Dans le cadre d’un divorce, le juge peut être amené à prononcer le versement d’une prestation compensatoire. L’objet de cette dernière est de limiter la disparité des conditions de vie provoquée par la séparation des ex-époux. Étant précisé que l’ex-époux qui la verse peut bénéficier d’avantages fiscaux qui dépendront de sa forme :
– si la prestation compensatoire est versée en capital en numéraire ou en nature, en une ou plusieurs fois, et sur 12 mois au plus, l’ex-époux débiteur peut bénéficier d’une réduction d’impôt égale à 25 % du montant des versements, retenus dans la limite de 30 500 €, soit une réduction maximale de 7 625 € ;
– si la prestation compensatoire est versée en capital en numéraire sur plus de 12 mois ou sous la forme de rente, les versements acquittés durant l’année d’imposition sont déductibles de ses revenus imposables ;
– si la prestation compensatoire est mixte, c’est-à-dire versée sous forme de capital dans les 12 mois du divorce et de rente, il ne peut y avoir cumul des avantages fiscaux des deux régimes. Les sommes versées au titre de la rente sont déductibles mais celles correspondant au capital n’ouvrent pas droit à réduction d’impôt.
Et c’est sur ce dernier point qu’un contribuable avait exercé un recours devant la justice administrative pour demander, en plus de la déduction des sommes versées au titre de la rente, la déduction de celles afférentes à la partie en capital. Selon lui, ce capital, libéré dans les 12 mois du divorce, devait s’analyser, compte tenu du versement ultérieur d’une rente mensuelle, comme un des versements d’une somme d’argent effectués sur une période supérieure à 12 mois.
Saisi du litige, le Conseil d’État a rejeté sa demande au motif que la convention de divorce prévoyait bien, dans le cadre d’une prestation compensatoire, le versement en bloc d’un capital et le versement de rentes mensuelles sur 8 ans. Par conséquent, il y avait lieu d’associer à chacun de ces deux types de « prestations » son propre régime fiscal.
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