{"id":11132,"date":"2015-08-18T00:30:56","date_gmt":"2015-08-17T22:30:56","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11132"},"modified":"2024-06-18T09:58:28","modified_gmt":"2024-06-18T07:58:28","slug":"droits-denregistrement-cession","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/droits-denregistrement-cession\/","title":{"rendered":"Les droits d&rsquo;enregistrement sur cession de fonds de commerce ou de droits sociaux"},"content":{"rendered":"<p style=\"text-align: justify;\">En cas de cession de fonds de commerce ou de titres de soci\u00e9t\u00e9 (parts sociales ou actions), l\u2019acte constatant la vente va devoir faire l\u2019objet d\u2019une formalit\u00e9 fiscale aupr\u00e8s du service des imp\u00f4ts (SIE) que l\u2019on appelle l\u2019enregistrement. Cette formalit\u00e9 va donner lieu au paiement d\u2019un imp\u00f4t de la part de l\u2019acqu\u00e9reur\u00a0: les droits d\u2019enregistrement. Si toutes les cessions de fonds de commerce, d\u2019actions ou de parts sociales de soci\u00e9t\u00e9 y sont soumises, le mode de calcul de ces droits d\u2019enregistrement va diff\u00e9rer selon les cas.<\/p>\n<p style=\"text-align: justify;\"><span class=\"s1\">Valoxy, <\/span><span class=\"s2\">cabinet d\u2019expertise comptable dans les Hauts de France,<\/span><span class=\"s1\"> fait le point.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les droits d&rsquo;enregistrement lors d&rsquo;une cession de fonds de commerce<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">En cas de cession d\u2019un fonds de commerce, <span class=\"exergue\"><strong>le montant des droits d\u2019enregistrement sera calcul\u00e9 en fonction du prix de vente<\/strong><\/span> de la mani\u00e8re suivante\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Pour la <span class=\"exergue\"><strong>fraction du prix inf\u00e9rieure \u00e0 23\u00a0000 euros\u00a0: 0%<\/strong><\/span>, avec tout de m\u00eame un droit fixe de 25 euros \u00e0 acquitter si le prix de cession est inf\u00e9rieur \u00e0 23\u00a0000 euros.<\/li>\n<li>Pour la <span class=\"exergue\"><strong>fraction comprise entre 23\u00a0000 et 200\u00a0000 euros\u00a0: 3%<\/strong><\/span><\/li>\n<li>Et pour la <span class=\"exergue\"><strong>fraction sup\u00e9rieure \u00e0 200\u00a0000 euros\u00a0: 5%<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"text-decoration: underline;\">Exemple\u00a0:<\/span> Cession d\u2019un fonds d\u2019une valeur de 300\u00a0000 euros<\/p>\n<p>300\u00a0000 \u2013 23\u00a0000 = 277\u00a0000<br \/>\n177\u00a0000 x 3% = 5 310<br \/>\n100\u00a0000 x 5% = 5 000<\/p>\n<p style=\"text-align: justify;\">Les droits d\u2019enregistrement vont s\u2019\u00e9lever \u00e0 10\u00a0310 euros.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les droits d&rsquo;enregistrement lors d&rsquo;une c<\/strong><\/span><span style=\"color: #008000;\"><strong>ession de droits sociaux<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Pour les cessions de titres de soci\u00e9t\u00e9s, le mode de calcul va diff\u00e9rer en fonction du type de titres c\u00e9d\u00e9s. En effet, les droits d\u2019enregistrement ne sont pas les m\u00eames s\u2019agissant de parts sociales (<strong><a title=\"La SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener\">SARL<\/a><\/strong>) ou d\u2019actions (SA, <strong><a title=\"La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\" target=\"_blank\" rel=\"noopener\">SAS<\/a><\/strong>).<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Cessions de parts sociales<\/span><\/h3>\n<p style=\"text-align: justify;\">En cas de cession de parts sociales, on va tenir compte du prix de vente ainsi que du nombre de parts vendues. En effet,<span class=\"exergue\"><strong> le taux des droits d\u2019enregistrement est ici de 3% du prix de cession.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Il sera appliqu\u00e9 sur la valeur de chaque part sociale un <span class=\"exergue\"><strong>abattement \u00e9gal au rapport entre la somme de 23\u00a0000 euros et le nombre total de parts sociales de la soci\u00e9t\u00e9.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"text-decoration: underline;\">Exemple\u00a0:<\/span> Acquisition de 500 parts sociales d\u2019une soci\u00e9t\u00e9 dont le capital est divis\u00e9 en 800 parts pour un prix de 50\u00a0000 euros<\/p>\n<p style=\"text-align: justify;\">50\u00a0000 \u2013 (23\u00a0000 x 500\/800) = 50\u00a0000 \u2013 14\u00a0375 = 35\u00a0625 x 3% = 1\u00a0068,75<\/p>\n<p style=\"text-align: justify;\">Les droits d\u2019enregistrement vont s\u2019\u00e9lever \u00e0 1\u00a0068,75 euros.<\/div><\/p>\n<p style=\"text-align: justify;\">A noter qu\u2019<span class=\"exergue\"><strong>en cas de cession de la totalit\u00e9 des parts sociales, l\u2019abattement est donc de 23\u00a0000 euros.<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Cessions d\u2019actions <\/span><\/h3>\n<p style=\"text-align: justify;\">En cas de cession d\u2019actions, <span class=\"exergue\"><strong>le taux des droits d\u2019enregistrement est de 0,1% (sans abattement ni plafond) du prix de cession.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"text-decoration: underline;\">Exemple\u00a0:<\/span> Acquisition de 100 actions pour 30\u00a0000 euros<\/p>\n<p style=\"text-align: justify;\">30\u00a0000 x 0,1% = 30<\/p>\n<p style=\"text-align: justify;\">Les droits d\u2019enregistrement vont s\u2019\u00e9lever \u00e0 30 euros.<\/div><\/p>\n<p style=\"text-align: justify;\">A noter qu\u2019<span class=\"exergue\"><strong>il est possible de transformer une SARL en SAS (ou SA) juste avant la cession avant de profiter du taux r\u00e9duit de 0,1%.<\/strong><\/span> En revanche, l&rsquo;Administration consid\u00e8re comme un abus de droit le fait de repasser en SARL une fois la cession effectu\u00e9e.<span class=\"exergue\"><strong><br \/>\n<\/strong><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur la fiscalit\u00e9 d\u2019une cession de titres, d\u2019actions, ou d\u2019un fonds ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/cession-de-droits-sociaux-sarl-vs-sas\/\"><span class=\"s3\">Les droits d\u2019enregistrement sur cession de droits sociaux\u00a0: SARL vs SAS<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration-2\/\"><span class=\"s3\">IR : fiscalit\u00e9 en cas de cession de droits sociaux ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration\/\"><span class=\"s3\">La cession des droits sociaux : fiscalit\u00e9 et exon\u00e9ration.<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cession-fonds-commerce\/\"><span class=\"s3\">La cession de fonds de commerce<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cession-dentreprise-comment-pas-payer-dimpot-value\/\"><span class=\"s3\">Cession d\u2019entreprise : comment ne pas payer d\u2019imp\u00f4t sur la plus-value ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En cas de cession de fonds de commerce ou de titres de soci\u00e9t\u00e9 (parts sociales ou actions), l\u2019acte constatant la vente va devoir faire l\u2019objet d\u2019une formalit\u00e9 fiscale aupr\u00e8s du service des imp\u00f4ts (SIE) que l\u2019on appelle l\u2019enregistrement. Cette formalit\u00e9&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,7,6],"tags":[],"class_list":["post-11132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-fusac","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Droits d\u2019enregistrement lors de cession | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Des droits d&#039;enregistrement sont \u00e0 acquitter en cas de cession d&#039;un fonds de commerce ou de droits sociaux, actions ou parts sociales\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/droits-denregistrement-cession\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droits d\u2019enregistrement lors de cession | Blog Valoxy - 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