{"id":48598,"date":"2025-08-19T16:57:27","date_gmt":"2025-08-19T20:57:27","guid":{"rendered":"https:\/\/produncan.cl\/impot-sur-lheritage-au-chili\/"},"modified":"2025-08-22T11:44:27","modified_gmt":"2025-08-22T15:44:27","slug":"impot-sur-lheritage-au-chili","status":"publish","type":"post","link":"https:\/\/produncan.cl\/fr\/impot-sur-lheritage-au-chili\/","title":{"rendered":"Imp\u00f4t sur l&#8217;h\u00e9ritage au Chili"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"48598\" class=\"elementor elementor-48598 elementor-48427\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9473c1 e-flex e-con-boxed e-con e-parent\" data-id=\"e9473c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4d02a elementor-widget elementor-widget-text-editor\" data-id=\"4c4d02a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"FirstParagraph\"><span lang=\"es\">L&#8217;imp\u00f4t sur les successions est un imp\u00f4t sur le transfert de biens dus au d\u00e9c\u00e8s (et sur les dons). Il est r\u00e9gi par la loi no 16.271 et contr\u00f4l\u00e9 par le Service fiscal interne (SII). Elle s&#8217;applique \u00e0 la valeur liquide de chaque cession h\u00e9r\u00e9ditaire (le montant que chaque h\u00e9ritier re\u00e7oit apr\u00e8s d\u00e9duction des frais et dettes). Pour d\u00e9terminer cette valeur liquide, les frais fun\u00e9raires, les frais de succession (publication, frais d&#8217;albacea, frais de parti, etc.), les dettes h\u00e9r\u00e9ditaires, la pension alimentaire l\u00e9gale et la partie conjugale du conjoint sont d\u00e9duits de la succession. Seule la partie qui d\u00e9passe les d\u00e9ductions et exon\u00e9rations correspondantes est imposable. De plus, si un h\u00e9ritier re\u00e7oit plusieurs cessions dans le m\u00eame h\u00e9ritage, elles sont ajout\u00e9es pour calculer son assiette fiscale.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e65315 e-flex e-con-boxed e-con e-parent\" data-id=\"8e65315\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ef4e6 elementor-widget elementor-widget-text-editor\" data-id=\"b6ef4e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&#8217;imp\u00f4t est progressif : les taux varient de 1 % \u00e0 25 % selon les sections d\u00e9finies dans les unit\u00e9s fiscales annuelles (UTA). L&#8217;\u00e9chelle officielle actuelle est la suivante :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca358ce e-flex e-con-boxed e-con e-parent\" data-id=\"ca358ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6847b35 elementor-widget elementor-widget-jet-table\" data-id=\"6847b35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-a255fc0 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">H\u00e9ritage (UTA)<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-a0fbd6d jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-76bdea4\"><td class=\"jet-table__cell elementor-repeater-item-3216096 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Jusqu&#8217;\u00e0 80 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a6c3abc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">1%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-0483357\"><td class=\"jet-table__cell elementor-repeater-item-62bfccf jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 80 \u00e0 160 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-251f268 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">2,5%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-f122676\"><td class=\"jet-table__cell elementor-repeater-item-14ba178 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 160 \u00e0 320 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6a991b1 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">5%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-3a79908\"><td class=\"jet-table__cell elementor-repeater-item-b09b11c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 320 \u00e0 480 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a6b7f25 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">7,5%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-a2617b6\"><td class=\"jet-table__cell elementor-repeater-item-b7655d6 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 480 \u00e0 640 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-78d06ad jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">10%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-63ce935\"><td class=\"jet-table__cell elementor-repeater-item-13b1a61 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 640 \u00e0 800 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-62e3342 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">15%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-6996463\"><td class=\"jet-table__cell elementor-repeater-item-ce5a878 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">> 800 \u00e0 1200 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6c41059 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">20%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ea84d69\"><td class=\"jet-table__cell elementor-repeater-item-38bf4f7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plus de 1200 UTA<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c564fc2 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">25%<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9d7a92 e-flex e-con-boxed e-con e-parent\" data-id=\"e9d7a92\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f70a97 elementor-widget elementor-widget-heading\" data-id=\"0f70a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Allocations familiales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac0a462 e-flex e-con-boxed e-con e-parent\" data-id=\"ac0a462\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-791b50c elementor-widget elementor-widget-text-editor\" data-id=\"791b50c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La loi accorde des montants exon\u00e9r\u00e9s d&#8217;imp\u00f4t selon la relation avec le d\u00e9funt:<\/p><ul><li>Mari, enfants et descendants (petits-enfants, arri\u00e8re-petits-enfants, etc.), ascendants (parents, grands-parents, etc.): les 50 premiers UTA de chaque affectation h\u00e9r\u00e9ditaire sont exempt\u00e9s. Autrement dit, pour chaque h\u00e9ritier direct (conjoint, enfant, p\u00e8re) n&#8217;est pas pay\u00e9 dans les 50 premi\u00e8res UTA de ce qu&#8217;il re\u00e7oit. En outre, depuis 2015, la coexistence civile reconnue accorde les m\u00eames droits : le \u00ab partenaire survivant \u00bb est trait\u00e9 comme un conjoint.<\/li><li>Partenaires collat\u00e9raux de deuxi\u00e8me, troisi\u00e8me ou quatri\u00e8me degr\u00e9 (p. ex. fr\u00e8res, demi-fr\u00e8res, neveux, oncles, cousins de deuxi\u00e8me degr\u00e9, etc.): les 5 premiers UTA de la mission sont exempt\u00e9s.<\/li><li>Autres h\u00e9ritiers ou sans lien de parent\u00e9: ils n&#8217;ont pas d&#8217;exemption sp\u00e9ciale (au-del\u00e0 des 5 garanties minimum UTA, qui en pratique ne s&#8217;appliquent pas s&#8217;il n&#8217;y a pas de lien juridique). Par exemple, un couple non mari\u00e9 ou civil-vivant (un seul \u00ab couple de fait \u00bb) ou des amis ou des \u00e9trangers ne b\u00e9n\u00e9ficient pas de la 50 UTA du conjoint, de sorte que le total h\u00e9rit\u00e9 est assujetti \u00e0 l&#8217;imp\u00f4t, sauf s&#8217;il y a lieu la 5 UTA de garantie (si consid\u00e9r\u00e9 jusqu&#8217;\u00e0 4 \u00b0 degr\u00e9, ce qui n&#8217;est g\u00e9n\u00e9ralement pas appropri\u00e9).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f82dfc4 e-flex e-con-boxed e-con e-parent\" data-id=\"f82dfc4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72ab165 elementor-widget elementor-widget-text-editor\" data-id=\"72ab165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"FirstParagraph\"><span lang=\"es\">En bref: les h\u00e9ritiers directs ont un minimum libre de 50 UTA; la garantie voisine, seulement 5 UTA. L&#8217;assiette fiscale est calcul\u00e9e sur l&#8217;exc\u00e9dent de ces minima.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9173f56 e-flex e-con-boxed e-con e-parent\" data-id=\"9173f56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa5ccb elementor-widget elementor-widget-heading\" data-id=\"9fa5ccb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Remboursements par degr\u00e9 de parent\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54d3200 e-flex e-con-boxed e-con e-parent\" data-id=\"54d3200\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-509a9b9 elementor-widget elementor-widget-text-editor\" data-id=\"509a9b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En outre, la taxe qui en r\u00e9sulte est augment\u00e9e (recharge) en fonction du degr\u00e9 de parent\u00e9:<\/p><ul><li>H\u00e9ritiers directs (conjoint, enfants, parents): aucun suppl\u00e9ment (surcharge 0%).<\/li><li>Partenaires collat\u00e9raux de 2e \u00e0 4e ann\u00e9e (fr\u00e8res, neveux, oncles, cousins charnels, etc.): 20% de taxe de base.<\/li><li>Partenaires plus \u00e9loign\u00e9s ou non-parents (p. ex. amis, \u00e9trangers): 40% recharge.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ade311 e-flex e-con-boxed e-con e-parent\" data-id=\"3ade311\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b1cb5a elementor-widget elementor-widget-text-editor\" data-id=\"0b1cb5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"FirstParagraph\"><span lang=\"es\">Par exemple, si la taxe de base est de 10 UTA, un fr\u00e8re (2 \u00b0 garantie) paierait 12 UTA au total (10 + 20%), tandis qu&#8217;un ami sans lien paierait 14 UTA (10 + 40%). Ces suppl\u00e9ments sont \u00e9nonc\u00e9s au paragraphe 2 de l &#8216; article 2 de la loi no 16 271.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4448e01 e-flex e-con-boxed e-con e-parent\" data-id=\"4448e01\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2bddd elementor-widget elementor-widget-heading\" data-id=\"ee2bddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9lais de d\u00e9claration et de paiement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f88001c e-flex e-con-boxed e-con e-parent\" data-id=\"f88001c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02f4341 elementor-widget elementor-widget-text-editor\" data-id=\"02f4341\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Par la loi, la d\u00e9claration et le paiement de l&#8217;imp\u00f4t doivent \u00eatre effectu\u00e9s dans les deux ans suivant la date du d\u00e9c\u00e8s de l&#8217;auteur. Par exemple, si l&#8217;auteur d\u00e9c\u00e8de le 1er mars 2024, l&#8217;imp\u00f4t doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 avant le 1er mars 2026. Le SII fournit des formulaires en ligne (formulaire 4412) pour faire cette d\u00e9claration.<\/p><p>Si elle n&#8217;est pas pay\u00e9e \u00e0 temps, la dette est ajust\u00e9e selon l&#8217;IPC et les int\u00e9r\u00eats sont appliqu\u00e9s (1,5 % par mois). Depuis mars 2020, la r\u00e9forme fiscale (loi no 21.210) a permis de reporter le paiement de trois cotisations annuelles au maximum tous les 31 d\u00e9cembre \u00e0 la demande du contribuable. Si un droit n&#8217;est pas pay\u00e9 \u00e0 temps, les h\u00e9ritiers doivent annuler le montant impay\u00e9 avant le 30 mars suivant la date limite.<\/p><p>Dans la pratique, l&#8217;\u00e9tape initiale consiste \u00e0 obtenir la possession effective devant l&#8217;\u00e9tat civil (si la succession est invers\u00e9e) ou devant les tribunaux (si un testament existe). Une fois que les h\u00e9ritiers ont \u00e9t\u00e9 identifi\u00e9s, l&#8217;un d&#8217;eux peut soumettre la d\u00e9claration \u00e0 l&#8217;IIS en ligne. Il convient de rappeler que tous les h\u00e9ritiers directs (conjoints, enfants et autres descendants, ascendants) sont l\u00e9galement tenus de faire cette d\u00e9claration lorsqu&#8217;il y a des biens transmissibles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ef1bc1 e-flex e-con-boxed e-con e-parent\" data-id=\"4ef1bc1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d01441 elementor-widget elementor-widget-heading\" data-id=\"4d01441\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemples pratiques de calcul<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8eeced e-flex e-con-boxed e-con e-parent\" data-id=\"c8eeced\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7c1c9a elementor-widget elementor-widget-text-editor\" data-id=\"f7c1c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour illustrer, supposons que 1 UTA est d&#8217;environ 800 000 $ CLP (valeur au d\u00e9but de 2025). Nous pr\u00e9sentons trois cas typiques :<\/p><ol><li>Faible revenu (b\u00e9n\u00e9ficiaire direct): Un conjoint re\u00e7oit une allocation nette de 60 UTA. De ce nombre, 50 UTA sont exon\u00e9r\u00e9es (en tant que conjoint). Il est imposable 10 UTA, qui tombe dans la tranche de 1%. Imp\u00f4t = 10 UTA \u00d7 1 % = 0,10 UTA Pas de suppl\u00e9ment (conjoint direct : 0 %). R\u00e9sultat : paie ~ 0,10 UTA.<\/li><li>H\u00e9ritage moyen (pr\u00e8s de la garantie): Un fr\u00e8re h\u00e9rite de 300 UTA nets. Appliquer une exemption de 5 UTA (2 \u00b0 garantie), avec 295 UTA impos\u00e9e. La taxe progressive sur ces 295 UTA est calcul\u00e9e:<\/li><\/ol><ol start=\"3\"><li>80 UTA \u00e0 1 % = 0,80 UTA.<\/li><li>80 UTA apr\u00e8s 2,5 % = 2,00 UTA.<\/li><li>135 UTA restantes \u00e0 5 % = 6,75 UTA.<br\/>Imp\u00f4t de base total = 0,80 + 2,00 + 6,75 = 9,55 UTA. Avec recharge de 20% (fr\u00e8re = garantie 2 \u00b0): taxe finale = 9,55 \u00d7 1,20 = 11,46 UTA. En pesos, si 1 UTA 800 000 $, ce serait 9 168 000 $ CLP.<\/li><li>Revenu \u00e9lev\u00e9 (non-parent): Un b\u00e9n\u00e9ficiaire sans relation familiale h\u00e9rite de 1500 UTA. Il n&#8217;y a pas d&#8217;exemption (ce n&#8217;est pas une garantie jusqu&#8217;\u00e0 4 \u00b0), donc tout est tax\u00e9:<\/li><li>80 UTA \u00d7 1 % = 0,80 UTA<\/li><li>80 UTA \u00d7 2,5 % = 2,00 UTA<\/li><li>160 UTA \u00d7 5 % = 8,00 UTA<\/li><li>160 UTA \u00d7 7,5 % = 12,00 UTA<\/li><li>160 UTA \u00d7 10 % = 16,00 UTA<\/li><li>160 UTA \u00d7 15 % = 24,00 UTA<\/li><li>400 UTA \u00d7 20 % = 80,00 UTA<\/li><li>300 UTA \u00d7 25% = 75,00 UTA<br\/>Imp\u00f4t de base = 217,80 UTA. Avec une recharge de 40 % (sans lien de parent\u00e9): imp\u00f4t total, soit 304,92 UTA (243936,000 $ CLP).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-793c363 e-flex e-con-boxed e-con e-parent\" data-id=\"793c363\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff9f12 elementor-widget elementor-widget-text-editor\" data-id=\"7ff9f12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"FirstParagraph\"><span lang=\"es\">Ces exemples montrent comment la taxe varie selon le montant et la parent\u00e9. Il fait toujours partie de la valeur nette de l&#8217;allocation, soustrayant l&#8217;exemption et appliquant ensuite l&#8217;\u00e9chelle progressive plus le suppl\u00e9ment correspondant.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be58595 e-flex e-con-boxed e-con e-parent\" data-id=\"be58595\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe75f85 elementor-widget elementor-widget-heading\" data-id=\"fe75f85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conseils et avertissements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a97924 e-flex e-con-boxed e-con e-parent\" data-id=\"0a97924\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b16520d elementor-widget elementor-widget-text-editor\" data-id=\"b16520d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Pour respecter les d\u00e9lais : N&#8217;attendez pas le dernier moment. D\u00e9clarer et payer dans les 2 ans \u00e9vite les amendes et les int\u00e9r\u00eats. Si elle est retard\u00e9e, elle est ajust\u00e9e selon la CIB et des moratoires sont ajout\u00e9s.<\/li><li>Inventaire complet: Inclure tous les biens et dettes en possession effective. Les omissions peuvent donner lieu \u00e0 des r\u00e9clamations fiscales. Assurez-vous de cr\u00e9diter l\u00e9galement les frais fun\u00e9raires, les dettes et les allocations alimentaires pour les d\u00e9duire.<\/li><li>\u00c9valuation correcte : D\u00e9clare la valeur r\u00e9elle des actifs (titres fiscaux, experts, \u00e9valuations). Le II peut examiner les \u00e9valuations (par exemple, les biens immobiliers non commerciaux) et ajuster les imp\u00f4ts si vous trouvez un sous-\u00e9tat. Utiliser des certificats officiels et des avalanos valides.<\/li><li>Exon\u00e9rations disponibles Profitez de l&#8217;exemption de 50 UTA si vous \u00eates un h\u00e9ritier direct (conjoint, enfant, p\u00e8re). Ne pr\u00e9sumez pas que tous les h\u00e9ritages paient l&#8217;imp\u00f4t; en h\u00e9ritage modeste, il peut \u00eatre nul. N&#8217;oubliez pas non plus l&#8217;exemption de 5 UTA pour les garanties de 2 \u00b0 -4 \u00b0. Cependant, ne confondez pas les relations civiles: seul le conjoint ou le partenaire civil enregistr\u00e9 obtient 50 UTA exon\u00e9r\u00e9s; un \u00ab couple de fait \u00bb sans enregistrement l\u00e9gal sera tax\u00e9 comme non-relatif (surcharge 40%).<\/li><li>Partage de biens : En succession avec plusieurs h\u00e9ritiers, chaque cession est impos\u00e9e s\u00e9par\u00e9ment. Par exemple, s&#8217;il y a deux enfants, chacun b\u00e9n\u00e9ficie d&#8217;une exemption de 50 UTA et son imp\u00f4t individuel est calcul\u00e9. Ne divisez pas la masse h\u00e9r\u00e9ditaire avant d&#8217;appliquer des exemptions, car la loi exige d&#8217;ajouter les cessions de chaque h\u00e9ritier pour imposer l&#8217;hommage.<\/li><li>Conseil professionnel : Bien que l&#8217;article soit dans un langage simple, le processus juridique de succession (d\u00e9tention effective, volont\u00e9, etc.) peut \u00eatre complexe. Envisager de consulter le notaire ou l&#8217;avocat pour la proc\u00e9dure ult\u00e9rieure, et les comptables fiscaux ou les conseillers pour optimiser le paiement de la taxe (par exemple, en pr\u00e9voyant des exemptions ou en utilisant le d\u00e9lai de quota).<\/li><li>Couples non mari\u00e9s: Si un couple envisage d&#8217;h\u00e9riter de biens les uns des autres, \u00e9valuez la l\u00e9galisation de la coexistence civile ou du mariage. C&#8217;est la fa\u00e7on d&#8217;acc\u00e9der \u00e0 l&#8217;exemption de 50 UTA et d&#8217;\u00e9viter le suppl\u00e9ment de 40 % qui s&#8217;appliquerait \u00e0 une personne sans lien juridique (par exemple, un partenaire non inscrit ou un ami).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9060c66 e-flex e-con-boxed e-con e-parent\" data-id=\"9060c66\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba135d elementor-widget elementor-widget-text-editor\" data-id=\"6ba135d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"FirstParagraph\"><span lang=\"es\">Bref, l&#8217;imp\u00f4t sur les successions au Chili est progressif et complexe, mais offre d&#8217;importantes exon\u00e9rations aux proches parents. \u00catre bien inform\u00e9 des montants exon\u00e9r\u00e9s et des suppl\u00e9ments \u00e9vite les surprises : par exemple, ne pas d\u00e9clarer l&#8217;exemption de 50 UTA pour les enfants ou les conjoints serait une erreur courante. Profitez des sources officielles (Loi 16.271, ses r\u00e8glements et guides de la II) lors de la pr\u00e9paration de la d\u00e9claration, et revoyez ces conseils pour \u00e9viter les amendes inutiles ou les trop-pay\u00e9s.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0f3523 e-flex e-con-boxed e-con e-parent\" data-id=\"d0f3523\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12d01cc elementor-widget elementor-widget-heading\" data-id=\"12d01cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment les Terres Produncan peuvent-elles vous aider avec l'imp\u00f4t sur le patrimoine?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd4c1ff e-flex e-con-boxed e-con e-parent\" data-id=\"bd4c1ff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1d946 elementor-widget elementor-widget-text-editor\" data-id=\"dc1d946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Faire face \u00e0 la mort d&#8217;un \u00eatre cher n&#8217;est jamais simple. En outre, la complexit\u00e9 des proc\u00e9dures juridiques permettant aux h\u00e9ritiers de disposer des biens h\u00e9rit\u00e9s et de remplir les obligations fiscales correspondantes est ajout\u00e9e. Dans les Terres Produncan, nous comprenons combien ce processus peut \u00eatre difficile et nous offrons donc un accompagnement complet, clair et s\u00fbr.<\/p><ul><li>Nous calculons avec pr\u00e9cision la valeur de la masse h\u00e9r\u00e9ditaire et le montant de l&#8217;imp\u00f4t applicable conform\u00e9ment aux articles de la loi no 16.271.<\/li><li>Nous identifions les exemptions, les r\u00e9ductions et les avantages qui peuvent s&#8217;appliquer en fonction du degr\u00e9 de parent\u00e9 des h\u00e9ritiers.<\/li><li>Nous aidons \u00e0 la d\u00e9claration en temps opportun et au paiement de l&#8217;imp\u00f4t au Service fiscal interne, en \u00e9vitant les sanctions ou les int\u00e9r\u00eats.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7e08c5 e-flex e-con-boxed e-con e-parent\" data-id=\"b7e08c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c8ca7b elementor-widget elementor-widget-text-editor\" data-id=\"6c8ca7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pourquoi choisir les Terres Produncan ?<\/p><ul><li>Connaissance actualis\u00e9e de la l\u00e9gislation existante.<\/li><li>Exp\u00e9rience dans la gestion des proc\u00e9dures immobili\u00e8res et de succession.<\/li><li>Une collaboration \u00e9troite, toujours \u00e0 la recherche de solutions claires et efficaces.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ce80ab e-flex e-con-boxed e-con e-parent\" data-id=\"5ce80ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3661b elementor-widget elementor-widget-text-editor\" data-id=\"ea3661b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dans les Terres Produncan, nous sommes pr\u00e9occup\u00e9s par le fait que ce processus, souvent complexe et us\u00e9, devient un processus s\u00fbr et transparent, permettant aux h\u00e9ritiers de se concentrer sur les plus importants : honorer la m\u00e9moire de leurs proches et projeter pacifiquement l&#8217;avenir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&#8217;imp\u00f4t sur les successions est un imp\u00f4t sur le transfert de biens dus au d\u00e9c\u00e8s (et sur les dons). Il est r\u00e9gi par la loi no 16.271 et contr\u00f4l\u00e9 par le Service fiscal interne (SII). Elle s&#8217;applique \u00e0 la valeur liquide de chaque cession h\u00e9r\u00e9ditaire (le montant que chaque h\u00e9ritier re\u00e7oit apr\u00e8s d\u00e9duction des frais [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":48453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[471],"tags":[318,364],"class_list":["post-48598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacion-chilena","tag-chile-fr","tag-legislacionimmobilier"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.0 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imp\u00f4t sur l&#039;h\u00e9ritage au Chili - Produncan<\/title>\n<meta name=\"description\" content=\"Taxe sur les successions au Chili: taxes, exon\u00e9rations, surtaxes, d\u00e9lais et conseils pratiques pour d\u00e9clarer et payer en vertu de la loi 16.271\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/produncan.cl\/fr\/impot-sur-lheritage-au-chili\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur l&#039;h\u00e9ritage au Chili\" \/>\n<meta property=\"og:description\" content=\"Taxe sur les successions au Chili: taxes, exon\u00e9rations, surtaxes, d\u00e9lais et conseils pratiques pour d\u00e9clarer et payer en vertu de la loi 16.271\" \/>\n<meta property=\"og:url\" content=\"https:\/\/produncan.cl\/fr\/impot-sur-lheritage-au-chili\/\" \/>\n<meta property=\"og:site_name\" content=\"Produncan\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/produncanland\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-19T20:57:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-22T15:44:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/produncan.cl\/wp-content\/uploads\/2025\/08\/Impuestos-a-la-herencia.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Duncan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Duncan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/\"},\"author\":{\"name\":\"Duncan\",\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/#\\\/schema\\\/person\\\/4d8ef4fddb359085cf36d0862392110d\"},\"headline\":\"Imp\u00f4t sur l&#8217;h\u00e9ritage au Chili\",\"datePublished\":\"2025-08-19T20:57:27+00:00\",\"dateModified\":\"2025-08-22T15:44:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/\"},\"wordCount\":1805,\"publisher\":{\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/produncan.cl\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/Impuestos-a-la-herencia.webp\",\"keywords\":[\"chile\",\"Legislaci\u00f3nImmobilier\"],\"articleSection\":[\"Legislaci\u00f3n chilena\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/\",\"url\":\"https:\\\/\\\/produncan.cl\\\/fr\\\/impot-sur-lheritage-au-chili\\\/\",\"name\":\"Imp\u00f4t sur l'h\u00e9ritage au Chili - 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