The spouses, whose resources are imposed in common, must settle the tax that remains due even after their separation. Whatever their difference in income.
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The spouses and Pacs partners are jointly and severally responsible for the payment of the Taxes of the Couple. This means that the tax may apply for the full payment of what is due to it to one or other spouses, depending on the one who paid the entire debt to turn against the other to obtain Refund.
This solidarity ceases with the divorce or the rupture of the PACS. But debt recovery can be implemented by the public treasury after the separation of the couple for taxes regarding revenue perceived during the common life.
This solidarity plays even when the spouses had chosen the system of separation of goods. “The husband who has the weakest heritage may have to pay for those who is the most fortunate. Including tax on real estate wealth. The former spouse or partner can withstand a solidarity imposition on Property that belongs exclusively to the other “, explains Lise Chateain, mistress of conferences at the Faculty of Law and Political Science of Montpellier.
Since 2008, the former spouse or ex-partner can, however, ask to be unloaded by this responsibility when it is questioned. “These discharge requests emanate almost exclusively of women. More than 80% of them concern a tax debt following a tax audit on the professional benefits of an ex-spouse or PACS partner”, Relates Annabel-Mauve Bonnefous. president of the collective of divorced women victims of fiscal solidarity.
This is the tax administration that appreciates discretionary if the discharge must be pronounced or not. Gold 75% of the discharge applications received over the last seven years have been rejected or not processed, according to the figures communicated by the Directorate General of Public Finance. On the basis of the testimonies collected by this collective, it appears that it is the absence of “disproportion marked” between the tax debt and the financial and patrimonial situation of the former wife who motivates the refusal.
In clear, if the RISF believes that it can clean the debt of its ex over a period not exceeding ten years (!), he refuses to grant the discharge. It does not matter whether it is not at the origin of this debt, which it deals with concealed income from which it was not aware or that it is the victim of incivive behavior or indelicate of its ex …
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