La Cour de Justice de l’Union Européenne a condamné l’Espagne ce 3 septembre dernier pour discrimination envers les non résidents.
L’arrêt de la Cour de Justice de l’Union Européenne (C-127/12) devrait changer la situation de beaucoup de personnes ayant payé des droits de succession et de donation en Espagne. En effet, l’Etat Espagnol pourrait devoir rembourser les droits de succession et de donation car discriminatoires envers les non résidents. La situation est comparable à la condamnation de l’Espagne en février dernier pour l’illégalité de l’impôt sur les hydrocarbures, sauf que cette fois-ci, il s’agit de sommes plus importantes, plus de personnes sont touchées et la procédure pour récupérer les sommes est différente.
Voici un exemple afin d’illustrer ces propos : un résident (à titre fiscal) en France hérite le logement de son père résidant à Madrid (estimé à 600.000,00 Euros). Comme le fils ne réside pas en Espagne il devra payer 99.296,17 € mais s’il résidait en Espagne il aurait payé 1.044,59 €.
De nombreux expatriés sont concernés, ou vont être concernées par cet arrêt car beaucoup d’entre eux ont choisi l’Espagne comme destination. Durant le premier semestre de 2014 le nombre d’étrangers ayant acheté un appartement en Espagne a augmenté de 27% dont 11% sont des français (selon Le Courrier d’Espagne). Le 30 juin 2013 le Ministère espagnol de l’Emploie et de la Sécurité Sociale publiait les chiffres suivants, 2.702.867 nationaux de l’Union Européenne possédaient un titre de résidence en Espagne dont 110.117 sont des français. Le flux d’Espagnols partis vivre en France n’est pas négligeable non plus, 215.183 Espagnols résidaient en France au 1 janvier 2014 selon l’INE (l’Institut National de Statistiques).
La législation en vigueur en Espagne pour calculer les droits de succession et de donation est très différente de la législation en vigueur en France. En Espagne, les droits de succession et de donation sont régies à deux niveaux, au niveau régional (des Communautés Autonomes) et au niveau étatique. De plus, chaque région régule indépendamment les droits de succession et de donation sur son territoire appliquant parfois différents taux, réductions et bonifications fiscales. La législation étatique s’applique en règle générale lorsque la législation des Communautés Autonomes ne s’applique pas. La législation des Communautés autonomes s’applique uniquement en matière de successions si l’ayant droit et le défunt résident en Espagne puis, en matière de droits de donation, elle s’applique seulement si le donataire réside en Espagne et, concernant les immeubles, lorsque ceux-ci sont situés sur le territoire Espagnol.
Le problème soulevé par la Commission Européenne en mars 2012 lorsqu’elle a introduit un recours en manquement contre l’Espagne (affaire C-127/12) et la raison pour laquelle l’Espagne vient d’être condamnée est justement parce que lorsque la loi régionale ne s’applique pas, presque toujours, la charge fiscale sera plus élevée, discriminant ainsi les non résidents recevant des biens en donation et en héritage. Cette discrimination est contraire à un des principes substantiels du marché commun, le principe de libre circulation des capitaux.
Le verdict de la Cour de Justice de l’Union Européenne était prévisible au vu de la jurisprudence abondante de la cours en la matière, (pour citer quelques arrêts, Barbier (C-364/01), Eckelkamp (C-11/07), Arens-Sikken (C-43/07), Mattner (C-510/08) et le dernier en date, Ivon Welte (C-181/12)) et des actions qu’a entrepris l’Union Européenne ces dernières années. Dans ce sens, la Commission Européenne a lancé une consultation publique en avril 2014 suite à une recommandation publiée en 2011, dans le but de détecter les problèmes de fiscalité endurés par les particuliers soulignant son intention de se concentrer spécialement sur les droits de succession et de donation. En outre, un règlement entrant en vigueur le 17 août 2015 a été élaboré par l’Union Européenne en vue de faciliter les successions transfrontalières, il permettra, entre autres, de choisir la juridiction et la loi applicable aux successions.
Les conséquences de la condamnation de l’Espagne sont importantes, cette dernière pourrait ouvrir la possibilité à toute personne concernée de réclamer les droits de succession et de donation payés en Espagne. Cette condamnation s’inscrit dans un mouvement global de reforme de l’impôt sur les successions et donations au sein de l’Union Européenne, comme prochainement en Espagne. Nous préconisons les personnes concernées d’avoir recours à des professionnels spécialisés en la matière pour être conseillées et accompagnées.
Melissa Sullivan
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