2 tips for a successful donation declaration depending on the type of donation

Receiving a donation is the best gift you can receive. But according to the Finance Act, in order to enjoy your gift properly, you have to make a formal declaration. Find out in the rest of this article how you should proceed regardless of the type of donation.

Gifts of money

First of all, you must remember that for all donations, only the donee must take care of making the declaration. In this case, he must have the 2735 form which will allow him to make the declaration. The form can be obtained on the tax site (impôts.gouv.). When filling in the form, you must pay attention to the box you tick to get to the second page. In fact, for this donation, it is essential to use article 790 of the general tax code. In accordance with the latter, you benefit from an exemption of thirty-one thousand eight hundred and sixty-five Euros for each party, renewable every 15 years. All that is required is that your donor is at least eighty years old, regardless of relationship, and that you are already of the age of reason required by law. You can also check this box containing the item indicated if this is the very first time you are receiving such a gift.

Manual gifts of money

When you find yourself in such a case, you also have to do everything to get your form. It all comes down to the boxes to be ticked on page 2. Here, opt for the box that makes use of Article 757 of the General Tax Code. According to this, the amount exempted varies according to the relationship between you and the donor. If it is a donation between close relatives such as father and son, the amount is 100,000 Euros per party, renewable every 15 years.

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