{"id":19020,"date":"2016-12-29T00:30:37","date_gmt":"2016-12-28T23:30:37","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19020"},"modified":"2024-09-26T17:01:28","modified_gmt":"2024-09-26T15:01:28","slug":"dispositif-exoneration-de-plus-values-depart-a-la-retraite-exploitant","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/dispositif-exoneration-de-plus-values-depart-a-la-retraite-exploitant\/","title":{"rendered":"Dispositif d\u2019exon\u00e9ration de plus-values : le d\u00e9part \u00e0 la retraite de l\u2019exploitant"},"content":{"rendered":"<p style=\"text-align: justify;\">Lorsque le chef d\u2019entreprise ou l\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes part \u00e0 la retraite en c\u00e9dant son entreprise individuelle ou la totalit\u00e9 de ses parts, il b\u00e9n\u00e9ficie d&rsquo;<strong>un dispositif d\u2019exon\u00e9ration sous conditions des plus-values.<\/strong><\/p>\n<p style=\"text-align: justify;\">De plus, l\u2019exon\u00e9ration peut \u00e9galement jouer en cas de cession d\u2019activit\u00e9 r\u00e9alis\u00e9e par une soci\u00e9t\u00e9 de personnes ou un groupement soumis \u00e0 l\u2019IR.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, liste dans cet article les conditions n\u00e9cessaires et les modalit\u00e9s de cette exon\u00e9ration.<\/p>\n<h2 style=\"text-align: justify;\">I. Les conditions de l\u2019exon\u00e9ration\u00a0de plus-values<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. L\u2019op\u00e9ration de cession<\/h3>\n<p style=\"text-align: justify;\">L\u2019exon\u00e9ration pour d\u00e9part \u00e0 la retraite est possible dans le cas des cessions suivantes : <img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-16203\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/garanties-1.jpg\" alt=\"op\u00e9rations de cession vis\u00e9es\" width=\"276\" height=\"203\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/garanties-1.jpg 318w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/garanties-1-300x221.jpg 300w\" sizes=\"(max-width: 276px) 100vw, 276px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">entreprise individuelle (EI)<\/a><\/strong> : la cession doit porter sur l\u2019ensemble des \u00e9l\u00e9ments d\u2019actif et de passif affect\u00e9s \u00e0 l\u2019activit\u00e9 professionnelle et tous les contrats attach\u00e9s \u00e0 l\u2019activit\u00e9,<\/li>\n<li><strong>parts d\u2019une <a href=\"https:\/\/valoxy.org\/blog\/societes-de-personnes-fonctionnement\/\">soci\u00e9t\u00e9 de personnes<\/a><\/strong> : il faut pour cela qu\u2019il y ait cession de l\u2019ensemble des parts de la soci\u00e9t\u00e9 (relevant du r\u00e9gime des soci\u00e9t\u00e9s de personnes) dans laquelle le c\u00e9dant exerce son activit\u00e9 professionnelle,<\/li>\n<li><strong>activit\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes<\/strong> : les associ\u00e9s d\u2019une soci\u00e9t\u00e9 de personnes peuvent b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration au titre de la cession d\u2019activit\u00e9 r\u00e9alis\u00e9e par la soci\u00e9t\u00e9 de personnes dont ils d\u00e9tiennent les parts si :\n<ul>\n<li>Tous les \u00e9l\u00e9ments d\u2019actifs professionnels de la soci\u00e9t\u00e9 sont c\u00e9d\u00e9s<\/li>\n<li>La cession co\u00efncide avec la dissolution de la soci\u00e9t\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Les conditions tenant au c\u00e9dant<\/h3>\n<p style=\"text-align: justify;\">Le c\u00e9dant doit, pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration, remplir un certain nombre de conditions :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u00catre entrepreneur individuel, associ\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes \u00e0 l\u2019IR<\/strong> o\u00f9 il exerce son activit\u00e9 professionnelle, ou associ\u00e9 d\u2019une soci\u00e9t\u00e9 ou d\u2019un groupement soumis \u00e0 l\u2019IR,<\/li>\n<li><strong>Avoir exerc\u00e9 son activit\u00e9 pendant au moins 5 ans<\/strong> : ce d\u00e9lai court \u00e0 compter du d\u00e9but de l\u2019exercice effectif de l\u2019activit\u00e9.<\/li>\n<li><strong>Cesser toute fonction dans l\u2019entreprise individuelle c\u00e9d\u00e9e<\/strong>, dans la soci\u00e9t\u00e9 ou le groupement dont les titres sont c\u00e9d\u00e9s. Le c\u00e9dant ne peut donc plus \u00eatre dirigeant ni salari\u00e9 de la soci\u00e9t\u00e9 qu&rsquo;il c\u00e8de.<\/li>\n<li><strong>Faire valoir ses droits \u00e0 la retraite<\/strong> dans les deux ans suivant ou pr\u00e9c\u00e9dant la date de la cession. Cette date s\u2019entend de celle \u00e0 laquelle il entre en jouissance de ses droits dans le r\u00e9gime de retraite auquel il est affili\u00e9.<\/li>\n<li><strong>Ne pas exercer un contr\u00f4le sur l\u2019entreprise cessionnaire<\/strong> : autrement dit, ne pas d\u00e9tenir directement ou indirectement plus de 50% des droits dans l\u2019entreprise cessionnaire. Cette condition s\u2019appr\u00e9cie au jour de la cession et pendant les trois ann\u00e9es suivantes.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. L\u2019entreprise c\u00e9d\u00e9e<\/h3>\n<p style=\"text-align: justify;\">Le r\u00e9gime d\u2019exon\u00e9ration est applicable aux entreprises qui rel\u00e8vent de l\u2019IR et aux contribuables exer\u00e7ant une activit\u00e9 professionnelle dans le cadre d\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR.<\/p>\n<p style=\"text-align: justify;\"><strong>Le dispositif est r\u00e9serv\u00e9 aux entreprises qui correspondent \u00e0 la d\u00e9finition de la PME communautaire :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Moins de 250 salari\u00e9s<\/li>\n<li>Un CA annuel inf\u00e9rieur \u00e0 50 millions d\u2019euros, ou un total bilan de moins de 43 millions d\u2019euros,<\/li>\n<li>Ne pas avoir son capital ou ses droits d\u00e9tenus \u00e0 hauteur de 25% ou plus par une ou plusieurs entreprises ne remplissant pas les conditions d\u2019effectif, de CA ou de total bilan.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u2019activit\u00e9 de l\u2019entreprise doit \u00eatre commerciale, industrielle, artisanale, lib\u00e9rale ou agricole.<\/p>\n<h2 style=\"text-align: justify;\">II. Les modalit\u00e9s de l\u2019exon\u00e9ration\u00a0de plus-values<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. L\u2019option<\/h3>\n<p style=\"text-align: justify;\"><strong>L&rsquo;exon\u00e9ration est un r\u00e9gime optionnel. Le contribuable doit exercer une option au moment du d\u00e9p\u00f4t de la d\u00e9claration de cessation. Il\u00a0 \u00e9tablit et signe alors sur papier libre un document indiquant :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019option pour l\u2019exon\u00e9ration bas\u00e9e sur l\u2019article 151 septies A<\/li>\n<li>La date de cession de l\u2019entreprise et des parts<\/li>\n<li>Un engagement du contribuable de produire aupr\u00e8s du service des imp\u00f4ts dont il d\u00e9pend le document attestant de sa date d\u2019entr\u00e9e en jouissance des droits acquis dans le r\u00e9gime de retraite dont il d\u00e9pend si ce document n\u2019est pas disponible au jour du d\u00e9p\u00f4t de la d\u00e9claration de cessation<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Champ de l\u2019exon\u00e9ration\u00a0de plus-values <strong><img decoding=\"async\" class=\"alignright wp-image-11772\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70.jpg\" alt=\"champ d'application exon\u00e9ration 151 septies A\" width=\"239\" height=\"160\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70-300x200.jpg 300w\" sizes=\"(max-width: 239px) 100vw, 239px\" \/><\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong>L\u2019exon\u00e9ration s\u2019applique \u00e0 l\u2019ensemble des <a href=\"https:\/\/valoxy.org\/blog\/les-plus-values-professionnelles\/\">plus-values \u00e0 court et long terme<\/a> d\u00e9gag\u00e9es \u00e0 l\u2019occasion de la cession, hors plus-values immobili\u00e8res qui, elles, b\u00e9n\u00e9ficient le<\/strong><strong> cas \u00e9ch\u00e9ant d\u2019un abattement pour dur\u00e9e de d\u00e9tention.<\/strong><\/p>\n<p style=\"text-align: justify;\">On mentionne la plus-value exon\u00e9r\u00e9e sur la d\u00e9claration de revenu (n\u00b02042) de l\u2019ann\u00e9e de cession.<\/p>\n<p style=\"text-align: justify;\">Il faut toutefois pr\u00e9ciser que <strong>les pr\u00e9l\u00e8vements sociaux au taux de 15,50% restent dus<\/strong>, l\u2019exon\u00e9ration ne portant que sur l\u2019IR.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Le cumul avec d\u2019autres dispositifs<\/h3>\n<p style=\"text-align: justify;\">Ce dispositif d&rsquo;exon\u00e9ration\u00a0<strong>peut se cumuler avec :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Le r\u00e9gime d\u2019exon\u00e9ration en fonction des recettes<\/li>\n<li>Le r\u00e9gime d\u2019exon\u00e9ration en fonction de la valeur des actifs c\u00e9d\u00e9s<\/li>\n<li>L\u2019abattement pour dur\u00e9e de d\u00e9tention des immeubles d\u2019exploitation<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">III. Le cas particulier des plus-values en report<\/h2>\n<p style=\"text-align: justify;\"><strong>Le dispositif d\u2019exon\u00e9ration s&rsquo;applique \u00e9galement aux plus-values en report d\u2019imposition ant\u00e9rieurement r\u00e9alis\u00e9es dans le cadre de :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019apport d\u2019immobilisations non amortissables d\u2019une entreprise individuelle ou d\u2019une branche compl\u00e8te d\u2019activit\u00e9 \u00e0 une soci\u00e9t\u00e9 par un exploitant individuel<\/li>\n<li>La restructuration de SCP<\/li>\n<li>L\u2019option pour l\u2019IS dans les soci\u00e9t\u00e9s de personnes o\u00f9 un associ\u00e9 exerce son activit\u00e9 professionnelle<\/li>\n<li>L\u2019apport d\u2019un brevet \u00e0 la soci\u00e9t\u00e9 charg\u00e9e de l\u2019exploiter<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Des conditions suppl\u00e9mentaires sont n\u00e9anmoins applicables pour que l\u2019exon\u00e9ration\u00a0de plus-values fonctionne. Le c\u00e9dant doit :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>avoir exerc\u00e9 de mani\u00e8re continue pendant les 5 ans pr\u00e9c\u00e9dant la cession l\u2019une des fonctions de direction<\/strong> permettant l\u2019exon\u00e9ration des titres en tant que biens professionnels \u00e0 l\u2019ISF<\/li>\n<li style=\"text-align: justify;\"><strong>cesser toute activit\u00e9<\/strong> dans la soci\u00e9t\u00e9 et faire valoir ses droits \u00e0 la retraite sous deux ans<\/li>\n<li style=\"text-align: justify;\"><strong>ne doit pas d\u00e9tenir directement ou indirectement le contr\u00f4le majoritaire de la soci\u00e9t\u00e9 cessionnaire<\/strong> jusqu\u2019au terme de la troisi\u00e8me ann\u00e9e suivant la cession<\/li>\n<\/ul>\n<p>De plus,<\/p>\n<ul>\n<li style=\"text-align: justify;\">la cession <strong>porte sur l\u2019ensemble des droits et titres<\/strong><\/li>\n<li style=\"text-align: justify;\">la soci\u00e9t\u00e9 doit \u00eatre une <strong>PME ayant exerc\u00e9 de fa\u00e7on continue pendant les 5 derni\u00e8res ann\u00e9es avant la cession une activit\u00e9 commerciale, artisanale, lib\u00e9rale, agricole, ou industrielle et avoir son si\u00e8ge dans l\u2019UE, en Norv\u00e8ge ou Islande.<\/strong><\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la fiscalit\u00e9 lors de la cession de votre entreprise, consultez les articles du blog Valoxy\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/questionnaire-preparation-cession-dentreprise\/\"><span class=\"s3\">Notre questionnaire pour pr\u00e9parer votre cession d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/paiement-differe-fractionne-droits-de-succession-transmission\/\"><span class=\"s3\">Paiement diff\u00e9r\u00e9-fractionn\u00e9 des droits de succession et transmission<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration-2\/\"><span class=\"s3\">IR: fiscalit\u00e9 en cas de cession de droits sociaux ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comment-reduire-fiscalite-lors-dune-transmission-dentreprise-familiale\/\"><span class=\"s3\">R\u00e9duire la fiscalit\u00e9 d\u2019une transmission d\u2019entreprise familiale ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque le chef d\u2019entreprise ou l\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes part \u00e0 la retraite en c\u00e9dant son entreprise individuelle ou la totalit\u00e9 de ses parts, il b\u00e9n\u00e9ficie d&rsquo;un dispositif d\u2019exon\u00e9ration sous conditions des plus-values. De plus, l\u2019exon\u00e9ration peut \u00e9galement jouer&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[101,50,98],"class_list":["post-19020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","tag-exoneration-plus-values","tag-fiscalite","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 de plus-values : le d\u00e9part \u00e0 la retraite de l\u2019exploitant<\/title>\n<meta name=\"description\" content=\"Le d\u00e9part \u00e0 la retraite de l&#039;exploitant, concomitant \u00e0 une cession de l&#039;entreprise, permet sous conditions de b\u00e9n\u00e9ficier d&#039;une exon\u00e9ration de plus-values\" \/>\n<meta name=\"robots\" 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