ee59cce0a50bd3a1643\">Pour organiser ce report sans l\u00e9ser ni le cr\u00e9direntier ni le d\u00e9birentier, deux solutions sont envisageables :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-5464c84bfa532112d41a5ed74044036c\"><strong>Augmenter le bouquet<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-da49ddf6bc995275c0201d5818aee013\">Le bouquet est port\u00e9 \u00e0 <strong>137 077 \u20ac<\/strong>, pour compenser les cinq ann\u00e9es sans rente. Le co\u00fbt actuariel du non-versement sur 5 ans est donc estim\u00e9 \u00e0 37 077 \u20ac. (L\u2019\u00e9cart avec la valeur cumul\u00e9e de cinq ann\u00e9es de rentes (39 384 \u20ac = rente x 12 x 5) provient de l\u2019actualisation et d\u2019un risque de mortalit\u00e9 d\u2019environ 3 % entre 65 et 70 ans.)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-495c40ff13c42e6b22633feda85b6bf4\"><strong>Augmenter la rente apr\u00e8s 70 ans<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8a3c19c6507adac2aaa0305d9169c79b\">Si l&#8217;on maintient le bouquet \u00e0 100 000 \u20ac, on doit porter la rente \u00e0 <strong>845 \u20ac<\/strong>.<\/p>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-f4940776df1c53fd3cd019abada194ff\" style=\"color:#218ecc;font-size:16px\"><strong>Effets fiscaux compar\u00e9s<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bf483f56f4fbe4e8ddcab04639b2bef3\">Les cons\u00e9quences fiscales des deux strat\u00e9gies diff\u00e8rent sensiblement.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-947ef07caee024f7bf7018ce6a175afb\"><strong>Option 1 \u2014 Augmentation du bouquet<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5ef863ce3551e6c1b11442e2f3528f28\">Deux effets se cumulent pour r\u00e9duire l\u2019imp\u00f4t :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-d4836904720d2070f3cb70c8508cb011\">la fraction imposable de la rente passe de 40 % \u00e0 30 %,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-274722c34ca00a6ec98e4aa70c92cc6d\">la valeur de la rente diminue m\u00e9caniquement au profit du bouquet, qui est exon\u00e9r\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-43d90d8c8bc926c68d8e3c4417c3c2d2\">La valeur actualis\u00e9e de la rente repr\u00e9sente alors <strong>25,8 % de la valeur du bien<\/strong>, pour une imposition actualis\u00e9e de : <strong>11 598 \u20ac = 500 000 \u00d7 25,8 % \u00d7 30 % \u00d7 30 %.<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-text-color has-link-color wp-elements-7396f2b110f3548faf06d1090fae9b36\" style=\"color:#218ecc;font-size:14px;font-style:italic;font-weight:600\">\u2192 <strong>\u00c9conomie fiscale : 8 316 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b8c256278fe2b688f4b5db52ef530aae\"><strong>Option 2 \u2014 Augmentation de la rente apr\u00e8s 70 ans<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-778de67c269620a39c4175b8c28d1874\">Le bouquet restant inchang\u00e9, seul l\u2019effet du passage de 40 % \u00e0 30 % joue.<br>La valeur actualis\u00e9e de la rente correspond toujours \u00e0 33,2 % du prix du bien. L\u2019imp\u00f4t (actualis\u00e9) devient :&nbsp; <strong>14 935 \u20ac = 500 000 \u00d7 33,2 % \u00d7 30 % \u00d7 30 %<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-text-color has-link-color wp-elements-b89ce7608972f07591a6ceca5b59d2f0\" style=\"color:#218ecc;font-size:14px;font-style:italic;font-weight:600\">\u2192 <strong>\u00c9conomie fiscale plus modeste : 4 979 \u20ac<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0a02bec9a446d5efbf4ab19571da1afb\" style=\"color:#218ecc;font-size:16px\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-2d7fd2f9f24dbb2ca9a5774183b948a9\">Dans tous les cas, <strong>le report de rente permet une \u00e9conomie fiscale.<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fd8c4f3a0ea8e46f2f0cb053d358d505\">Pour optimiser la fiscalit\u00e9, le cr\u00e9direntier doit privil\u00e9gier <strong>l\u2019augmentation du bouquet<\/strong> plut\u00f4t que celle de la rente. <strong>A condition que le d\u00e9birentier accepte cette r\u00e9partition<\/strong> &#8230;<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 des rentes viag\u00e8res \u00e0 titre on\u00e9reux Pour optimiser la fiscalit\u00e9 sur les rentes, il faut en conna\u00eetre certaines caract\u00e9ristiques. Une rente viag\u00e8re \u00e0 titre on\u00e9reux \u2014 vers\u00e9e en contrepartie &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-3727","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Optimiser la fiscalit\u00e9 sur les rentes viag\u00e8res - Viager 2.0<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/viager20.com\/index.php\/2025\/12\/08\/optimiser-la-fiscalite-sur-les-rentes-viageres\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Optimiser la fiscalit\u00e9 sur les rentes viag\u00e8res - Viager 2.0\" \/>\n<meta property=\"og:description\" content=\"Fiscalit\u00e9 des rentes viag\u00e8res \u00e0 titre on\u00e9reux Pour optimiser la fiscalit\u00e9 sur les rentes, il faut en conna\u00eetre certaines caract\u00e9ristiques. 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