{"id":22849,"date":"2026-11-08T12:14:16","date_gmt":"2026-11-08T11:14:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/equateur\/double-imposition\/"},"modified":"2026-11-08T23:53:34","modified_gmt":"2026-11-08T22:53:34","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/equateur\/double-imposition\/","title":{"rendered":"Revenus imposables en France et en \u00c9quateur\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 en \u00c9quateur peut-il d\u00e9passer ce que la France impute ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019imputation ne peut exc\u00e9der la part de l\u2019imp\u00f4t fran\u00e7ais correspondant au revenu impos\u00e9 en \u00c9quateur (article 23, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"La France exon\u00e8re-t-elle certains revenus \u00e9quatoriens ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 23 ne pr\u00e9voit pas d\u2019exon\u00e9ration : il organise une imputation de l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pr\u00e9senter une r\u00e9clamation \u00e0 l\u2019autorit\u00e9 comp\u00e9tente, qui s\u2019efforce de r\u00e9soudre le cas avec l\u2019autre \u00c9tat par proc\u00e9dure amiable (article 25, paragraphe 4).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/equateur\/\">France\u2013\u00c9quateur<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9quateur<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole)<\/span><\/div>\n<h1>Revenus imposables en France et en \u00c9quateur\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23<\/h1>\n<p class=\"lead\">La France et l\u2019\u00c9quateur \u00e9liminent la double imposition par imputation. Lorsqu\u2019un revenu peut \u00eatre impos\u00e9 dans les deux \u00c9tats, l\u2019\u00c9tat de r\u00e9sidence d\u00e9duit de son imp\u00f4t une somme \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat. Cette imputation est plafonn\u00e9e \u00e0 son propre imp\u00f4t sur ce revenu.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-equateur.webp\" alt=\"Quito, \u00c9quateur\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Quito, \u00c9quateur<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Quand un r\u00e9sident de France per\u00e7oit un revenu imposable dans les deux \u00c9tats, la France impute sur son imp\u00f4t une somme \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9quateur (article 23, paragraphe 1).<\/li><li>L\u2019imputation ne peut exc\u00e9der la part de l\u2019imp\u00f4t fran\u00e7ais, calcul\u00e9 avant imputation, correspondant au revenu impos\u00e9 en \u00c9quateur (article 23, paragraphe 1).<\/li><li>L\u2019\u00c9quateur applique la m\u00eame m\u00e9thode pour ses r\u00e9sidents, dans la limite de l\u2019imp\u00f4t \u00e9quatorien et de ses impositions additionnelles (article 23, paragraphe 2).<\/li><li>Les revenus r\u00e9serv\u00e9s \u00e0 un seul \u00c9tat (pensions priv\u00e9es, pensions publiques, gains sur titres) ne sont pas concern\u00e9s par l\u2019imputation (articles 13, paragraphe 5, 18 et 19).<\/li><\/ul><\/div>\n<h2>Comment s\u2019applique l\u2019imputation\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats \u00e9quatoriens<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t \u00e9quatorien plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, loyers d\u2019un bien en \u00c9quateur<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t \u00e9quatorien plafonn\u00e9e<\/span><span class=\"ref\">Art. 6 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019\u00c9quateur, revenus imposables en France<\/span><span class=\"etat \">\u00c9quateur, avec imputation de l\u2019imp\u00f4t fran\u00e7ais plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Revenu imposable dans un seul \u00c9tat<\/span><span class=\"etat \">Pas d\u2019imputation n\u00e9cessaire<\/span><span class=\"ref\">Art. 18, 19, 13 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Le protocole pr\u00e9cise que la proc\u00e9dure amiable ne peut contraindre un \u00c9tat \u00e0 rembourser un imp\u00f4t pour lequel le d\u00e9lai de r\u00e9clamation est expir\u00e9 (protocole, point 8).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1<\/span><p>\u00ab Quand une personne r\u00e9sidente de France per\u00e7oit un revenu qui, d&#x27;apr\u00e8s les dispositions de la pr\u00e9sente convention, peut \u00eatre impos\u00e9 dans les deux Etats contractants, la France accorde \u00e0 cette personne, \u00e0 titre d&#x27;imputation sur son imp\u00f4t, une somme \u00e9gale \u00e0 l&#x27;imp\u00f4t pay\u00e9 en Equateur. Toutefois, cette imputation ne peut exc\u00e9der la part de l&#x27;imp\u00f4t fran\u00e7ais, calcul\u00e9 avant d&#x27;op\u00e9rer l&#x27;imputation, correspondant au revenu impos\u00e9 en Equateur. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2<\/span><p>\u00ab Quand une personne domicili\u00e9e en Equateur per\u00e7oit un revenu qui, d&#x27;apr\u00e8s les dispositions de la pr\u00e9sente Convention, peut \u00eatre impos\u00e9 dans les deux Etats contractants, l&#x27;Equateur accorde \u00e0 cette personne, \u00e0 titre d&#x27;imputation sur l&#x27;imp\u00f4t sur le revenu, une somme \u00e9gale \u00e0 l&#x27;imp\u00f4t pay\u00e9 en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit un revenu imposable dans les deux \u00c9tats\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en \u00c9quateur<\/b><span>L\u2019\u00c9quateur pr\u00e9l\u00e8ve son imp\u00f4t dans les limites de la convention.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le revenu est compris dans l\u2019imp\u00f4t fran\u00e7ais, calcul\u00e9 avant imputation.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imputation<\/b><span>La France d\u00e9duit une somme \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9quateur.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>L\u2019imputation ne d\u00e9passe pas la part de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019imputation ne joue que sur l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 dans l\u2019autre \u00c9tat et dans la limite de l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence sur le m\u00eame revenu\u00a0: si l\u2019imp\u00f4t \u00e9tranger d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant, l\u2019exc\u00e9dent reste \u00e0 la charge du contribuable. Conserver les justificatifs de l\u2019imp\u00f4t pay\u00e9 \u00e0 l\u2019\u00e9tranger et d\u00e9clarer compl\u00e8tement les revenus permet d\u2019obtenir l\u2019imputation.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous \u00eates r\u00e9sident de France et vous percevez des revenus impos\u00e9s en \u00c9quateur\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>L\u2019imp\u00f4t pay\u00e9 en \u00c9quateur peut-il d\u00e9passer ce que la France impute\u00a0?<\/summary><p>Oui\u00a0: l\u2019imputation ne peut exc\u00e9der la part de l\u2019imp\u00f4t fran\u00e7ais correspondant au revenu impos\u00e9 en \u00c9quateur (article 23, paragraphe 1).<\/p><\/details><details><summary>La France exon\u00e8re-t-elle certains revenus \u00e9quatoriens\u00a0?<\/summary><p>L\u2019article 23 ne pr\u00e9voit pas d\u2019exon\u00e9ration\u00a0: il organise une imputation de l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat.<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Pr\u00e9senter une r\u00e9clamation \u00e0 l\u2019autorit\u00e9 comp\u00e9tente, qui s\u2019efforce de r\u00e9soudre le cas avec l\u2019autre \u00c9tat par proc\u00e9dure amiable (article 25, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) \u2014 Convention avec l&#x27;Equateur &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 25 mars 1992. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en \u00c9quateur ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en \u00c9quateur ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-double-imposition-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013\u00c9quateur \u203a Article 23 \u00b7 Double imposition Convention France\u2013\u00c9quateurConvention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) Revenus imposables en France et en \u00c9quateur\u00a0: comment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22849","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22849"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22849\/revisions"}],"predecessor-version":[{"id":28264,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22849\/revisions\/28264"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22367"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}