{"id":13767,"date":"2016-05-19T00:30:04","date_gmt":"2016-05-18T22:30:04","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13767"},"modified":"2024-06-13T12:16:36","modified_gmt":"2024-06-13T10:16:36","slug":"nouvelle-activite-societe-consequences-fiscales","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/nouvelle-activite-societe-consequences-fiscales\/","title":{"rendered":"Ajout d\u2019une nouvelle activit\u00e9 pour la soci\u00e9t\u00e9\u00a0: attention aux cons\u00e9quences fiscales\u00a0!"},"content":{"rendered":"<p style=\"text-align: justify;\">La restructuration de l\u2019entreprise peut n\u00e9cessiter l\u2019adjonction d\u2019activit\u00e9s nouvelles. <strong>Hormis ses cons\u00e9quences juridiques et \u00e9conomiques, l\u2019adjonction d\u2019une nouvelle activit\u00e9 peut engendrer d&rsquo;importantes cons\u00e9quences sur le plan fiscal<\/strong> si cette derni\u00e8re s&rsquo;assimile \u00e0 un changement d&rsquo;activit\u00e9 r\u00e9elle pour l&rsquo;entreprise. Valoxy\u00a0vous propose de revenir en d\u00e9tail sur ce point.<\/p>\n<h2 style=\"text-align: justify;\">1 \u2013 Dans quels cas l\u2019adjonction d\u2019une nouvelle activit\u00e9 engendre-t-elle un changement d\u2019activit\u00e9 r\u00e9elle ?<\/h2>\n<p style=\"text-align: justify;\">L\u2019adjonction d\u2019une activit\u00e9 r\u00e9elle est caract\u00e9ris\u00e9e en cas de d\u00e9passement de certains seuils. Une tol\u00e9rance est n\u00e9anmoins pr\u00e9vue, en cas de d\u00e9passement des seuils, dans l\u2019hypoth\u00e8se de l\u2019adjonction d\u2019une activit\u00e9 strictement identique.<\/p>\n<h3 style=\"text-align: justify;\">A) Un changement d\u2019activit\u00e9 r\u00e9elle caract\u00e9ris\u00e9e par le d\u00e9passement de certains seuils<\/h3>\n<p style=\"text-align: justify;\">Sur le plan fiscal, l\u2019article 221 du code g\u00e9n\u00e9ral des imp\u00f4ts pose le principe qu<strong>\u2019il y a changement d\u2019activit\u00e9 r\u00e9elle lorsque survient une augmentation de plus de 50 % par rapport \u00e0 l&rsquo;exercice pr\u00e9c\u00e9dant<\/strong> celui de l&rsquo;adjonction :<\/p>\n<ul style=\"text-align: justify;\">\n<li>soit du chiffre d&rsquo;affaires de la soci\u00e9t\u00e9 ;<\/li>\n<li>soit de l&rsquo;effectif moyen du personnel et du montant brut des \u00e9l\u00e9ments de l&rsquo;actif immobilis\u00e9 de la soci\u00e9t\u00e9<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Illustration 1<\/strong> : une entreprise est sp\u00e9cialis\u00e9e dans la n\u00e9goce de logiciels (achat\/revente). Elle d\u00e9cide d\u2019adjoindre une activit\u00e9 de cr\u00e9ation de ses propres logiciels. Grace \u00e0 l\u2019adjonction de cette nouvelle activit\u00e9, le chiffre d\u2019affaires de l\u2019entreprise passe de 1 million d\u2019euros \u00e0 1,6 millions d\u2019euros. En pareille hypoth\u00e8se, le changement d\u2019activit\u00e9 r\u00e9elle est caract\u00e9ris\u00e9 et l\u2019entreprise doit accomplir de multiples obligations fiscales (d\u00e9taill\u00e9es ci-dessous).<\/div><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Illustration 2<\/strong> : en reprenant les donn\u00e9es de l\u2019exemple pr\u00e9c\u00e9dent, supposons que l\u2019adjonction de la nouvelle activit\u00e9 engendre les cons\u00e9quences suivantes :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le chiffre d\u2019affaires de l\u2019entreprise passe de 1 million d\u2019euro \u00e0 1,2 million d\u2019euros ;<\/li>\n<li>L\u2019effectif moyen salari\u00e9 passe de 10 \u00e0 25 ;<\/li>\n<li>L\u2019actif brut immobilis\u00e9 passe de 500 000 euros \u00e0 700 000 euros.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">En pareille hypoth\u00e8se, l\u2019adjonction de l\u2019activit\u00e9 nouvelle n\u2019engendre pas de changement d\u2019activit\u00e9 r\u00e9elle car les seuils ne sont pas d\u00e9pass\u00e9s.<\/div><\/p>\n<h3 style=\"text-align: justify;\">B) Une absence de changement d\u2019activit\u00e9 r\u00e9elle en cas d\u2019adjonction d\u2019une activit\u00e9 strictement identique<\/h3>\n<p style=\"text-align: justify;\">En cas d\u2019adjonction d\u2019une nouvelle activit\u00e9, <strong>il n\u2019y a pas lieu de retenir un changement d\u2019activit\u00e9 r\u00e9elle lorsque la nouvelle activit\u00e9 adjointe est strictement identique \u00e0 l&rsquo;activit\u00e9 originelle<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Cette tol\u00e9rance s\u2019applique quand bien m\u00eame les seuils pr\u00e9c\u00e9demment \u00e9voqu\u00e9s seraient d\u00e9pass\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><strong>Le caract\u00e8re strictement identique de l\u2019activit\u00e9 s\u2019appr\u00e9cie au regard de plusieurs indices<\/strong> :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les nouveaux moyens d\u2019exploitation mis en \u0153uvre doivent \u00eatre identiques ;<\/li>\n<li>La client\u00e8le vis\u00e9e doit \u00eatre la m\u00eame.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">En toute hypoth\u00e8se, la soci\u00e9t\u00e9 doit conserver son activit\u00e9 d\u2019origine pour que le changement d\u2019activit\u00e9 r\u00e9elle ne soit pas caract\u00e9ris\u00e9.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Illustrations<\/strong> : A titre d\u2019exemples, le changement d\u2019activit\u00e9 r\u00e9elle a \u00e9t\u00e9 caract\u00e9ris\u00e9 dans les hypoth\u00e8ses suivantes :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une entreprise exer\u00e7ant une activit\u00e9 de vente et de r\u00e9paration automobile se met \u00e0 exercer une activit\u00e9 de rechapage de pneumatiques ;<\/li>\n<li>Une entreprise exer\u00e7ant une activit\u00e9 de transport de marchandises fait l\u2019acquisition d\u2019une activit\u00e9 de transport de personnes ;<\/li>\n<li>Une entreprise exer\u00e7ant une activit\u00e9 industrielle recentre son activit\u00e9 sur la gestion de biens immobiliers.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A l\u2019inverse, il n\u2019y a pas de changement d\u2019activit\u00e9 r\u00e9elle dans les situations suivantes :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une entreprise adjoint \u00e0 son activit\u00e9 de vente de v\u00eatements une nouvelle activit\u00e9 accessoire de vente de chaussures et d\u2019articles\u00a0 de sport ;<\/li>\n<li>Une entreprise de vente de chaussures fait l\u2019acquisition d\u2019une autre activit\u00e9 de vente de chaussures.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces quelques exemples, tir\u00e9s de la jurisprudence, illustrent la n\u00e9cessit\u00e9 de raisonner au cas par cas dans l\u2019hypoth\u00e8se d\u2019une adjonction d&rsquo;une activit\u00e9 nouvelle.<\/div><\/p>\n<h2 style=\"text-align: justify;\">2 \u2013 Les cons\u00e9quences fiscales du changement d\u2019activit\u00e9 r\u00e9elle<\/h2>\n<p style=\"text-align: justify;\">Le changement d\u2019activit\u00e9 r\u00e9elle engendre les cons\u00e9quences fiscales d\u2019une cessation d\u2019activit\u00e9. Sont donc en principe impos\u00e9s :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les b\u00e9n\u00e9fices non encore tax\u00e9s ;<\/li>\n<li>Les plus-values latentes sur l\u2019actif social ;<\/li>\n<li>Les b\u00e9n\u00e9fices en sursis d\u2019imposition.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Une telle imposition engendre donc des cons\u00e9quences extr\u00eamement importantes pour l\u2019entreprise. <strong>Une att\u00e9nuation conditionnelle est n\u00e9anmoins pr\u00e9vue. Cette derni\u00e8re permet de ne pas imposer imm\u00e9diatement les plus-values latentes et les b\u00e9n\u00e9fices en sursis<\/strong> lorsque les conditions suivantes sont r\u00e9unies :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Aucune modification des \u00e9critures comptables n\u2019est apport\u00e9e ;<\/li>\n<li>L\u2019imposition des b\u00e9n\u00e9fices et des plus-values reste possible sous le nouveau r\u00e9gime fiscal applicable \u00e0 la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3 &#8211; Conclusion<\/h2>\n<p style=\"text-align: justify;\">De nombreux \u00e9l\u00e9ments doivent donc \u00eatre pris en compte pour appr\u00e9cier les cons\u00e9quences fiscales de l\u2019adjonction d\u2019une nouvelle activit\u00e9. Le recours aux conseils d\u2019un professionnel peut s\u2019av\u00e9rer n\u00e9cessaire pour s\u00e9curiser la situation de l\u2019entreprise.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La restructuration de l\u2019entreprise peut n\u00e9cessiter l\u2019adjonction d\u2019activit\u00e9s nouvelles. Hormis ses cons\u00e9quences juridiques et \u00e9conomiques, l\u2019adjonction d\u2019une nouvelle activit\u00e9 peut engendrer d&rsquo;importantes cons\u00e9quences sur le plan fiscal si cette derni\u00e8re s&rsquo;assimile \u00e0 un changement d&rsquo;activit\u00e9 r\u00e9elle pour l&rsquo;entreprise. Valoxy\u00a0vous propose&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ajout d&#039;une nouvelle activit\u00e9 : quelles cons\u00e9quences fiscales ?<\/title>\n<meta name=\"description\" content=\"Hormis les cons\u00e9quences juridiques et \u00e9conomiques, l&#039;ajout d\u2019une nouvelle activit\u00e9 peut dans certains cas engendrer d&#039;importantes cons\u00e9quences fiscales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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