Following a divorce or a separation, a couple must decide the fate of the former main household residence.In many cases, one of the ex-spouses bought the other's share and retains the accommodation.And during this operation, he is not required to pay transfer duties for consideration (DMTO), as the Ministry of the Economy recalls in response to a written question by deputy GDR André Chassaigne.
The elected official deepered penalizing to charge the ex-spouse who became the sole owner twice."All of the rights thus represents more than 5.8% of the amount of the price [see box], strongly penalizing the poorest homes while the rights of mutation have already been perceived by the communities," he said.But in reality, an ex-spouse who wants to buy the half-share of the accommodation held by his former half is not subject to such taxation.
In its response published in the Official Journal of the National Assembly of April 7, 2015, Bercy indicates that transactions or legalizations* of "movable or immovable property depending on a succession or a conjugal community as well as the transfers of successive movable rightsor real estate is subject to a recording right or a 2.5% land advertising tax ».This tax is better known as the right of sharing, the rate of which increased from 1.1 to 2.5% on January 1, 2012.This preferential treatment is however reserved for transfers "for the benefit of members from joint ownership, their spouse, their ascendants or descendants or the universal rights of the one or more of them".
The Ministry of the Economy specifies that the same logic applies to the laws "of undivided goods resulting from a donation-sharing" and to those "relating to undivided goods acquired by partners who have concluded a civil solidarity pact (PACS) or by spouses, before or during the pact or the marriage ”.
*Auction of a property being the subject of joint ownership
Who takes 5.8% of the sale price of accommodation?The 5.8% sample mentioned by André Chassaigne is not a single tax.Indeed, DMTOs are cut as follows: 4.5% are taken by the vast majority of departments, while the municipality recovers 1.2% of the price.But that's not all, since the State takes 2.5% from the revenues accumulated by the departments.This is how DMTOs can reach up to 5.8% of the sale price of old housing. |
To read also on the joint owner of occupation is due even without living in the good loan repayments can be considered as a donation