{"id":1291,"date":"2019-08-14T17:41:52","date_gmt":"2019-08-14T15:41:52","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=1291"},"modified":"2023-06-09T14:33:52","modified_gmt":"2023-06-09T12:33:52","slug":"fiscalite-cession-des-fonds-de-commerce","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2019\/08\/14\/fiscalite-cession-des-fonds-de-commerce\/","title":{"rendered":"Fiscalit\u00e9 cession des fonds de commerce"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2019\/08\/fiscalite-2.jpg\" alt=\"\" width=\"356\" height=\"158\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fiscalit\u00e9 ? Lors d\u2019une cession de fonds de commerce, quelle est la fiscalit\u00e9 ? Le c\u00e9dant est imposable sur la plus-value g\u00e9n\u00e9r\u00e9e \u00e0 l\u2019occasion de la vente. La plus-value est d\u00e9finie comme l\u2019\u00e9cart entre le prix de vente net des frais li\u00e9s \u00e0 la cession&nbsp; et le prix d\u2019origine du fonds de commerce.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imposition variera en fonction du r\u00e9gime fiscal de l\u2019entreprise qui vend le fonds de commerce. (Imp\u00f4t sur le Revenu ou Imp\u00f4t sur les Soci\u00e9t\u00e9s).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant il existe des exon\u00e9rations applicables sous certaines conditions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cas o\u00f9 l&rsquo;entreprise c\u00e9dant le fonds de commerce est soumise \u00e0 l&rsquo;imp\u00f4t sur le revenu<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"http:\/\/www.assistant-juridique.fr\/impot_plus_values_entreprise_individuelle.jsp\" target=\"_blank\" rel=\"noreferrer noopener\">Plus-value<\/a> \u00e0 court terme (&lt;2 ans)<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le fonds de commerce a \u00e9t\u00e9 acquis ou est d\u00e9tenus depuis moins de deux ans. Dans ce cas, sa fiscalit\u00e9 : la plus-value de la cession est soumise \u00e0 l\u2019Imp\u00f4t sur le Revenu.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Plus-value \u00e0 long-terme (&gt;2 ans)<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le <a href=\"https:\/\/www.evaluation-commerce.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">fonds de commerce<\/a> a \u00e9t\u00e9 acquis ou est d\u00e9tenus depuis plus de deux ans. Dans ce cas, la plus-value est soumise au Pr\u00e9l\u00e8vement Forfaitaire Unitaire ou \u201cflat-tax\u201d . Ce taux comprend un pr\u00e9l\u00e8vement forfaitaire unique de 12,8% ainsi que la Contribution Social G\u00e9n\u00e9ralis\u00e9e (CSG) de 17,2%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Plus-value<\/td><td>Imposition&nbsp;<\/td><\/tr><tr><td>court-terme (&lt;2 ans)<\/td><td>Imp\u00f4t sur le Revenu (IR)<\/td><\/tr><tr><td>Long-terme (&gt;2 ans)<\/td><td>Flat-tax (30%)&nbsp;<\/td><\/tr><\/tbody><\/table><figcaption>Plus-value<\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.commissaire-apports.com\/extra\/dutreil.aspx\" style=\"border-radius:30px;background-color:#004aad;color:#ffffff\" target=\"_blank\" rel=\"noreferrer noopener\">Simulateur Pacte Dutreil<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Cas o\u00f9 l&rsquo;entreprise c\u00e9dant le fonds de commerce est soumise \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce cas, il n\u2019y a pas de distinction court-terme\/long-terme. La plus value sera comprise dans le r\u00e9sultat de l\u2019exercice en cours. Ce r\u00e9sultat sera imposable selon le bar\u00e8me de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les exon\u00e9rations<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Exon\u00e9ration selon la dur\u00e9e de d\u00e9tention<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Au del\u00e0 de la cinqui\u00e8me ann\u00e9e de d\u00e9tention, un abattement de 10% est applicable chaque ann\u00e9e. Si le fond a \u00e9t\u00e9 d\u00e9tenu au moins 15 ans, l\u2019exon\u00e9ration est totale.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Nombre d\u2019ann\u00e9es de d\u00e9tention<\/td><td>6<\/td><td>7<\/td><td>8<\/td><td>9<\/td><td>10<\/td><td>11<\/td><td>12<\/td><td>13<\/td><td>14<\/td><td>15<\/td><\/tr><tr><td>Abattement Total<\/td><td>10%<\/td><td>20%<\/td><td>30%<\/td><td>40%<\/td><td>50%<\/td><td>60%<\/td><td>70%<\/td><td>80%<\/td><td>90%<\/td><td>100%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Les exon\u00e9rations pour les PME soumises \u00e0 l\u2019Imp\u00f4t sur le Revenu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Des exon\u00e9rations pour les PME de plus de 5 ans soumises \u00e0 l\u2019Imp\u00f4t sur le revenu sont applicables sous certaines conditions d\u2019activit\u00e9s et de recettes.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Cas des PME industrielles et commerciales de vente ou de fournitures de logements (sauf location de locaux d&rsquo;habitation meubl\u00e9s ou destin\u00e9s \u00e0 \u00eatre meubl\u00e9s).<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Recettes<\/td><td>Exon\u00e9ration<\/td><\/tr><tr><td>inf\u00e9rieur \u00e0 250 000\u20ac<\/td><td>Totale<\/td><\/tr><tr><td>entre 250 000\u20ac et 350 000\u20ac<\/td><td>Partielle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>Cas des PME de prestations de services<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Recettes<\/td><td>Exon\u00e9ration<\/td><\/tr><tr><td>inf\u00e9rieur \u00e0 90 000\u20ac<\/td><td>Totale<\/td><\/tr><tr><td>entre 90 000\u20ac et 126 000\u20ac<\/td><td>Partielle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Les exon\u00e9rations pour les entreprises individuelles soumise \u00e0 l\u2019Imp\u00f4t sur le Revenu et exer\u00e7ant depuis plus de 5 ans.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ces exon\u00e9rations d\u00e9pendent du prix de vente du fonds de commerce.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Prix<\/td><td>Exon\u00e9ration<\/td><\/tr><tr><td>&lt;300 000\u20ac<\/td><td>Totale<\/td><\/tr><tr><td>&lt;500 000\u20ac<\/td><td>Partielle&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.evaluation-entreprise.com\/premiere-evaluation-entreprise-offerte.aspx\" style=\"background-color:#44467a;color:#ffffff\">Evaluation entreprise<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Les exon\u00e9rations applicables en cas de d\u00e9part \u00e0 la retraite de l\u2019exploitant<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe une exon\u00e9ration totale dans le cadre d\u2019un d\u00e9part \u00e0 la retraite de l\u2019exploitant sous certaines conditions :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>l\u2019entreprise doit \u00eatre une PME relevant de l\u2019Imp\u00f4t sur le Revenu<\/li><li>L\u2019activit\u00e9 doit \u00eatre exerc\u00e9e depuis au moins cinq ans<\/li><li>Le chiffre d\u2019affaires doit \u00eatre inf\u00e9rieur \u00e0 50 millions d\u2019euros<\/li><li>L\u2019exploitant doit prendre sa retraite dans les deux ans pr\u00e9c\u00e9dant ou suivant la cession du fonds de commerce.<\/li><li>L\u2019exploitant ne doit pas d\u00e9tenir plus de 50% des droits aux b\u00e9n\u00e9fices de l\u2019entreprise.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Article \u00e0 lire :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2019\/08\/07\/quest-ce-quun-bail-commercial\/\">Bail commercial : tout ce que vous devez savoir<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 ? Lors d\u2019une cession de fonds de commerce, quelle est la fiscalit\u00e9 ? Le c\u00e9dant est imposable sur la plus-value g\u00e9n\u00e9r\u00e9e \u00e0 l\u2019occasion de la vente. La plus-value est d\u00e9finie comme l\u2019\u00e9cart entre le prix de vente net des frais li\u00e9s \u00e0 la cession&nbsp; et le prix d\u2019origine du fonds de commerce.&nbsp; L\u2019imposition variera &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2019\/08\/14\/fiscalite-cession-des-fonds-de-commerce\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Fiscalit\u00e9 cession des fonds de commerce&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[62],"tags":[90,65,61],"class_list":["post-1291","post","type-post","status-publish","format-standard","hentry","category-fonds-de-commerce","tag-cession-commerce","tag-fiscalite-entreprise","tag-fonds-de-commerce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Fiscalit\u00e9 cession des fonds de commerce<\/title>\r\n<meta name=\"description\" content=\"Fiscalit\u00e9, exon\u00e9ration d\u00e9part \u00e0 retraite, transmission, cession fonds de commerce, imp\u00f4ts sur le revenu sur 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