{"id":1857,"date":"2022-08-02T08:00:20","date_gmt":"2022-08-02T06:00:20","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1857"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"exoneration-dans-le-cadre-d-un-depart-a-la-retraite","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1857","title":{"rendered":"Exon\u00e9ration dans le cadre d&rsquo;un d\u00e9part \u00e0 la retraite"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1857\" class=\"elementor elementor-1857\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6cf35d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6cf35d\" 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-f31b9fa\" data-id=\"f31b9fa\" 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-373185d elementor-widget elementor-widget-heading\" data-id=\"373185d\" 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 juillet 2022<br><\/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-99d8070 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99d8070\" 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-a182ce1\" data-id=\"a182ce1\" 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-919e2b6 elementor-widget elementor-widget-heading\" data-id=\"919e2b6\" 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<br><\/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-ded10fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ded10fd\" 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-a7f22dd\" data-id=\"a7f22dd\" 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-98fa96e elementor-widget elementor-widget-heading\" data-id=\"98fa96e\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Exon\u00e9ration dans le cadre d'un d\u00e9part \u00e0 la retraite<\/h3>\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-26b9731 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26b9731\" 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-478911f\" data-id=\"478911f\" 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-a274d8f elementor-widget elementor-widget-text-editor\" data-id=\"a274d8f\" 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><b><u>Entreprise individuelle :<\/u><\/b><\/p><p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6209-PGP.html\/identifiant%3DBOI-BIC-PVMV-40-20-20-30-20220511#20_9\" target=\"_blank\" rel=\"noopener\">BOI-BIC-PVMV-40-20-20-30 &#8211; BIC &#8211;<br \/>Plus-values et moins-values &#8211; R\u00e9gimes particuliers &#8211; Plus et moins-values r\u00e9alis\u00e9es en fin d&rsquo;exploitation &#8211; Exon\u00e9ration des plus-values professionnelles r\u00e9alis\u00e9s lors du d\u00e9part \u00e0 la retraite du c\u00e9dant &#8211; Conditions de l&rsquo;exon\u00e9ration | bofip.impots.gouv.fr<\/a><\/p><p>Pour rappel, les conditions pour obtenir cet abattement sont les suivantes (<a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/questions\/comment-beneficier-de-lexoneration-des-plus-values-reservees-aux-petites#:~:text=L%27article%20151%20septies%20du,seuil%20de%20chiffre%20d%27affaires.\" target=\"_blank\" rel=\"noopener\">art 151 septies A du CGI<\/a>) : <\/p><ul><li>Cession \u00e0 titre on\u00e9reux d\u2019une entreprise individuelle,<\/li><li>L\u2019entreprise c\u00e9d\u00e9e doit r\u00e9pondre \u00e0 la d\u00e9finition communautaire des PME<\/li><li>Moins de 250 salari\u00e9s<\/li><li>Chiffre d\u2019affaires inf\u00e9rieur \u00e0 50 millions d\u2019euros ou total bilan n\u2019exc\u00e9dant pas 43 millions d\u2019euros<\/li><li>Capital non d\u00e9tenu \u00e0 hauteur de 25% ou plus par une entreprise ne r\u00e9pondant pas \u00e0 la d\u00e9finition de la PME<\/li><li>L&rsquo;activit\u00e9 doit avoir \u00e9t\u00e9 exerc\u00e9e pendant au moins 5 ans,<\/li><li>Le c\u00e9dant doit cesser toute fonction de direction ainsi que toute activit\u00e9 salari\u00e9e dans l\u2019entreprise individuelle c\u00e9d\u00e9e,<\/li><li>Absence de contr\u00f4le capitalistique de l\u2019entreprise cessionnaire.<\/li><\/ul><p>Cet abattement ne s\u2019applique que pour l\u2019imp\u00f4t sur le revenu (les pr\u00e9l\u00e8vements sociaux restant int\u00e9gralement dus).<br \/>Pour obtenir cet abattement, le c\u00e9dant doit faire valoir ses droits \u00e0 la retraite dans les 2 ans pr\u00e9c\u00e9dant ou suivant la cession.<\/p><p><i><u>Nouveaut\u00e9s :<\/u><\/i><br \/>Ce dispositif devait prendre fin au 31\/12\/2022. Mais il a \u00e9t\u00e9 prolong\u00e9 <b>jusqu&rsquo;au 31 d\u00e9cembre 2024.<\/b><br \/>De plus, le c\u00e9dant qui a fait valoir ses droits \u00e0 la retraite entre le 1er janvier 2019 et le 31 d\u00e9cembre 2021 et avant la cession, le d\u00e9lai maximal s\u00e9parant le d\u00e9part \u00e0 la retraite et le d\u00e9lai s\u00e9parant la cessation de ses fonctions de cette m\u00eame cession a \u00e9t\u00e9 <b>prolong\u00e9 de 24 \u00e0 36 mois<\/b>.<\/p><p><b><u>Cession de parts :<\/u><\/b><\/p><p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13520-PGP.html\/ACTU-2022-00047\">A<span><span style=\"background-color: #ffffff\">m\u00e9nagement du dispositif d&rsquo;abattement fixe applicable aux gains de cession de titres de PME r\u00e9alis\u00e9s par les dirigeants lors de leur d\u00e9part \u00e0 la retraite<\/span><\/span><br \/><\/a><\/p><p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13520-PGP.html\/ACTU-2022-00047\">(loi n\u00b0 2021-1900 du 30 d\u00e9cembre 2021 de finances pour 2022, art. 19, II et III)<\/a><\/p><p><span><span style=\"background-color: #ffffff\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13520-PGP.html\/ACTU-2022-00047\">Jurisprudence (CE, d\u00e9cision du 21 octobre 2020, n\u00b0 437598)<\/a><\/span><\/span><\/p><p>Pour rappel, les conditions pour obtenir cet abattement sont les suivantes (art 150-0 D Ter du CGI):\u00a0<\/p><ul><li>Cession \u00e0 titre on\u00e9reux de l&rsquo;int\u00e9gralit\u00e9 des actions, parts ou droits d\u00e9tenus par le c\u00e9dant dans la soci\u00e9t\u00e9 dont les titres ou droits sont c\u00e9d\u00e9s, ou plus de 50 % des droits de vote,<\/li><li>La soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es doit r\u00e9pondre \u00e0 la d\u00e9finition communautaire des PME<\/li><li>Moins de 250 salari\u00e9s<\/li><\/ul><ul><li>Chiffre d\u2019affaires inf\u00e9rieur \u00e0 50 millions d\u2019euros ou total bilan n\u2019exc\u00e9dant pas 43 millions d\u2019euros<\/li><li>Capital non d\u00e9tenu \u00e0 hauteur de 25% ou plus par une entreprise ne r\u00e9pondant pas \u00e0 la d\u00e9finition de la PME<\/li><li>Avoir exerc\u00e9 de fa\u00e7on continue une fonction de direction pendant au moins 5 ans pr\u00e9c\u00e9dant la cession,<\/li><li>Le dirigeant doit cesser toute fonction de direction au sein de la soci\u00e9t\u00e9 c\u00e9d\u00e9e,<\/li><li>En cas de cession \u00e0 une entreprise, ne pas d\u00e9tenir, directement ou indirectement, de droits de vote ou de droits dans les b\u00e9n\u00e9fices sociaux de l&rsquo;entreprise cessionnaire,<\/li><li>D\u00e9tenir les titres c\u00e9d\u00e9s depuis au moins un an \u00e0 la date de la cession.<\/li><\/ul><p>L\u2019abattement est limit\u00e9 \u00e0 500 000 \u20ac.<\/p><p>Pour obtenir cet abattement, le c\u00e9dant doit faire valoir ses droits \u00e0 la retraite dans les 2 ans pr\u00e9c\u00e9dant ou suivant la cession.<\/p><p><u><i>Nouveaut\u00e9s :\u00a0<\/i><\/u><\/p><p>Les m\u00eames nouveaut\u00e9s ont \u00e9t\u00e9 mises en place pour les dirigeants c\u00e9dant les titres de leur PME dans le cadre d\u2019un d\u00e9part \u00e0 la retraite : le d\u00e9lai est port\u00e9 \u00e0 <b>trois ans<\/b> mais seulement si le c\u00e9dant fait valoir ses droits \u00e0 la retraite entre le 1er janvier 2019 et le 31 d\u00e9cembre 2021 et le dispositif est prorog\u00e9.<\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62d782b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62d782b\" 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-43cf6b0\" data-id=\"43cf6b0\" 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-d2bf204 elementor-widget elementor-widget-image\" data-id=\"d2bf204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"550\" height=\"374\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Retraite.png\" class=\"attachment-large size-large wp-image-1859\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Retraite.png 550w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Retraite-300x204.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/>\t\t\t\t\t\t\t\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 juillet 2022 Actualit\u00e9s fiscales Exon\u00e9ration dans le cadre d&rsquo;un d\u00e9part \u00e0 la retraite Entreprise individuelle : BOI-BIC-PVMV-40-20-20-30 &#8211; BIC &#8211;Plus-values et moins-values &#8211; R\u00e9gimes particuliers &#8211; Plus et moins-values r\u00e9alis\u00e9es en fin d&rsquo;exploitation &#8211; Exon\u00e9ration des plus-values professionnelles r\u00e9alis\u00e9s lors du d\u00e9part \u00e0 la retraite du c\u00e9dant &#8211; Conditions de l&rsquo;exon\u00e9ration [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1857","post","type-post","status-publish","format-standard","hentry","category-fiscal"],"_links":{"self":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1857"}],"version-history":[{"count":3,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1857\/revisions"}],"predecessor-version":[{"id":1866,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1857\/revisions\/1866"}],"wp:attachment":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}