Suite au décès d’une personne en 2005, l’un de ses héritiers recueille un bien immobilier et dépose une déclaration de succession évaluant ce bien à 1,1 M€. En 2007, il revend le bien au prix de 900 000 €. Il adresse alors à l’administration fiscale une demande de restitution d’une partie des droits de mutation qu’il avait acquittés à l’époque en indiquant que la valeur inscrite dans la déclaration de succession était manifestement excessive. L’administration fiscale lui a répondu par la négative et a vu sa décision confirmée par les juges.
En effet, la Cour de cassation a rejeté la demande de l’héritier en précisant que la preuve du caractère exagéré de l’imposition devait être apportée par ce dernier. Et que les preuves qu’il avait produites, notamment des offres d’acquisition postérieures au décès, ne pouvaient constituer des éléments de comparaison permettant d’établir la véritable valeur du bien. Ces offres n’ayant pas abouti à une vente !
Aussi, le prix payé lors de la cession définitive du bien immobilier, intervenant deux ans plus tard, ne pouvait pas non plus aider à évaluer de façon probante le bien au jour de la succession.
En conséquence, une telle demande de restitution n’a des chances d’aboutir que lorsque la vente du bien est conclue rapidement après le règlement de la succession.
Une décision relativement sévère qui pénalise l’héritier à la fois sur le montant des droits versés et sur la moins-value réalisée lors de la vente !
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