{"id":13859,"date":"2016-06-07T00:30:52","date_gmt":"2016-06-06T22:30:52","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13859"},"modified":"2025-07-18T16:05:15","modified_gmt":"2025-07-18T14:05:15","slug":"scic","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/scic\/","title":{"rendered":"Qu\u2019est-ce qu\u2019une SCIC ?"},"content":{"rendered":"<p style=\"text-align: justify;\">Cr\u00e9\u00e9e en 2001, la soci\u00e9t\u00e9 coop\u00e9rative d\u2019int\u00e9r\u00eat collectif (SCIC) est une forme de <strong>coop\u00e9rative particuli\u00e8re qui vise \u00e0 un besoin d\u2019utilit\u00e9 sociale<\/strong>. Elle peut constituer une <strong>alternative \u00e0 l\u2019association<\/strong> pour des projets sp\u00e9cifiques. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France,\u00a0 revient en d\u00e9tail sur cette forme d\u2019entreprise parfois m\u00e9connue.<\/p>\n<h2 style=\"text-align: justify;\"><strong>1 \u2013 La SCIC\u00a0: pr\u00e9sentation<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>La SCIC n\u2019est pas une forme juridique en tant que telle<\/strong>, mais une soci\u00e9t\u00e9 qui suit les obligations l\u00e9gales li\u00e9es \u00e0 la forme qu&rsquo;elle aura choisie. Ainsi, une SCIC form\u00e9e sur le mod\u00e8le d\u2019une SA devra avoir au moins 7 actionnaires, et en respecter les r\u00e8gles de fonctionnement. Elle peut donc rev\u00eatir diverses formes, et notamment \u00eatre :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une <strong>soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e <\/strong>(SARL)<\/li>\n<li>Une <strong>soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/strong> (SAS)<\/li>\n<li>Ou encore une <strong>soci\u00e9t\u00e9 anonyme<\/strong> (SA)<\/li>\n<\/ul>\n<p>La SCIC est \u00e9galement soumise aux r\u00e8gles communes du droit du travail, du Code civil et du code du Commerce. Elle se distingue par le fait d&rsquo;avoir pour objet la production de <strong>biens ou de services d\u2019int\u00e9r\u00eat collectif qui poss\u00e8dent une utilit\u00e9 sociale<\/strong>. Ce type d\u2019entreprise se caract\u00e9rise enfin par une <strong>gestion d\u00e9sint\u00e9ress\u00e9e<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\"><strong>2 &#8211; La constitution de la SCIC<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong>A) Le capital social de la SCIC<\/strong><\/h3>\n<p style=\"text-align: justify;\">Le <strong>capital social<\/strong> peut \u00eatre fixe ou variable.<\/p>\n<p style=\"text-align: justify;\">Lorsque la SCIC prend la forme juridique d&rsquo;une SAS ou d&rsquo;une SARL, le capital social ne fait l\u2019objet d\u2019aucune limitation. En revanche, il doit \u00eatre au minimum de 18 500 euros si la SCIC prend la forme juridique d&rsquo;une SA.<\/p>\n<p style=\"text-align: justify;\">Contrairement aux soci\u00e9t\u00e9s \u00ab\u00a0classiques\u00a0\u00bb,<strong> la SCIC doit se faire agr\u00e9er par la pr\u00e9fecture<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong>[encadre2]Remarque\u00a0: une association peut vouloir modifier ses statuts afin de rev\u00eatir la forme de SCIC<\/strong>. Une telle r\u00e9solution doit s\u2019op\u00e9rer en ayant conscience des cons\u00e9quences importantes qu\u2019elle engendre, car ces deux statuts pr\u00e9sentent des diff\u00e9rences majeures.<strong>[\/encadre2]<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong>B\/ Les associ\u00e9s de la SCIC<br \/>\n<\/strong><\/h3>\n<p style=\"text-align: justify;\">La SCIC peut comprendre une grande diversit\u00e9 d\u2019associ\u00e9s :<img decoding=\"async\" class=\" wp-image-13724 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/RDV3-300x200.jpg\" alt=\"scic\" width=\"239\" height=\"159\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Salari\u00e9s ou cadres<\/strong> qui produisent des biens ou des services,<\/li>\n<li><strong>Clients ou fournisseurs<\/strong> qui b\u00e9n\u00e9ficient des biens et services produits,<\/li>\n<li><strong>Personnes morales<\/strong> qui participent et adh\u00e8rent au projet (collectivit\u00e9s, associations\u2026).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Remarque<\/strong> : la SCIC doit comprendre entre 3 et 100 associ\u00e9s si elle prend la forme d\u2019une SARL ou d\u2019une SAS. La diversit\u00e9 des acteurs entrant en jeu est l&rsquo;une des caract\u00e9ristiques de cette soci\u00e9t\u00e9.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">La <strong>responsabilit\u00e9 de l\u2019associ\u00e9 est limit\u00e9e au montant de ses apports<\/strong>.<\/p>\n<p style=\"text-align: justify;\">La SCIC se caract\u00e9rise par une <strong>stricte \u00e9galit\u00e9 des associ\u00e9s<\/strong>, notamment en mati\u00e8re de droit de vote.<\/p>\n<p style=\"text-align: justify;\">Comme pour toute soci\u00e9t\u00e9, il est n\u00e9cessaire de <strong>r\u00e9diger des statuts,<\/strong> et la SCIC est inscrite au <strong>Registre du commerce et des soci\u00e9t\u00e9s (RCS)<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Certaines <strong>entit\u00e9s publiques<\/strong> (\u00e9tablissements publics, collectivit\u00e9s territoriales\u2026) <strong>peuvent participer au capital social,<\/strong> sans exc\u00e9der cependant\u00a0 une participation de 50%.<\/p>\n<h2 style=\"text-align: justify;\"><strong>3 &#8211;\u00a0Le fonctionnement de la SCIC<\/strong><\/h2>\n<p style=\"text-align: justify;\">La SCIC se caract\u00e9rise par des r\u00e8gles de fonctionnement propres aux coop\u00e9ratives, et notamment l&rsquo;id\u00e9e d\u2019\u00e9galit\u00e9 entre les associ\u00e9s.<\/p>\n<h3 style=\"text-align: justify;\"><strong>A) La prise de d\u00e9cision<\/strong><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-12522 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/reve.jpg\" alt=\"scic\" width=\"209\" height=\"157\" \/>Comme expos\u00e9 ci-dessus, les <strong>associ\u00e9s sont\u00a0mis sur un pied d\u2019\u00e9galit\u00e9<\/strong>. En effet, <strong>chaque associ\u00e9 dispose d\u2019une voix, quelle que soit son importance dans le capital<\/strong>. Cette \u00e9galit\u00e9\u00a0 distingue la SCIC des soci\u00e9t\u00e9s \u00ab\u00a0classiques\u00a0\u00bb pour lesquelles le nombre de voix est g\u00e9n\u00e9ralement proportionnel au pourcentage d\u00e9tenu dans le capital social.<\/p>\n<p style=\"text-align: justify;\">Les d\u00e9cisions se prennent en <strong>assembl\u00e9e g\u00e9n\u00e9rale<\/strong>.<\/p>\n<h3 style=\"text-align: justify;\"><strong>B) La r\u00e9partition des \u00ab\u00a0b\u00e9n\u00e9fices\u00a0\u00bb<\/strong><\/h3>\n<p class=\"p1\"><span class=\"s1\">Les objectifs de la SCIC sont d\u00e9sint\u00e9ress\u00e9s.<\/span> En cons\u00e9quence, l\u2019\u00e9ventuel b\u00e9n\u00e9fice qu\u2019elle pourrait r\u00e9aliser fait l\u2019objet de r\u00e8gles sp\u00e9cifiques :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>57,5% du b\u00e9n\u00e9fice est affect\u00e9 \u00e0 une r\u00e9serve qui ne peut pas \u00eatre distribu\u00e9e aux associ\u00e9s<\/strong>\u00a0;<\/li>\n<li>Le <strong>reste peut s&rsquo;affecter \u00e0 une r\u00e9mun\u00e9ration (limit\u00e9e) des associ\u00e9s<\/strong> de la soci\u00e9t\u00e9 (apr\u00e8s d\u00e9duction des aides publiques et associatives).<\/li>\n<\/ul>\n<h3><strong>C) Le r\u00e9gime fiscal<\/strong><\/h3>\n<p style=\"text-align: justify;\">La SCIC est <strong>assujettie aux imp\u00f4ts commerciaux<\/strong> (<strong>imp\u00f4t sur les b\u00e9n\u00e9fices<\/strong>, <strong>TVA<\/strong>\u2026). Pour tenir compte de ses sp\u00e9cificit\u00e9s (d\u00e9sint\u00e9ressement),\u00a0les <strong>montants affect\u00e9s \u00e0 la r\u00e9serve impartageable n\u2019entrent pas dans la base imposable<\/strong> \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. (sur le m\u00eame principe que la part \u00ab\u00a0impartageable\u00a0\u00bb du r\u00e9sultat des SCOP, \u00e9galement exon\u00e9r\u00e9s d\u2019IS \u00e0 hauteur de la \u00ab part travail\u00a0\u00bb).<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Remarque<\/strong> : la fiscalit\u00e9 de la SCIC se distingue de celle applicable \u00e0 l\u2019association \u00ab\u00a0loi de 1901\u00a0\u00bb. En effet, cette derni\u00e8re n\u2019est en principe pas assujettie aux imp\u00f4ts commerciaux.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Le dirigeant, \u00e0 condition de ne pas poss\u00e9der plus de 50% des titres, est impos\u00e9 \u00e0 <strong>l&rsquo;imp\u00f4t sur le revenu<\/strong> dans la cat\u00e9gorie\u00a0des traitements et salaires. Il en est de m\u00eame pour les revenus qu\u2019il per\u00e7oit s\u2019il poss\u00e8de un contrat de travail au sein de la soci\u00e9t\u00e9.<\/p>\n<h3 style=\"text-align: justify;\"><strong>D) Le r\u00e9gime social du dirigeant<img decoding=\"async\" class=\" wp-image-11785 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1-264x300.jpg\" alt=\"les outils pour \u00e9viter les disputent entre associ\u00e9s\" width=\"159\" height=\"181\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1-264x300.jpg 264w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/quelle-direction-gimp-70-1.jpg 316w\" sizes=\"(max-width: 159px) 100vw, 159px\" \/><\/strong><\/h3>\n<p style=\"text-align: justify;\">Lorsque le dirigeant poss\u00e8de un contrat de travail, il rel\u00e8ve du r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale.<\/p>\n<p style=\"text-align: justify;\">S\u2019il n\u2019en poss\u00e8de pas, il rel\u00e8ve du r\u00e9gime des <strong>travailleurs non salari\u00e9s (TNS)<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><strong>Conclusion<\/strong><\/h2>\n<p style=\"text-align: justify;\">La SCIC est une soci\u00e9t\u00e9 coop\u00e9rative s\u2019adressant aux personnes d\u00e9sireuses de r\u00e9aliser un projet d\u00e9sint\u00e9ress\u00e9 dans un cadre strictement \u00e9galitaire. Le choix entre SCIC et association peut s\u2019av\u00e9rer complexe, et le recours aux conseils d\u2019un professionnel peut permettre d\u2019optimiser ce choix.<\/p>\n<p class=\"p2\"><span class=\"s1\">Pour plus d\u2019informations sur les formes d\u2019entreprises coop\u00e9ratives, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s3\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><a href=\"https:\/\/valoxy.org\/blog\/la-scop-societe-cooperative-et-participative\/\">La SCOP (Soci\u00e9t\u00e9 Coop\u00e9rative et Participative)<\/a><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/association-quel-interet\/\"><span class=\"s3\">Quel est l\u2019int\u00e9r\u00eat de cr\u00e9er une entreprise sous la forme d\u2019une association ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/definition-avantages-et-inconvenients-des-societes-a-capital-variable\/\"><span class=\"s3\">D\u00e9finition, avantages et inconv\u00e9nients des soci\u00e9t\u00e9s \u00e0 capital variable<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9\u00e9e en 2001, la soci\u00e9t\u00e9 coop\u00e9rative d\u2019int\u00e9r\u00eat collectif (SCIC) est une forme de coop\u00e9rative particuli\u00e8re qui vise \u00e0 un besoin d\u2019utilit\u00e9 sociale. Elle peut constituer une alternative \u00e0 l\u2019association pour des projets sp\u00e9cifiques. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-13859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qu\u2019est-ce qu\u2019une SCIC ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La soci\u00e9t\u00e9 coop\u00e9rative d\u2019int\u00e9r\u00eat collectif (SCIC) est une forme de coop\u00e9rative particuli\u00e8re qui vise \u00e0 un besoin d\u2019utilit\u00e9 sociale.\" \/>\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\/scic\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u2019est-ce qu\u2019une SCIC ? 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