{"id":1643,"date":"2022-01-31T08:00:26","date_gmt":"2022-01-31T07:00:26","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1643"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"amenegement-des-dispositifs-d-exoneration-des-plus-values-de-cession-d-entreprise","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1643","title":{"rendered":"Am\u00e9nagement des dispositifs d\u2019exon\u00e9ration des plus-values de cession d&rsquo;entreprise"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1643\" class=\"elementor elementor-1643\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cf9e95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cf9e95\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6d7f86\" data-id=\"f6d7f86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de7c2f3 elementor-widget elementor-widget-heading\" data-id=\"de7c2f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de janvier 2022<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eff0558 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eff0558\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e7756d\" data-id=\"5e7756d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5202cd4 elementor-widget elementor-widget-heading\" data-id=\"5202cd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42851b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42851b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9469bf\" data-id=\"e9469bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10b32dd elementor-widget elementor-widget-heading\" data-id=\"10b32dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Am\u00e9nagement des dispositifs d\u2019exon\u00e9ration des plus-values de cession d'entreprise <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9eea873 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9eea873\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-927fe43\" data-id=\"927fe43\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-097a72d elementor-widget elementor-widget-text-editor\" data-id=\"097a72d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u2022 Rel\u00e8vement des seuils pour l&rsquo;exon\u00e9ration de la plus-value professionnelle lors de la cession d&rsquo;entreprise<\/strong><\/p><p>Les entreprises individuelles, soci\u00e9t\u00e9s \u00e0 l\u2019Imp\u00f4t sur les Revenus (IR) et soci\u00e9t\u00e9s \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) sous certaines conditions, peuvent b\u00e9n\u00e9ficier d\u2019une <strong>exon\u00e9ration totale ou partielle de la plus-value de cession<\/strong> en fonction de la valeur des actifs c\u00e9d\u00e9s <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031011688\/2021-10-07\/\">(article 238 quindecies du CGI)<\/a>.<br \/><br \/>Ce r\u00e9gime d\u2019exon\u00e9ration est soumis au respect de certaines conditions, notamment l\u2019exercice de l\u2019activit\u00e9 depuis plus de 5 ans, la cession de l\u2019entreprise ou d\u2019une branche compl\u00e8te d\u2019activit\u00e9 et l\u2019absence de direction ou de d\u00e9tention de la majorit\u00e9 du capital de la soci\u00e9t\u00e9 acqu\u00e9reur.<br \/><br \/>Si les conditions sont satisfaites, la plus-value de cession est exon\u00e9r\u00e9e d\u2019imp\u00f4t. Les seuils initialement pr\u00e9vus ont \u00e9t\u00e9 relev\u00e9s par l&rsquo;article 19 de la loi de finances pour 2022 :<\/p><ul><li>totalement si la valeur des \u00e9l\u00e9ments c\u00e9d\u00e9s (hors immobilier ) est inf\u00e9rieure \u00e0 500 000 \u20ac (au lieu de 300 000 \u20ac) ;<\/li><li>partiellement si cette valeur est comprise entre 500.000 \u20ac et 1.000.000 \u20ac (au lieu d&rsquo;une fourchette entre 300 000 \u20ac et 500 000 \u20ac).<\/li><\/ul><p>Entr\u00e9e en vigueur des nouveaux seuils :<\/p><ul><li>au titre de l&rsquo;ann\u00e9e 2021 et suivantes pour les entreprises relevant de l&rsquo;imp\u00f4t sur le revenu,<\/li><li>au titre des exercices clos \u00e0 compter du 31 d\u00e9cembre 2021 pour les contribuables relevant de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s.<\/li><\/ul><p><strong>\u2022 Rallongement temporaire du d\u00e9lai de cession pour la plus-value exon\u00e9r\u00e9e lors du d\u00e9part en retraite<\/strong><\/p><p>Afin de tenir compte des difficult\u00e9s rencontr\u00e9es par les entrepreneurs individuels et les associ\u00e9s de soci\u00e9t\u00e9 de personnes qui ont fait valoir leurs droits \u00e0 la retraite en 2019,2020 et 2021 pour trouver un repreneur dans le d\u00e9lai de deux ans pr\u00e9vus, la loi pr\u00e9voit un allongement \u00e0 trois ans du d\u00e9lai entre le d\u00e9part \u00e0 la retraite et la cession.<br \/>Ainsi les entrepreneurs (ou associ\u00e9s de soci\u00e9t\u00e9s de personne) qui ont fait valoir leurs droits \u00e0 la retraite entre le 1er janvier 2019 et le 31 d\u00e9cembre 2021 peuvent \u00eatre \u00e9ligible \u00e0 l&rsquo;exon\u00e9ration si :<\/p><ul><li>il respecte les conditions de l&rsquo;article 151 septies A,<\/li><li><strong>la date de d\u00e9part \u00e0 la retraite pr\u00e9c\u00e8de la cession,<\/strong><\/li><li>la cession est r\u00e9alis\u00e9 dans les trois ans du d\u00e9parts \u00e0 la retraite.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de janvier 2022 Actualit\u00e9s fiscales Am\u00e9nagement des dispositifs d\u2019exon\u00e9ration des plus-values de cession d&rsquo;entreprise \u2022 Rel\u00e8vement des seuils pour l&rsquo;exon\u00e9ration de la plus-value professionnelle lors de la cession d&rsquo;entreprise Les entreprises individuelles, soci\u00e9t\u00e9s \u00e0 l\u2019Imp\u00f4t sur les Revenus (IR) et soci\u00e9t\u00e9s \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) sous certaines conditions, peuvent b\u00e9n\u00e9ficier [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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