Assurance-vie de plus de huit ans et exonération du précompte mobilier
Auteur | Pascale Hautfenne |
Les contrats d’assurance-vie qui ne prévoient pas de rendement garanti ne sont pas taxables à l’impôt sur le revenu.
En revanche, lorsqu’un contrat d’assurance contient une garantie de rendement, les revenus issus du contrat peuvent être taxés comme des intérêts.
Des exceptions existent cependant, et notamment pour les contrats de « plus de huit ans ».
L’article 21, 9°, b, du CIR 1992 énonce en effet que « sont exonérés du précompte mobilier les revenus compris dans les capitaux et valeurs de rachat (d’assurance-vie) prévoyant un rendement garanti lorsque le contrat est conclu pour une durée supérieure à huit ans et que les capitaux et valeurs de rachat sont effectivement payés plus de huit ans après la conclusion du contrat ».
Dans un arrêt du 19 janvier 2012, la Cour de cassation vient tout juste de confirmer qu’un contrat d’assurance-vie qui a commencé à courir le 1er juillet 1994 pour expirer le 1er juillet 2002 a bien une durée de plus de huit ans, de sorte qu’un tel contrat peut bénéficier de l’exonération du précompte mobilier prévue par l’article 21 du Code des impôts sur les revenus de 1992.
Les valeurs de rachat et les capitaux en cas de vie ne sont dès lors pas soumis au précompte mobilier si le contrat est conclu pour une durée supérieure à huit ans et si les valeurs de rachat ou capitaux en cas de vie sont effectivement payés plus de huit ans après la conclusion du contrat.
L’administration fiscale faisait valoir que le contrat avait une durée de huit ans, mais pas davantage et que, la condition d’exonération n’étant pas remplie, les prestations étaient taxables au titre d’intérêts.
Les contribuables faisaient au contraire valoir que le contrat dépassait bien la durée de huit...
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