{"id":19009,"date":"2016-12-23T00:30:01","date_gmt":"2016-12-22T23:30:01","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19009"},"modified":"2025-08-01T10:17:01","modified_gmt":"2025-08-01T08:17:01","slug":"exoneration-plus-values-article-151-septies","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/exoneration-plus-values-article-151-septies\/","title":{"rendered":"L\u2019exon\u00e9ration des plus-values en fonction des recettes"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019article 151 septies du CGI pr\u00e9voit l\u2019exon\u00e9ration des plus-values professionnelles pour les entrepreneurs individuels et soci\u00e9t\u00e9s de personnes relevant de l\u2019IR.<\/p>\n<p style=\"text-align: justify;\"><strong>Cette exon\u00e9ration a vocation \u00e0 jouer en cas de transmission de l\u2019entreprise ou de la soci\u00e9t\u00e9. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Toutefois, il est imp\u00e9ratif que l\u2019entreprise ou la soci\u00e9t\u00e9 ne d\u00e9passe pas certaines limites de chiffre d\u2019affaires et que la personne y exerce son activit\u00e9 professionnelle depuis au moins 5 ans.<\/strong><\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous pr\u00e9sente\u00a0 ce m\u00e9canisme d\u2019exon\u00e9ration, \u00e9tant entendu que celui-ci ne se cumule pas avec celui pr\u00e9vu par l\u2019article 238 quindecies du CGI.<\/p>\n<h2 style=\"text-align: justify;\">I. Les conditions de l\u2019exon\u00e9ration<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. L\u2019activit\u00e9 exerc\u00e9e<\/h3>\n<p style=\"text-align: justify;\">Les plus-values doivent \u00eatre r\u00e9alis\u00e9es dans le cadre d\u2019une <strong>activit\u00e9 commerciale, industrielle, lib\u00e9rale, artisanale ou agricole professionnelle.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il est donc n\u00e9cessaire que l\u2019exploitant s\u2019implique personnellement, directement et de fa\u00e7on continue dans l\u2019accomplissement de l\u2019activit\u00e9.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. La dur\u00e9e de l\u2019activit\u00e9<\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019activit\u00e9 doit avoir \u00e9t\u00e9 exerc\u00e9e pendant 5 ann\u00e9es.<img decoding=\"async\" class=\"alignright wp-image-18875\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/hesitation.jpg\" alt=\"condtions de l'exon\u00e9ration de l'article 151 septies\" width=\"154\" height=\"116\" \/><\/strong><\/p>\n<p style=\"text-align: justify;\">Ce d\u00e9lai est d\u00e9compt\u00e9 \u00e0 partir du d\u00e9but de l\u2019activit\u00e9 autrement dit la date de cr\u00e9ation ou d\u2019acquisition de la client\u00e8le, du fonds de commerce ou de la soci\u00e9t\u00e9 et ce jusqu\u2019\u00e0 la date de cl\u00f4ture de l\u2019exercice au titre duquel la plus-value est r\u00e9alis\u00e9e.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. La nature des biens c\u00e9d\u00e9s<\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019exon\u00e9ration de <a href=\"https:\/\/valoxy.org\/blog\/les-plus-values-professionnelles\/\">plus-value<\/a> ne concerne que les biens qui appartiennent \u00e0 l\u2019entreprise et qui figurent donc \u00e0 son actif immobilis\u00e9. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Les biens doivent, en outre, \u00eatre affect\u00e9s \u00e0 l\u2019exercice de l\u2019activit\u00e9 professionnelle.<\/strong><\/p>\n<p style=\"text-align: justify;\">Les terrains \u00e0 b\u00e2tir ne peuvent toutefois pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration sauf si ces terrains sont c\u00e9d\u00e9s \u00e0 des personnes physiques et qu\u2019ils sont destin\u00e9s \u00e0 la construction d\u2019immeubles \u00e0 usage d\u2019habitation.<\/p>\n<h2 style=\"text-align: justify;\">II. Le r\u00e9gime de l\u2019exon\u00e9ration des plus values<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Pour les entreprises de vente de marchandises ou fourniture de logements<\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-16938 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/comptabilite-alias.png\" alt=\"calcul de l'exon\u00e9ration article 151 septies\" width=\"175\" height=\"175\" \/>Le m\u00e9canisme d\u2019exon\u00e9ration pour ces entreprises fonctionne de la fa\u00e7on suivante :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Exon\u00e9ration totale de la plus-value si le montant des recettes est inf\u00e9rieur \u00e0 250 000 \u20ac HT<\/strong><\/li>\n<li><strong>Exon\u00e9ration partielle si les recettes sont comprises entre 250 000 \u20ac et 350 000 \u20ac HT. La fraction exon\u00e9r\u00e9e se calcule alors comme suit :<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">= [(350 000 \u2013 montant des recettes)\/ 100 000] x plus-value<\/p>\n<ul style=\"text-align: justify;\">\n<li>Si les recettes sont sup\u00e9rieures \u00e0 350 000 \u20ac HT alors la plus-value est enti\u00e8rement imposable<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Exemple :<\/strong> une entreprise r\u00e9alise un CA HT de 280 000 \u20ac et une plus-value de 50 000 \u20ac.<br \/>\nLa part de la plus-value exon\u00e9r\u00e9e sera de : [(350 000 \u2013 280 000)\/100 000] x 50 000 = 35 000 \u20ac. Elle sera taxable \u00e0 hauteur de 15 000\u20ac.<\/div><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Pour les entreprises de prestations de services<\/h3>\n<p style=\"text-align: justify;\">Le r\u00e9gime d\u2019exon\u00e9ration des plus-values est le suivant :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Exon\u00e9ration totale de la plus-value si le montant des recettes est inf\u00e9rieur \u00e0 90 000 \u20ac HT<\/strong><\/li>\n<li><strong>Exon\u00e9ration partielle si le montant des recettes est compris entre 90 000 et 126 000 \u20ac HT. La fraction exon\u00e9r\u00e9e se calcule comme suit :<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">= [(126 000 \u2013 montant des recettes)\/ 36 000] x plus-value<\/p>\n<ul style=\"text-align: justify;\">\n<li>Si le montant des recettes est sup\u00e9rieur \u00e0 126 000 \u20ac alors la plus-value est enti\u00e8rement imposable<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">III. Calcul des limites d\u2019exon\u00e9ration des plus values<\/h2>\n<p style=\"text-align: justify;\">Dans le cas g\u00e9n\u00e9ral, le seuil d\u2019exon\u00e9ration s&rsquo;appr\u00e9cie au regard de la moyenne des recettes HT r\u00e9alis\u00e9es au cours des exercices clos, ramen\u00e9s le cas \u00e9ch\u00e9ant \u00e0 12 mois, au cours des 2 ann\u00e9es civiles pr\u00e9c\u00e9dant l\u2019ann\u00e9e de r\u00e9alisation de la plus-value.<\/p>\n<p style=\"text-align: justify;\">Il existe cependant des particularit\u00e9s.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. En cas d\u2019activit\u00e9 mixte<\/h3>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\"alignright wp-image-16714\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\" alt=\"situations particuli\u00e8res de l'article 151 septies\" width=\"222\" height=\"147\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1-300x199.jpg 300w\" sizes=\"(max-width: 222px) 100vw, 222px\" \/>En cas d\u2019exercice d\u2019une activit\u00e9 qui rel\u00e8ve \u00e0 la fois de la vente et de la prestation de services, l\u2019exon\u00e9ration totale est applicable si sont respect\u00e9es les deux conditions cumulatives suivantes : <\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Le montant global des recettes n\u2019exc\u00e8de pas 250 000 \u20ac<\/strong><\/li>\n<li><strong>Le montant du CA des activit\u00e9s autres que la vente ou la fourniture de logements est inf\u00e9rieur \u00e0 90 000 \u20ac<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">On rencontre g\u00e9n\u00e9ralement ce cas dans les entreprises qui facturent les mat\u00e9riaux et la main d\u2019\u0153uvre des travaux qu\u2019elles r\u00e9alisent.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Pluralit\u00e9 d\u2019entreprises<\/h3>\n<p style=\"text-align: justify;\"><strong>Si le chef d\u2019entreprise exploite personnellement plusieurs entreprises, le montant des recettes \u00e0 prendre en compte est celui de l\u2019ensemble des exploitations.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il en est de m\u00eame si l\u2019exploitant individuel est membre d\u2019une<a href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\"> soci\u00e9t\u00e9 de personnes \u00e0 l\u2019IR<\/a> : il sera pris en compte les recettes r\u00e9alis\u00e9es dans la soci\u00e9t\u00e9 \u00e0 proportion des droits dans les b\u00e9n\u00e9fices.<\/p>\n<p style=\"text-align: justify;\">Toutefois, cette globalisation s&rsquo;effectue par cat\u00e9gorie de revenus.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur l\u2019exon\u00e9ration des plus values, appelez nos experts chez Valoxy, et consultez les articles de notre blog\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\">Imposition sur les plus values : mais que restera-t-il aux entrepreneurs ?<\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/exoneration-plus-values-article-151-septies\/\"><span class=\"s2\">L\u2019exon\u00e9ration des plus-values en fonction des recettes : l\u2019article 151 septies<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/baisse-de-la-fiscalite-des-plus-values-pour-les-entrepreneurs\/\"><span class=\"s2\">Baisse de la fiscalit\u00e9 des plus-values pour les entrepreneurs.<\/span><\/a><\/li>\n<li class=\"li1\"><span class=\"s2\">Plus-values des particuliers sur cessions de titres : r\u00e9gimes d\u2019imposition<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 151 septies du CGI pr\u00e9voit l\u2019exon\u00e9ration des plus-values professionnelles pour les entrepreneurs individuels et soci\u00e9t\u00e9s de personnes relevant de l\u2019IR. Cette exon\u00e9ration a vocation \u00e0 jouer en cas de transmission de l\u2019entreprise ou de la soci\u00e9t\u00e9. Toutefois, il est&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[50,99,100,98],"class_list":["post-19009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","tag-fiscalite","tag-impot","tag-plus-values-professionnelles","tag-transmission-entreprise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exon\u00e9ration des plus-values en fonction des recettes<\/title>\n<meta name=\"description\" content=\"L&#039;article 151 septies du CGI permet une exon\u00e9ration des plus-values (totale ou partielle) en cas de transmission d&#039;entreprise sous conditions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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