{"id":18363,"date":"2022-02-09T19:08:37","date_gmt":"2022-02-09T18:08:37","guid":{"rendered":"https:\/\/www.arkara.law\/?p=18363"},"modified":"2022-02-09T19:10:53","modified_gmt":"2022-02-09T18:10:53","slug":"relevement-du-plafond-dexoneration-des-plus-values-sur-cessions-de-fonds-de-commerce-article-238-quindecies-du-code-general-des-impots","status":"publish","type":"post","link":"https:\/\/www.arkara.law\/index.php\/2022\/02\/09\/relevement-du-plafond-dexoneration-des-plus-values-sur-cessions-de-fonds-de-commerce-article-238-quindecies-du-code-general-des-impots\/","title":{"rendered":"RELEVEMENT DU PLAFOND D\u2019EXONERATION DES PLUS VALUES SUR CESSIONS DE FONDS DE COMMERCE (Article 238 quindecies du Code G\u00e9n\u00e9ral des Imp\u00f4ts)"},"content":{"rendered":"\n<p>D\u00e8s lors que les conditions pour b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration sont remplies, le dispositif d\u2019exon\u00e9ration totale ou partielle de plus-value s&rsquo;applique aux cessions d&rsquo;entreprises individuelles, de branches compl\u00e8tes d&rsquo;activit\u00e9, aux cessions de l&rsquo;int\u00e9gralit\u00e9 des droits et parts d&rsquo;une soci\u00e9t\u00e9 de personne, mais aussi aux op\u00e9rations de fusion, scission ou apport partiel d&rsquo;actif.<\/p>\n\n\n\n<p>Ce dispositif, pr\u00e9vu par l\u2019article 238 quindecies du Code G\u00e9n\u00e9ral des Imp\u00f4ts concerne aussi bien les entreprises soumises \u00e0 l&rsquo;<a href=\"https:\/\/www.compta-online.com\/taux-is-impot-sur-les-societes-ao2921\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a>&nbsp;que celles qui rel\u00e8vent de l&rsquo;imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p>L&rsquo;activit\u00e9 c\u00e9d\u00e9e doit \u00eatre de nature commerciale, industrielle, artisanale, lib\u00e9rale ou agricole. et \u00e0 condition que l\u2019activit\u00e9 ait \u00e9t\u00e9 exerc\u00e9e pendant au moins cinq ans<\/p>\n\n\n\n<p>Jusqu\u2019au 31\/12\/2021, ce dispositif permettait d\u2019exon\u00e9rer les cessions&nbsp;:<\/p>\n\n\n\n<ul><li>De toute plus-value lorsque le prix de cession \u00e9tait inf\u00e9rieur \u00e0 300 000\u20ac<\/li><li>Partiellement de plus-value lorsque le prix \u00e9tait sup\u00e9rieur \u00e0 500 000\u20ac<\/li><\/ul>\n\n\n\n<p>Bonne nouvelle&nbsp;: l&rsquo;article 19 de la loi de finances pour 2022 a rehauss\u00e9 ces plafonds :<\/p>\n\n\n\n<ul><li>Cession d&rsquo;une valeur inf\u00e9rieure \u00e0 500 000\u20ac&nbsp;: exon\u00e9ration totale<\/li><li>Cession d\u2019une valeur compris entre 500.000 \u20ac et 1 000&nbsp;000&nbsp;: exon\u00e9ration partielle.<\/li><\/ul>\n\n\n\n<p><strong>Qui est concern\u00e9 par cette exon\u00e9ration&nbsp;?<\/strong><\/p>\n\n\n\n<p>Pour que le&nbsp;r\u00e9gime d\u2019exon\u00e9ration des transmissions d\u2019entreprise pr\u00e9vue par l\u2019article 238 quindecies&nbsp;s\u2019applique, la&nbsp;cession doit \u00eatre r\u00e9alis\u00e9e par&nbsp;:<\/p>\n\n\n\n<ul><li>Une entreprise relevant de l\u2019IR&nbsp;;<\/li><li>Un associ\u00e9 de soci\u00e9t\u00e9s de personnes y exer\u00e7ant son activit\u00e9 professionnelle&nbsp;;<\/li><li>Une soci\u00e9t\u00e9 imposable \u00e0 l\u2019IS employant moins de 250 salari\u00e9s et dont le total bilan est inf\u00e9rieur \u00e0 43 M d\u2019euros ou le chiffre d\u2019affaires annuel est inf\u00e9rieur \u00e0 50 M d\u2019euros.<\/li><\/ul>\n\n\n\n<p><strong>Pour les soci\u00e9t\u00e9s imposables \u00e0 l\u2019IS,<\/strong>&nbsp;le capital ne doit pas \u00eatre d\u00e9tenu \u00e0 au moins 25% par des soci\u00e9t\u00e9s qui ne remplissant pas les crit\u00e8res pr\u00e9c\u00e9dents.<\/p>\n\n\n\n<p>Enfin, l\u2019exon\u00e9ration&nbsp;<strong>ne<\/strong>&nbsp;<strong>s\u2019applique pas si le c\u00e9dant poss\u00e8de le&nbsp;contr\u00f4le (donc la majorit\u00e9) de l\u2019entreprise cessionnaire<\/strong>&nbsp;du fait de la participation qu\u2019il y d\u00e9tient au capital social.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044988994\/2022-02-06\">Article 238 quindecies &#8211; Code g\u00e9n\u00e9ral des imp\u00f4ts &#8211; L\u00e9gifrance (legifrance.gouv.fr)<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Olivier G\u00c9DIN<\/p>\n\n\n\n<p>Avocat Associ\u00e9<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e8s lors que les conditions pour b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration sont remplies, le dispositif d\u2019exon\u00e9ration totale ou partielle de plus-value s&rsquo;applique aux cessions d&rsquo;entreprises individuelles, de branches compl\u00e8tes d&rsquo;activit\u00e9, aux cessions de l&rsquo;int\u00e9gralit\u00e9 des droits et parts d&rsquo;une soci\u00e9t\u00e9 de personne, mais aussi aux op\u00e9rations de&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[94,139,1],"tags":[143,144],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.9.1 - 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