{"id":10180,"date":"2024-05-20T00:00:00","date_gmt":"2024-05-19T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vendre-des-parts-de-societe-un-cout-fiscal-de-125-e\/"},"modified":"2024-05-20T00:00:00","modified_gmt":"2024-05-19T22:00:00","slug":"vendre-des-parts-de-societe-un-cout-fiscal-de-125-e","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vendre-des-parts-de-societe-un-cout-fiscal-de-125-e\/","title":{"rendered":"Vendre des parts de soci\u00e9t\u00e9 : un co\u00fbt fiscal de 125 \u20ac ?"},"content":{"rendered":"<p>Si les juges ont pos\u00e9 le principe selon lequel la vente de l\u2019usufruit de titres de soci\u00e9t\u00e9 n\u2019est pas soumise aux droits d\u2019enregistrement proportionnels mais au seul droit fixe de 125 \u20ac, l\u2019administration fiscale partage-t-elle cette position ? R\u00e9ponse\u2026<\/p>\n<h2>Vendre l\u2019usufruit de titres de soci\u00e9t\u00e9 : 125 \u20ac, un point c\u2019est tout !<\/h2>\n<p>Pour rappel, le droit de propri\u00e9t\u00e9 se compose de la nue-propri\u00e9t\u00e9 (qui constitue le droit de disposer d\u2019un bien comme un propri\u00e9taire) et de l\u2019usufruit (qui constitue le droit d\u2019utiliser le bien en question et de percevoir les revenus qu\u2019il peut produire).<\/p>\n<p>\u00c0 l\u2019occasion de la vente de titres de soci\u00e9t\u00e9 en pleine propri\u00e9t\u00e9 (vente simultan\u00e9e de la nue-propri\u00e9t\u00e9 et de l\u2019usufruit), des droits d\u2019enregistrement proportionnels sont dus.<\/p>\n<p>Le montant de ces droits sont diff\u00e9rents selon la nature des titres vendus, le taux est de :<\/p>\n<ul>\n<li>0,1 % en cas de vente d\u2019actions ;<\/li>\n<li>3 % en cas de vente de parts sociales ;<\/li>\n<li>5 % en cas de vente de parts sociales d\u00e9tenues dans des soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/li>\n<\/ul>\n<p>Jusqu\u2019alors, un flou juridique persistait sur l\u2019application, ou non, de ces droits d\u2019enregistrement dans l\u2019hypoth\u00e8se o\u00f9 seul l\u2019usufruit des droits sociaux \u00e9tait vendu.<\/p>\n<p>Les juges ont mis fin \u00e0 ce doute en posant le principe selon lequel la vente de l\u2019usufruit de titres de soci\u00e9t\u00e9 (actions ou parts sociales) n\u2019est pas soumise aux droits d\u2019enregistrement proportionnels mais au seul droit fixe de 125 \u20ac contrairement \u00e0 la vente, en pleine propri\u00e9t\u00e9, de ces droits sociaux.<\/p>\n<p>Pour faire valoir cette r\u00e8gle, les juges rappellent que l\u2019usufruitier de droits sociaux ne peut pas se voir reconna\u00eetre la qualit\u00e9 d\u2019associ\u00e9, la vente de l\u2019usufruit des droits sociaux n\u2019emportant pas transfert de leur propri\u00e9t\u00e9.<\/p>\n<p>Un \u00e9claircissement tr\u00e8s attendu par les particuliers, mais pour autant non encore confirm\u00e9 par l\u2019administration fiscale.<\/p>\n<p>Mais c\u2019est chose fa\u00eete puisque l\u2019administration vient d\u2019int\u00e9grer cette m\u00eame position dans sa documentation.<\/p>\n<p>D\u00e9sormais, la r\u00e8gle est claire : la vente de l\u2019usufruit de titres de soci\u00e9t\u00e9 n\u2019est pas soumise \u00e0 ces taux proportionnels, mais au droit fixe des actes innom\u00e9s de 125 \u20ac.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3262-PGP.html\/identifiant%3DBOI-ENR-DMTOM-40-10-20-20240424\" rel=\"noopener\" target=\"_blank\">Bofip Imp\u00f4ts BOI-ENR-DMTOM-40-10-20 du 24 avril 2024<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000046683059?init=true&amp;page=1&amp;query=n%C2%B0+20-18.884&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation du 30 novembre 2022, no 20-18.884<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vendre-des-parts-de-societe-un-cout-fiscal-de-125-eu\" target=\"_blank\" rel=\"noopener\">Vendre vos parts de soci\u00e9t\u00e9\u2026 pour 125 \u20ac ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/droitfixe.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si les juges ont pos\u00e9 le principe selon lequel la vente de l\u2019usufruit de titres de soci\u00e9t\u00e9 n\u2019est pas soumise aux droits d\u2019enregistrement proportionnels mais au seul droit fixe de 125 \u20ac, l\u2019administration fiscale partage-t-elle cette position ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":10181,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-10180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vendre des parts de soci\u00e9t\u00e9 : un co\u00fbt fiscal de 125 \u20ac ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/vendre-des-parts-de-societe-un-cout-fiscal-de-125-e\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vendre des parts de soci\u00e9t\u00e9 : un co\u00fbt fiscal de 125 \u20ac ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si les juges ont pos\u00e9 le principe selon lequel la vente de l\u2019usufruit de titres de soci\u00e9t\u00e9 n\u2019est pas soumise aux droits d\u2019enregistrement proportionnels mais au seul droit fixe de 125 \u20ac, l\u2019administration fiscale partage-t-elle cette position ? 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