{"id":148787,"date":"2025-03-11T09:07:39","date_gmt":"2025-03-11T09:07:39","guid":{"rendered":"https:\/\/aranzazu-abogados.com\/?p=148787"},"modified":"2026-10-01T11:43:06","modified_gmt":"2026-10-01T11:43:06","slug":"pactes-successoraux-et-fideicommis","status":"publish","type":"post","link":"https:\/\/aranzazu-abogados.com\/fr\/pactes-successoraux-et-fideicommis\/","title":{"rendered":"Pactes successoraux et fid\u00e9icommis"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Les pactes successoraux en droit commun et en droit foral espagnols<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les pactes successoraux posent de s\u00e9rieux probl\u00e8mes en droit commun espagnol<\/strong>, car ils sont <strong>interdits<\/strong> par <strong><a href=\"https:\/\/vlex.es\/vid\/codigo-civil-127560?from_fbt=1&amp;forw=go#articulo854&amp;fbt=webapp_preview&amp;addon_version=6.9\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">l\u2019article 1271 du Code civil (CC)<\/a><\/strong>, qui interdit <strong>les actes juridiques portant sur une succession future<\/strong>. Toutefois, <strong>la jurisprudence a assoupli cette interdiction<\/strong>, consid\u00e9rant qu\u2019elle ne vise que ceux qui portent sur <strong>l\u2019universalit\u00e9 de la succession<\/strong> ou sur une <strong>quote-part de cette universalit\u00e9<\/strong>, mais non ceux qui concernent des <strong>biens connus, d\u00e9termin\u00e9s et existants<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les pactes successoraux dans le droit civil des communaut\u00e9s autonomes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche, <strong>les pactes successoraux sont reconnus par le droit civil propre<\/strong> de plusieurs <strong>communaut\u00e9s autonomes<\/strong>, comme <strong>la Catalogne, l\u2019Aragon ou la Galice<\/strong>. Ces pactes permettent de r\u00e9aliser des <strong>attributions pr\u00e9sentes<\/strong>, ce qui signifie que les <strong>futurs h\u00e9ritiers ou l\u00e9gataires peuvent acqu\u00e9rir des biens d\u00e9termin\u00e9s<\/strong> du futur d\u00e9funt d\u00e8s la conclusion du pacte, <strong>le reste de la succession \u00e9tant r\u00e9serv\u00e9 au moment du<\/strong> d\u00e9c\u00e8s de celui-ci.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Traitement fiscal et testament avec fid\u00e9icommis de residuo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ces <strong>attributions entre vifs sont trait\u00e9es fiscalement comme des acquisitions \u00ab mortis causa \u00bb<\/strong>, de sorte qu\u2019elles <strong>peuvent b\u00e9n\u00e9ficier de tous les avantages fiscaux<\/strong> applicables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, <strong>le fid\u00e9icommis de residuo est particuli\u00e8rement int\u00e9ressant en l\u2019absence de descendants<\/strong>. Il est courant que <strong>les \u00e9poux fassent un testament,<\/strong> en se d\u00e9signant <strong>mutuellement h\u00e9ritiers<\/strong>, y compris avec <strong>facult\u00e9 de disposer par actes entre vifs<\/strong>, sans qu\u2019il soit n\u00e9cessaire de pr\u00e9voir <strong>la subrogation r\u00e9elle \u00e0 l\u2019\u00e9gard des biens ali\u00e9n\u00e9s<\/strong>. Dans ces cas, il est g\u00e9n\u00e9ralement pr\u00e9vu que, <strong>au d\u00e9c\u00e8s du conjoint survivant, les biens restants soient transmis \u00e0 des parents du testateur<\/strong>, par exemple, <strong>des neveux et ni\u00e8ces<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les pactes successoraux sont interdits en droit commun espagnol mais reconnus par plusieurs droits civils autonomes, avec le r\u00e9gime fiscal des acquisitions \u00e0 cause de mort.<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[180],"tags":[],"class_list":["post-148787","post","type-post","status-publish","format-standard","hentry","category-uncategorized-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pactes successoraux et fid\u00e9icommis : r\u00e9gime et avantages fiscaux<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez le fonctionnement des pactes successoraux en Espagne, les communaut\u00e9s o\u00f9 ils sont autoris\u00e9s et leurs avantages. 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