Cohabitation légale: régime fiscal
Auteur | Sabrina Scarna |
La loi du 29 novembre 1998 instaurant la cohabitation légale est enfin entrée en vigueur ce 1er janvier 2000. Cette législation entend par cohabitation légale "la situation de vies communes de deux personnes ayant fait une déclaration de cohabitation légale au moyen d'un écrit remis contre récépissé à l'Officier de l'Etat civil du domicile commun."
Il faut être attentif au champ d'application de cette loi. En effet, cette loi ne vise pas à s'appliquer uniquement entre les personnes qualifiées de concubins mais entend s'appliquer à toute catégorie de personnes de même sexe ou pas, cohabitants et désirant souscrire à la déclaration susmentionnée (Père et enfant, frères et soeurs ...)
Cette précision est importante car elle permet d'expliquer le vide fiscal maintenu par cette nouvelle loi. Pourtant, le législateur tenait enfin l'occasion de diminuer les différences existant d'un point de vue fiscal, entre personnes mariées et concubins.
Le régime fiscal applicable aux couples mariés et non mariés, reste dès lors identique à celui que nous connaissons actuellement.
Ainsi, les personnes non mariées vivant ensemble sont considérées comme isolées et leur quotité immunisée d'impôt est supérieure. Par contre, les couples mariés bénéficient de certains...
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