Le pacte Dutreil est un dispositif fiscal qui, toutes conditions remplies, permet de r\u00e9duire le montant des droits d\u2019enregistrement d\u00fb lors de la transmission de titres de soci\u00e9t\u00e9. Parmi les conditions en question, la soci\u00e9t\u00e9 dont les titres sont transmis doit exercer \u00ab une activit\u00e9 op\u00e9rationnelle \u00bb de fa\u00e7on pr\u00e9pond\u00e9rante. Mais que se passe-t-il en cas de pluralit\u00e9 d\u2019activit\u00e9 ?<\/p>\n
\n
Pacte Dutreil et activit\u00e9 op\u00e9rationnelle : le cas de la pluralit\u00e9 d\u2019activit\u00e9<\/h2>\n
\u00c0 l\u2019occasion de la transmission de parts de soci\u00e9t\u00e9, des droits d\u2019enregistrement sont g\u00e9n\u00e9ralement dus.<\/p>\n
Il existe certains dispositifs permettant de r\u00e9duire (un peu) le montant des droits d\u00fb, parmi lesquels le Pacte Dutreil.<\/p>\n
Sch\u00e9matiquement, ce pacte permet, toutes conditions remplies (engagements collectif et individuel de conservation des titres, nature de l\u2019activit\u00e9 de la soci\u00e9t\u00e9 dont les titres sont transmis, etc.), de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de droits d\u2019enregistrement \u00e0 concurrence des \u00be de la valeur des titres transmis et ce, sans limitation de montant.<\/p>\n
Plus simplement, seuls 25 % de la valeur des titres transmis sera soumise \u00e0 l\u2019imp\u00f4t.<\/p>\n
Parmi les conditions \u00e0 remplir, la soci\u00e9t\u00e9 dont les titres sont transmis doit \u00eatre une soci\u00e9t\u00e9 \u00ab op\u00e9rationnelle \u00bb, c\u2019est-\u00e0-dire qu\u2019elle doit exercer, de mani\u00e8re pr\u00e9pond\u00e9rante, une activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale.<\/p>\n
Vous l\u2019aurez compris, si la soci\u00e9t\u00e9 exerce de mani\u00e8re pr\u00e9pond\u00e9rante une activit\u00e9 civile, il ne sera pas possible de mettre en place un pacte Dutreil.<\/p>\n
Mais qu\u2019en est-il des entreprises qui exercent \u00e0 la fois une activit\u00e9 \u00ab op\u00e9rationnelle \u00bb et une activit\u00e9 civile ? Dans ce cas de figure, comment appr\u00e9cier la pr\u00e9pond\u00e9rance de l\u2019activit\u00e9 ?<\/p>\n
Dans sa documentation, l\u2019administration fiscale pr\u00e9cise que tant que l\u2019activit\u00e9 civile ne repr\u00e9sente pas plus de 50 % du chiffre d\u2019affaires et 50 % la valeur v\u00e9nale des immobilisations, alors cette activit\u00e9 n\u2019est pas pr\u00e9pond\u00e9rante et n\u2019emp\u00eache pas la mise en place d\u2019un pacte.<\/p>\n
Voulant tester les limites de cette tol\u00e9rance administrative, un audacieux h\u00e9ritier tente de mettre en place un pacte Dutreil portant sur une soci\u00e9t\u00e9 pour laquelle l\u2019activit\u00e9 \u00e9ligible ne repr\u00e9sente que 19 % de son CA et 28 % de ses actifs.<\/p>\n
Ce qui attire l\u2019attention de l\u2019administration fiscale, qui redresse alors l\u2019h\u00e9ritier.<\/p>\n
Mais toujours aussi audacieux, il s\u2019en plaint au juge !<\/p>\n
Qui lui donne raison : l\u2019administration ne peut pas seulement se baser sur le ratio du chiffre d\u2019affaires et des actifs pour d\u00e9terminer le caract\u00e8re pr\u00e9pond\u00e9rant ou non d\u2019une activit\u00e9. Elle doit obligatoirement examiner les autres indices fond\u00e9s sur la nature de l’activit\u00e9 de la soci\u00e9t\u00e9 et les conditions de son exercice.<\/p>\n
L\u2019affaire devra donc \u00eatre rejug\u00e9e pour proc\u00e9der \u00e0 cet examen.<\/p>\n
Source : Arr\u00eat de la Cour de cassation du 25 janvier 2023, n\u00b0 20-23137<\/p>\n
Pacte Dutreil : un point sur la notion \u00ab d\u2019activit\u00e9 op\u00e9rationnelle pr\u00e9pond\u00e9rante \u00bb<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Le pacte Dutreil est un dispositif fiscal qui, toutes conditions remplies, permet de r\u00e9duire le montant des droits d\u2019enregistrement d\u00fb lors de la transmission de titres de soci\u00e9t\u00e9. Parmi les conditions en question, la soci\u00e9t\u00e9 dont les titres sont transmis doit exercer \u00ab une activit\u00e9 op\u00e9rationnelle \u00bb de fa\u00e7on pr\u00e9pond\u00e9rante. Mais que se passe-t-il en cas de pluralit\u00e9 d\u2019activit\u00e9 ?<\/p>\n","protected":false},"author":0,"featured_media":7578,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\n
Pacte Dutreil : un point sur la notion \u00ab d\u2019activit\u00e9 op\u00e9rationnelle pr\u00e9pond\u00e9rante \u00bb - 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\/pacte-dutreil-un-point-sur-la-notion-dactivite-operationnelle-preponderante\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacte Dutreil : un point sur la notion \u00ab d\u2019activit\u00e9 op\u00e9rationnelle pr\u00e9pond\u00e9rante \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le pacte Dutreil est un dispositif fiscal qui, toutes conditions remplies, permet de r\u00e9duire le montant des droits d\u2019enregistrement d\u00fb lors de la transmission de titres de soci\u00e9t\u00e9. 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