{"id":11625,"date":"2015-11-03T00:30:19","date_gmt":"2015-11-02T23:30:19","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11625"},"modified":"2026-03-19T15:35:41","modified_gmt":"2026-03-19T14:35:41","slug":"attribution-bspce","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/attribution-bspce\/","title":{"rendered":"Le dispositif d\u2019attribution de BSPCE"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019attribution de bons de souscription de parts de cr\u00e9ateur d\u2019entreprise ou BSPCE est un dispositif consacr\u00e9 aux jeunes entreprises et qui vise \u00e0 d\u00e9velopper l\u2019actionnariat salari\u00e9. (Leur attribution a fait l\u2019objet d\u2019un assouplissement par la \u00ab loi Macron \u00bb du 7 ao\u00fbt 2015).<\/p>\n<p style=\"text-align: justify;\">Il s\u2019agit d\u2019un m\u00e9canisme permettant aux salari\u00e9s (ainsi qu\u2019aux dirigeants) d\u2019acqu\u00e9rir des titres de la soci\u00e9t\u00e9 \u00e0 un tarif pr\u00e9f\u00e9rentiel. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur l\u2019attribution de ces BSPCE.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Les conditions relatives \u00e0 la soci\u00e9t\u00e9 \u00e9mettrice de BSPCE<\/span><\/h2>\n<p style=\"text-align: justify;\">La soci\u00e9t\u00e9 qui souhaite mettre en place une attribution de BSPCE doit tout d\u2019abord remplir les <span style=\"color: #000000;\"><strong>conditions suivantes<\/strong><\/span>\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00catre une<span style=\"color: #000000;\"><strong> soci\u00e9t\u00e9 par actions<\/strong> <strong>(<a style=\"color: #000000;\" title=\"La soci\u00e9t\u00e9 anonyme (SA)\" href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\" target=\"_blank\" rel=\"noopener\">SA<\/a>, <a style=\"color: #000000;\" title=\"La soci\u00e9t\u00e9 en commandite par actions\" href=\"https:\/\/valoxy.org\/blog\/societe-commandite-par-actions\/\" target=\"_blank\" rel=\"noopener\">SCA<\/a>, <a style=\"color: #000000;\" 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><\/span>\u00a0;<\/li>\n<li>Avoir \u00e9t\u00e9 immatricul\u00e9e depuis<span style=\"color: #000000;\"><strong> moins de 15 ans<\/strong>\u00a0<\/span>;<\/li>\n<li>\u00catre<span style=\"color: #000000;\"><strong>\u00a0soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/strong><\/span>\u00a0;<\/li>\n<li>\u00catre <span style=\"color: #000000;\"><strong>d\u00e9tenue par au moins 25% de personnes physiques<\/strong><\/span> ou par des personnes morales, elles-m\u00eames d\u00e9tenues \u00e0 hauteur de 75% par des personnes physiques\u00a0;<\/li>\n<li>S\u2019il s\u2019agit d\u2019une soci\u00e9t\u00e9 cot\u00e9e, sa valeur de capitalisation doit \u00eatre inf\u00e9rieure \u00e0 150\u00a0millions d\u2019euros.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">L\u2019attribution de BSPCE\u00a0: Comment \u00e7a marche\u00a0?<\/span><\/h2>\n<p style=\"text-align: justify;\">Concr\u00e8tement, lorsque la soci\u00e9t\u00e9 attribue des BSPCE \u00e0 ses salari\u00e9s (ou \u00e0 ses dirigeants), elle leur donne <span style=\"color: #000000;\"><strong>le droit d\u2019acqu\u00e9rir des titres \u00e0 un prix fix\u00e9 par l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE)<\/strong><\/span> qui a d\u00e9cid\u00e9 de cette attribution.<a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-5701 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-300x300.jpg\" alt=\"expert-comptable\" width=\"290\" height=\"290\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Ce prix est bien entendu inf\u00e9rieur \u00e0 la \u00ab\u00a0valeur marchande\u00a0\u00bb du titre mais ce dernier est fix\u00e9 pour une dur\u00e9e d\u00e9termin\u00e9e<\/strong>.<\/span> Cette p\u00e9riode durant laquelle les salari\u00e9s (ou les dirigeants) peuvent souscrire \u00e0 bas prix est fix\u00e9 par la m\u00eame AGE.<\/p>\n<p style=\"text-align: justify;\">Le d\u00e9tenteur d\u2019un BSPCE va donc pouvoir, s\u2019il le souhaite, acheter des titres de la soci\u00e9t\u00e9 pour un prix attractif.<\/p>\n<p style=\"text-align: justify;\">Ensuite, ce dernier aura le choix entre <span style=\"color: #000000;\"><strong>conserver les titres ainsi acquis et toucher des dividendes<\/strong>.<\/span> En effet, il sera devenu un actionnaire \u00e0 part enti\u00e8re.<\/p>\n<p style=\"text-align: justify;\">Il pourra \u00e9galement d\u00e9cider de <span style=\"color: #000000;\"><strong>les vendre et ainsi faire une plus-value de cession<\/strong><\/span> d\u2019autant plus importante que la soci\u00e9t\u00e9 se sera d\u00e9velopp\u00e9e.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><div class=\"encadre-style\">Attention<\/span>\u00a0: Si les actions acquises gr\u00e2ce aux BSPCE sont cessibles, ce n\u2019est pas le cas des BSPCE eux-m\u00eames. <span style=\"color: #000000;\"><strong>Les BSPCE sont incessibles.<\/div><\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Comment se passe l\u2019imposition\u00a0?<\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/calcul-dimpots.jpg\"><img decoding=\"async\" class=\" wp-image-5480 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/calcul-dimpots-300x200.jpg\" alt=\"calcul d'impots\" width=\"204\" height=\"135\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Il n\u2019y a aucune imposition \u00e0 la souscription.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>La seule imposition se situera au moment de la vente des titres<\/strong> <\/span>acquis gr\u00e2ce \u00e0 des BSPCE. En effet, les titres ayant \u00e9t\u00e9 acquis \u00e0 un tarif avantageux, il y a de fortes chances qu\u2019ils soient revendus plus chers (en esp\u00e9rant que l\u2019entreprise n\u2019ait pas sombr\u00e9).<\/p>\n<p style=\"text-align: justify;\">Il y aura donc une <span style=\"color: #000000;\"><strong>plus-value r\u00e9alis\u00e9e<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\">Cette derni\u00e8re sera <span style=\"color: #000000;\"><strong>impos\u00e9e \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des plus-values de cessions de valeurs mobili\u00e8res :<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>Au taux de 19%<\/strong>, <\/span>si lors de la revente, le salari\u00e9 (ou le dirigeant) exer\u00e7ait ses fonctions dans la soci\u00e9t\u00e9 depuis <span style=\"color: #000000;\"><strong>plus de 3 ans<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Au taux de 30%<\/strong>,<\/span> si lors de la revente, le salari\u00e9 (ou le dirigeant) exer\u00e7ait ses fonctions au sein de la soci\u00e9t\u00e9 depuis <span style=\"color: #000000;\"><strong>moins de 3 ans<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><div class=\"encadre-style\"><\/div>A noter<\/span>\u00a0: La plus-value de cession sera \u00e9galement soumise aux <span style=\"color: #000000;\"><strong>pr\u00e9l\u00e8vements sociaux (15,5%) et la CSG ne sera pas d\u00e9ductible.<\/strong><\/span><\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/bon-de-souscription-dactions-bsa\/\">Le Bon de Souscription d\u2019Actions (BSA)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/attribution-gratuite-dactions\/\">L\u2019Attribution Gratuite d\u2019Actions (AGA)\u00a0<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comment-mettre-en-place-linteressement-dans-lentreprise\/\" target=\"_self\" rel=\"noopener\">Mise en place de l\u2019int\u00e9ressement dans l\u2019entreprise<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019attribution de bons de souscription de parts de cr\u00e9ateur d\u2019entreprise ou BSPCE est un dispositif consacr\u00e9 aux jeunes entreprises et qui vise \u00e0 d\u00e9velopper l\u2019actionnariat salari\u00e9. (Leur attribution a fait l\u2019objet d\u2019un assouplissement par la \u00ab loi Macron \u00bb du&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-11625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les BSPCE, qu&#039;est ce que c&#039;est ?<\/title>\n<meta name=\"description\" content=\"Dispositif visant \u00e0 d\u00e9velopper l&#039;actionnariat salari\u00e9 au sein des jeunes entreprises, l&#039;attribution de BSPCE consiste \u00e0 permettre aux salari\u00e9 ainsi qu&#039;aux dirigeants d&#039;acqu\u00e9rir des actions \u00e0 un prix pr\u00e9f\u00e9rentiel...\" \/>\n<meta name=\"robots\" content=\"index, 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