{"id":1213,"date":"2020-11-11T05:45:00","date_gmt":"2020-11-11T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/transmission-dentreprise-des-droits-de-mutation-deductibles\/"},"modified":"2022-06-03T09:24:00","modified_gmt":"2022-06-03T07:24:00","slug":"transmission-dentreprise-des-droits-de-mutation-deductibles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/transmission-dentreprise-des-droits-de-mutation-deductibles\/","title":{"rendered":"Transmission d\u2019entreprise : des droits de mutation\u2026 d\u00e9ductibles ?"},"content":{"rendered":"

Les droits de mutation acquitt\u00e9s \u00e0 l\u2019occasion de la transmission d\u2019une entreprise sont-ils d\u00e9ductibles, pour le calcul de l\u2019imp\u00f4t, des r\u00e9sultats professionnels de l\u2019h\u00e9ritier ou du b\u00e9n\u00e9ficiaire de la donation ? R\u00e9ponse\u2026<\/p>\n

\n

Transmission d\u2019entreprise : une d\u00e9duction sous condition\u2026<\/h2>\n

La transmission d\u2019une entreprise individuelle par voie de donation ou de succession est, par principe, soumise aux droits de mutation.<\/p>\n

Jusqu\u2019en mars 2004, pour le calcul de l\u2019imp\u00f4t, ces droits \u00e9taient d\u00e9ductibles des r\u00e9sultats professionnels de l\u2019h\u00e9ritier ou du b\u00e9n\u00e9ficiaire de la donation sous r\u00e9serve qu\u2019il prenne l\u2019engagement de poursuivre l\u2019activit\u00e9 en y participant de fa\u00e7on personnelle, continue et directe, pendant les 5 ann\u00e9es suivant la transmission.<\/p>\n

A partir de mars 2004, la condition tenant \u00e0 la poursuite de l\u2019activit\u00e9 au titre des 5 ann\u00e9es suivant la transmission a \u00e9t\u00e9 supprim\u00e9e.<\/p>\n

En cons\u00e9quence, depuis cette date, les droits de mutation acquitt\u00e9s \u00e0 l\u2019occasion de la transmission d\u2019une entreprise par l\u2019h\u00e9ritier ou le b\u00e9n\u00e9ficiaire de la donation sont d\u00e9ductibles de ses revenus professionnels si les \u00e9l\u00e9ments transmis (immeuble b\u00e2ti ou non b\u00e2ti, droit de pr\u00e9sentation de la client\u00e8le, etc.) sont affect\u00e9s, par nature, \u00e0 l\u2019exercice de la profession.<\/p>\n<\/div>\n

Source : R\u00e9ponse minist\u00e9rielle Grau du 3 novembre 2020, Assembl\u00e9e nationale, n\u00b028659<\/p>\n

Transmission d\u2019entreprise : des droits de mutation\u2026 d\u00e9ductibles ?<\/a> \u00a9 Copyright WebLex – 2020<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Les droits de mutation acquitt\u00e9s \u00e0 l\u2019occasion de la transmission d\u2019une entreprise sont-ils d\u00e9ductibles, pour le calcul de l\u2019imp\u00f4t, des r\u00e9sultats professionnels de l\u2019h\u00e9ritier ou du b\u00e9n\u00e9ficiaire de la donation ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":1,"featured_media":4842,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-1213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nTransmission d\u2019entreprise : des droits de mutation\u2026 d\u00e9ductibles ? - 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\/transmission-dentreprise-des-droits-de-mutation-deductibles\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transmission d\u2019entreprise : des droits de mutation\u2026 d\u00e9ductibles ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les droits de mutation acquitt\u00e9s \u00e0 l\u2019occasion de la transmission d\u2019une entreprise sont-ils d\u00e9ductibles, pour le calcul de l\u2019imp\u00f4t, des r\u00e9sultats professionnels de l\u2019h\u00e9ritier ou du b\u00e9n\u00e9ficiaire de la donation ? 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