Lorsqu’un chef d’entreprise transmet les titres de sa société ou son entreprise individuelle par le biais d’une donation comprise dans un pacte fiscal « Dutreil », il bénéficie, sous certaines conditions, d’une réduction de droits de donation de 50 % dès lors qu’il est âgé de moins de 70 ans.
À noter : cette réduction de droits se cumule avec les réductions de droits, les exonérations partielles et les abattements accordés en cas de donation.
L’une des conditions pour bénéficier de ce dispositif est que la transmission doit porter sur la pleine propriété des titres, ce qui exclut une donation de titres démembrés (en usufruit et/ou en nue-propriété). Ainsi, la donation de l’usufruit à un premier donataire et celle de la nue-propriété à un second donataire ne peut pas être considérée comme une donation de la pleine propriété des titres, ce qui par conséquent n’ouvre pas droit à la réduction.
Et dans le cas où la donation est « mixte », c’est-à-dire lorsqu’elle porte à la fois sur des biens en pleine propriété et des biens démembrés, il sera nécessaire d’effectuer une « double liquidation » des droits afin de déterminer le montant de l’impôt sur lequel la réduction doit s’appliquer.
L’administration fiscale a, en plus de ces précisions, modifié sa base documentaire en ajoutant un exemple concret afin de comprendre la mécanique qui s’applique : vous pouvez vous y référer.
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