{"id":18960,"date":"2016-12-16T00:30:36","date_gmt":"2016-12-15T23:30:36","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18960"},"modified":"2024-11-06T15:14:19","modified_gmt":"2024-11-06T14:14:19","slug":"exoneration-transmissions-entreprise-article-238-quindecies","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/exoneration-transmissions-entreprise-article-238-quindecies\/","title":{"rendered":"L\u2019exon\u00e9ration des transmissions d\u2019entreprise : l\u2019article 238 quindecies"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019exon\u00e9ration de la transmission d\u2019entreprise est pr\u00e9vue par l\u2019article 238 quindecies du code g\u00e9n\u00e9ral des Imp\u00f4ts. Le droit fiscal fran\u00e7ais, malgr\u00e9 son aspect parfois complexe en ce qui concerne la transmission d\u2019entreprise, a cependant pr\u00e9vu certains dispositifs permettant de faciliter celle-ci, notamment en octroyant un avantage fiscal sur la plus-value.<\/p>\n<p style=\"text-align: justify;\"><strong>Ainsi, les plus-values r\u00e9alis\u00e9es au jour de la transmission d\u2019une entreprise individuelle ou d\u2019une branche compl\u00e8te d\u2019activit\u00e9 peuvent \u00eatre exon\u00e9r\u00e9es, totalement ou partiellement, en fonction de la valeur des actifs transmis.<\/strong><\/p>\n<p style=\"text-align: justify;\">Ce dispositif d\u2019exon\u00e9ration de la transmission d\u2019entreprise, pr\u00e9vu par l\u2019article 238 quindecies du code g\u00e9n\u00e9ral des imp\u00f4ts, n\u00e9cessite n\u00e9anmoins de remplir un certain nombre de conditions pour pouvoir en b\u00e9n\u00e9ficier.<\/p>\n<p style=\"text-align: justify;\">Cette exon\u00e9ration de la transmission d\u2019entreprise <strong>n\u2019est pas la seule existante<\/strong>. On d\u00e9nombre \u00e9galement d\u2019autres dispositifs comme l\u2019exon\u00e9ration des transmissions en fonction des recettes, l\u2019exon\u00e9ration en cas de d\u00e9part \u00e0 la retraite et l\u2019exon\u00e9ration pour dur\u00e9e de d\u00e9tention d&rsquo;un immeuble.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous en dit plus.<\/p>\n<h2 style=\"text-align: justify;\">I. Les op\u00e9rations vis\u00e9es par l\u2019exon\u00e9ration de la transmission pr\u00e9vue \u00e0 l\u2019article 238 quindecies<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Les conditions relatives au c\u00e9dant<\/h3>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9gime d\u2019exon\u00e9ration de l\u2019article 238 quindecies va s\u2019appliquer d\u00e8s lors que le c\u00e9dant se trouve \u00eatre :<\/strong> <img decoding=\"async\" class=\"alignright wp-image-18887\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche.jpg\" alt=\"entreprises concern\u00e9es par l'article 238 quindecies\" width=\"179\" height=\"147\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>Une entreprise relevant de l\u2019IR ;<\/li>\n<li>Un associ\u00e9 de soci\u00e9t\u00e9 de personnes y exer\u00e7ant son activit\u00e9 professionnelle ;<\/li>\n<li>Un organisme sans but lucratif soumis aux imp\u00f4ts commerciaux ;<\/li>\n<li>Une collectivit\u00e9 territoriale ;<\/li>\n<li>Une soci\u00e9t\u00e9 imposable \u00e0 l\u2019IS de plein droit ou sur option :\n<ul>\n<li>Lorsqu&rsquo;elle emploie moins de 250 salari\u00e9s<\/li>\n<li>Si son total de bilan est inf\u00e9rieur \u00e0 43 M d\u2019euros ou son chiffre d\u2019affaires annuel est inf\u00e9rieur \u00e0 50 M d\u2019euro<\/li>\n<li>Si le capital n\u2019est pas \u00eatre d\u00e9tenu \u00e0 plus de 25% par une ou des soci\u00e9t\u00e9s ne remplissant pas les crit\u00e8res pr\u00e9c\u00e9dents<\/li>\n<li>Et si la soci\u00e9t\u00e9 c\u00e8de une branche compl\u00e8te d\u2019activit\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>En cas de transmission \u00e0 titre on\u00e9reux d\u2019une entreprise individuelle ou d\u2019une branche compl\u00e8te d\u2019activit\u00e9, le c\u00e9dant, ou s\u2019il s\u2019agit d\u2019une soci\u00e9t\u00e9, l\u2019un de ses associ\u00e9s d\u00e9tenant directement ou indirectement au moins 50% des droits de vote ou du capital ou qui y exerce la direction effective, ne doit pas \u00eatre dans l\u2019une des situations suivantes :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>D\u00e9tenir directement ou indirectement plus de 50% des droits de vote ou du capital du cessionnaire ;<\/li>\n<li>Exercer en droit ou en faits la direction effective du cessionnaire. Sont vis\u00e9es l\u2019exercice des fonctions de gestion et d\u2019administration : g\u00e9rant, co-g\u00e9rant, directeur g\u00e9n\u00e9ral, directeur g\u00e9n\u00e9ral d\u00e9l\u00e9gu\u00e9, pr\u00e9sident du directoire, pr\u00e9sident du conseil d\u2019administration,\u2026<br \/>\nEst vis\u00e9 \u00e9galement l\u2019exercice d\u2019une activit\u00e9 de gestion et de direction m\u00eame sans mandat (gestion de fait).<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Les biens c\u00e9d\u00e9s<\/h3>\n<p style=\"text-align: justify;\">La mesure vise les transmissions \u00e0 titre gratuit (donation et succession) ainsi qu\u2019\u00e0 titre on\u00e9reux :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>D\u2019une entreprise individuelle :<\/strong> autrement dit un ensemble de biens meubles ou immeubles, corporels ou incorporels affect\u00e9s \u00e0 l\u2019exercice d\u2019une activit\u00e9 commerciale, industrielle, artisanale, agricole ou lib\u00e9rale.<\/li>\n<li><strong>D\u2019une branche compl\u00e8te d\u2019activit\u00e9 :<\/strong> l\u2019ensemble des \u00e9l\u00e9ments d\u2019actif et de passif d\u2019une division d\u2019une entreprise constituant une exploitation autonome. Cette qualification est une question de faits et doit faire l\u2019objet d\u2019un traitement au cas par cas.<\/li>\n<li><strong>Des parts d\u2019une soci\u00e9t\u00e9 de personnes relevant de l\u2019IR :<\/strong> la cession doit porter sur l\u2019ensemble des droits ou parts d\u00e9tenus par un contribuable exer\u00e7ant son activit\u00e9 professionnelle dans le cadre de la soci\u00e9t\u00e9. Les biens doivent donc \u00eatre consid\u00e9r\u00e9s comme affect\u00e9s \u00e0 l\u2019exercice de la profession.<\/li>\n<li><strong>D\u2019un fonds de commerce en <a href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\">location g\u00e9rance<\/a> :<\/strong> le r\u00e9gime de l\u2019article 238 quindecies est applicable \u00e0 condition que l\u2019activit\u00e9 soit exerc\u00e9e depuis au moins 5 ans au moment de la mise en location-g\u00e9rance et que la transmission soit faite au profit du locataire.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. La dur\u00e9e d\u2019exercice de l\u2019activit\u00e9<\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019activit\u00e9 doit avoir \u00e9t\u00e9 exerc\u00e9e depuis au moins 5 ans.<\/strong><\/p>\n<p style=\"text-align: justify;\">Cette dur\u00e9e se d\u00e9compte \u00e0 partir du jour du d\u00e9but de l\u2019activit\u00e9 (date de cr\u00e9ation ou d\u2019acquisition du bien) jusqu\u2019\u00e0 la date de la transmission.<\/p>\n<h2 style=\"text-align: justify;\">II. La mise en \u0153uvre de l\u2019exon\u00e9ration de la transmission<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Port\u00e9e de l\u2019exon\u00e9ration<\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019exon\u00e9ration concerne \u00e0 la fois les plus-values \u00e0 court et long terme.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Sont toutefois exclues les plus-values r\u00e9sultant de la cession d\u2019immeubles b\u00e2tis ou non et de la cession des stocks.<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u00e9anmoins, peuvent \u00eatre exon\u00e9r\u00e9es les cessions de l\u2019ensemble des parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re si l\u2019actif de ladite soci\u00e9t\u00e9 se compose \u00e0 plus de 50% de biens immobiliers affect\u00e9s \u00e0 son exploitation.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Exon\u00e9ration totale de la plus-value <img decoding=\"async\" class=\"alignright wp-image-11773\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\" alt=\"calcul plus-value exon\u00e9r\u00e9e 238 quindecies\" width=\"237\" height=\"158\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg 300w\" sizes=\"(max-width: 237px) 100vw, 237px\" \/><\/h3>\n<p style=\"text-align: justify;\"><strong>Les \u00e9l\u00e9ments de la branche d\u2019activit\u00e9 c\u00e9d\u00e9e ou de l\u2019entreprise individuelle servant de base au calcul des droits d\u2019enregistrement doivent avoir une valeur inf\u00e9rieure \u00e0 300 000 \u20ac hors taxes.<\/strong><\/p>\n<p style=\"text-align: justify;\">Cela revient donc \u00e0 prendre en compte la valeur du fonds c\u00e9d\u00e9 hors immeubles et stocks.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Exon\u00e9ration partielle de la plus-value<\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019exon\u00e9ration de la plus-value est partielle quand la valeur des biens c\u00e9d\u00e9s d\u00e9passe 300 000 \u20ac mais sans exc\u00e9der 500 000 \u20ac.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le montant exon\u00e9r\u00e9 se calcule comme suit :<\/p>\n<p style=\"text-align: justify;\">= [(500 000 \u2013 valeur de la cession) \/ 200 000] x plus-value<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Exemple :<\/strong> un entrepreneur individuel vend son fonds de commerce pour une valeur de 475 000 \u20ac acquis pour une valeur de 150 000 \u20ac.<\/p>\n<p style=\"text-align: justify;\">La plus-value est de : 475 000 \u2013 150 000 = 325 000 \u20ac.<\/p>\n<p style=\"text-align: justify;\">L\u2019exon\u00e9ration est donc de :<\/p>\n<p style=\"text-align: justify;\">= [(500 000 \u2013 475 000)\/200 000] x 325 000<\/p>\n<p style=\"text-align: justify;\">= 40 625 \u20ac <\/div><\/p>\n<p><span class=\"s1\">Pour plus d\u2019informations sur la fiscalit\u00e9 des cessions d\u2019entreprise, 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-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=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/exonerations-en-matiere-de-gfa\/\"><span class=\"s3\">Les exon\u00e9rations fiscales possibles en mati\u00e8re de GFA<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-plus-values-optimise-par-apport-cession\/\"><span class=\"s3\">Plus-values de cession de parts : optimiser leur fiscalisation gr\u00e2ce \u00e0 l\u2019apport cession.<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><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<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sarl-ou-sas-differences-fiscales-cessions-de-titres\/\"><span class=\"s3\">SARL ou SAS : Les diff\u00e9rences fiscales lors d\u2019une cession de titres.<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019exon\u00e9ration de la transmission d\u2019entreprise est pr\u00e9vue par l\u2019article 238 quindecies du code g\u00e9n\u00e9ral des Imp\u00f4ts. Le droit fiscal fran\u00e7ais, malgr\u00e9 son aspect parfois complexe en ce qui concerne la transmission d\u2019entreprise, a cependant pr\u00e9vu certains dispositifs permettant de faciliter&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,7],"tags":[97,98],"class_list":["post-18960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-fusac","tag-exoneration-plus-value","tag-transmission-entreprise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019exon\u00e9ration de la transmission d\u2019entreprise | Valoxy<\/title>\n<meta name=\"description\" content=\"Le CGI pr\u00e9voit l\u2019exon\u00e9ration de la plus value de la transmission d\u2019entreprise en fonction de la valeur 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