BlogArticleController :: show
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| blogArticle | App\Entity\BlogArticle {#632 -id: 58 -title: "Dons manuels ou sommes d’argent : la déclaration 100 % en ligne devient obligatoire… mais avec des exceptions importantes" -content: """ <p><span style="font-size:16px"><strong>Contexte et champ d’application</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Depuis le décret n° 2025‑1082 du 17 novembre 2025 relatif à l’obligation de souscription et de paiement par voie dématérialisée des déclarations de dons manuels et de sommes d’argent, le Code général des impôts (CGI) intègre une nouvelle obligation : pour certaines catégories bien précises, la déclaration et le paiement doivent désormais être effectués par voie électronique.</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Entrée en vigueur : <strong>1er janvier 2026</strong>.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Cible :</span></p>\r\n \r\n \t<ul>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les déclarations de <strong>dons manuels</strong> prévues à l’article 635 A du CGI.</span></p>\r\n \t\t</li>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les déclarations de <strong>sommes d’argent</strong> visées au IV de l’article 790 G du CGI (obligation de déclaration dans le mois).</span></p>\r\n \t\t</li>\r\n \t</ul>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Points clés de l’obligation</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">✅ Dès le 1er janvier 2026, pour les cas concernés, <strong>la déclaration + le paiement</strong> doivent se faire via les services en ligne de l’administration fiscale.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">⚠️ Toutefois, <strong>des exclusions importantes</strong> sont prévues :</span></p>\r\n \r\n \t<ol start="1">\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les dons pouvant bénéficier des régimes fiscaux des articles 784 A, 787 B, 787 C, 790 A bis, 791 ter, 1043 A, 1131 du CGI.</span></p>\r\n \t\t</li>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les donations pour lesquelles l’administration admet la représentation (par exemple : descendant venant en représentation de son parent prédécédé, ou petit‑neveu en représentation).</span></p>\r\n \t\t</li>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les déclarations comportant un <strong>rappel</strong> de dons antérieurs déjà déclarés au format papier + ayant donné lieu au paiement des droits d’enregistrement.</span></p>\r\n \t\t</li>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les dons au profit d’une <strong>personne morale</strong>.</span></p>\r\n \t\t</li>\r\n \t\t<li>\r\n \t\t<p><span style="font-size:16px">Les dons au profit d’un <strong>mineur</strong> ou d’un <strong>majeur protégé</strong> quand le représentant n’est pas le donateur.</span></p>\r\n \t\t</li>\r\n \t</ol>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">🏠 Une ligne de secours : pour les personnes physiques résidant à leur domicile principal <strong>sans accès Internet</strong> ou qui indiquent ne pas être en mesure de souscrire par voie électronique, une déclaration papier reste permise.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Pourquoi cette mesure ?</strong></span></p>\r\n \r\n <p><span style="font-size:16px">L’introduction de cette obligation vise à :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">optimiser le <strong>suivi fiscal</strong> des dons manuels et des sommes d’argent transmis ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">garantir que la liquidation des droits d’enregistrement / de mutation se fasse via un dispositif électronique lorsque cela est possible ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">limiter les formulaires papier et encourager la modernisation de la procédure.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Le fait que l’obligation soit <strong>limitée</strong> montre que le législateur a voulu cibler les dossiers pour lesquels la <strong>liquidation automatique via téléprocédure</strong> est réellement opérationnelle, tout en préservant des situations où cela reste complexe.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Impacts pour les praticiens / donateurs : ce qu’il faut vérifier</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Vous devez déterminer : est‑ce que le don manuel ou la somme d’argent que vous envisagez est <strong>soumis</strong> à cette obligation de déclaration en ligne ?</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Vérifier la <strong>catégorie</strong> : article 635 A (dons manuels) ou IV de l’article 790 G (sommes d’argent).</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Vérifier <strong>l’exclusion</strong> : certains régimes fiscaux spécifiques, certains bénéficiaires, certaines opérations rappelées antérieures… sont exclus de l’obligation.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Vérifier votre <strong>capacité technique</strong> : accès Internet, habilitation de votre espace fiscal, capacité à télépaiement. Si vous ne pouvez pas, la voie papier reste possible (sous conditions).</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Vérifier le <strong>moment</strong> : obligation à partir du 1er janvier 2026. Lors d’un don intervenant après cette date, la déclaration/paiement en ligne sera la règle si vous êtes dans un cas « éligible ».</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Adapter vos <strong>processus internes</strong> si vous êtes professionnel du droit fiscal / du patrimoine (notaires, avocats, experts‑comptables) : sensibiliser les clients sur cette nouvelle obligation.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Focus visuel – Répartition simplifiée</strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Situation</strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Obligation de télédéclaration + télépaiement ?</strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Remarques</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Don manuel ou somme d’argent entrant dans 635 A / IV‑790 G, après 01/01/2026</span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Oui</strong> (sauf exclusion)</span></p>\r\n \r\n <p><span style="font-size:16px">La télé‑voie devient la règle.</span></p>\r\n \r\n <p><span style="font-size:16px">Même type de don mais l’un des critères d’exclusion s’applique (ex : personne morale bénéficiaire)</span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Non</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Le papier est encore possible.</span></p>\r\n \r\n <p><span style="font-size:16px">Contribuable sans accès Internet ou n’est pas en mesure de souscrire en ligne</span></p>\r\n \r\n <p><span style="font-size:16px"><strong>Non</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Formulaire papier admis.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Bonnes pratiques</strong></span></p>\r\n \r\n <p><span style="font-size:16px">En résumé : à compter du <strong>1er janvier 2026</strong>, certains dons manuels et certaines sommes d’argent devront obligatoirement être déclarés et payés <strong>en ligne</strong>. Mais attention : cette obligation reste <strong>ciblée</strong> et de nombreuses situations restent exclues.</span></p>\r\n \r\n <p><span style="font-size:16px">👉 Astuce : dès aujourd’hui, anticipez avec vos clients ou votre entourage : vérifiez la nature du don, la date, les bénéficiaires, l’accès à la télé‑procédure… Mieux vaut se préparer que subir une surprise administrative.</span></p>\r\n \r\n <p><span style="font-size:16px">📌 Petit conseil : conservez toutes les traces (ordre de virement, remise d’espèces, formulaire, justificatifs), et en cas de doute, consultez votre notaire !</span></p>\r\n \r\n <p> </p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong> <a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n \r\n <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> : <a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p> """ -image: "11_post_DECLARATION_DON-1128ab23-0a17-4204-b2df-9e8adf7e627c.jpg" -video: null -createdAt: DateTime @1763710664 {#633 : 2025-11-21 08:37:44.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "dons-manuels-ou-sommes-dargent-la-declaration-100-en-ligne-devient-obligatoire-mais-avec-des-exceptions-importantes" } |
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
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[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
"line" => 230
"function" => "__invoke"
"class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
"line" => 59
"function" => "callListeners"
"class" => "Symfony\Component\EventDispatcher\EventDispatcher"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
"line" => 154
"function" => "dispatch"
"class" => "Symfony\Component\EventDispatcher\EventDispatcher"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
"line" => 185
"function" => "dispatch"
"class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
"line" => 173
"function" => "filterResponse"
"class" => "Symfony\Component\HttpKernel\HttpKernel"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
"line" => 74
"function" => "handleRaw"
"class" => "Symfony\Component\HttpKernel\HttpKernel"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
"line" => 202
"function" => "handle"
"class" => "Symfony\Component\HttpKernel\HttpKernel"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
"line" => 35
"function" => "handle"
"class" => "Symfony\Component\HttpKernel\Kernel"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
"line" => 35
"function" => "run"
"class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
"type" => "->"
]
[
"file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
"line" => 5
"args" => [
"/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
]
"function" => "require_once"
]
]
|
Flashes
Flashes
No flash messages were created.
Server Parameters
Server Parameters
Defined in .env
| Key | Value |
|---|---|
| APP_ENV | "dev" |
| APP_SECRET | "18b1bce5554bf83c8cdfc8efed2236ec" |
| DATABASE_URL | "mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies" |
| MAILER_DSN | "smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465" |
| MESSENGER_TRANSPORT_DSN | "doctrine://default?auto_setup=0" |
Defined as regular env variables
| Key | Value |
|---|---|
| APP_DEBUG | "1" |
| CONTEXT_DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
| CONTEXT_PREFIX | "" |
| DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
| GATEWAY_INTERFACE | "CGI/1.1" |
| HTTPS | "on" |
| HTTP_ACCEPT | "*/*" |
| HTTP_ACCEPT_ENCODING | "gzip, br, zstd, deflate" |
| HTTP_HOST | "preprod-laroche.delit-dinfluence.fr" |
| HTTP_USER_AGENT | "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" |
| PATH | "/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin" |
| PHP_SELF | "/index.php" |
| QUERY_STRING | "" |
| REMOTE_ADDR | "216.73.216.42" |
| REMOTE_PORT | "43442" |
| REQUEST_METHOD | "GET" |
| REQUEST_SCHEME | "https" |
| REQUEST_TIME | 1763715364 |
| REQUEST_TIME_FLOAT | 1763715364.2708 |
| REQUEST_URI | "/blog/dons-manuels-ou-sommes-dargent-la-declaration-100-en-ligne-devient-obligatoire-mais-avec-des-exceptions-importantes" |
| SCRIPT_FILENAME | "/home/debian/www/laroche-associes/preproduction/public/index.php" |
| SCRIPT_NAME | "/index.php" |
| SERVER_ADDR | "51.178.143.171" |
| SERVER_ADMIN | "webmaster@localhost" |
| SERVER_NAME | "preprod-laroche.delit-dinfluence.fr" |
| SERVER_PORT | "443" |
| SERVER_PROTOCOL | "HTTP/1.1" |
| SERVER_SIGNATURE | "<address>Apache/2.4.65 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n" |
| SERVER_SOFTWARE | "Apache/2.4.65 (Debian)" |
| SSL_TLS_SNI | "preprod-laroche.delit-dinfluence.fr" |
| SYMFONY_DOTENV_VARS | "APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN" |