{"id":7590,"date":"2023-02-24T05:45:00","date_gmt":"2023-02-24T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reporter-limposition-du-gain-tire-de-la-vente-de-titres-possible\/"},"modified":"2023-02-24T05:45:00","modified_gmt":"2023-02-24T04:45:00","slug":"reporter-limposition-du-gain-tire-de-la-vente-de-titres-possible","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reporter-limposition-du-gain-tire-de-la-vente-de-titres-possible\/","title":{"rendered":"Reporter l\u2019imposition du gain tir\u00e9 de la vente de titres : possible ?"},"content":{"rendered":"<p >Apr\u00e8s avoir apport\u00e9 les titres de son entreprise \u00e0 une soci\u00e9t\u00e9 qu\u2019il contr\u00f4le un dirigeant demande \u00e0 b\u00e9n\u00e9ficier d\u2019un dispositif fiscal de faveur lui permettant d\u2019\u00e9chapper temporairement au paiement l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9 \u00e0 cette occasion. Sauf que pour en b\u00e9n\u00e9ficier, il est imp\u00e9ratif de respecter certaines conditions extr\u00eamement pr\u00e9cises. Explications\u2026<\/p>\n<div>\n<h2>Aider une filiale = activit\u00e9 \u00e9conomique ?<\/h2>\n<p>En principe, un dirigeant doit payer de l\u2019imp\u00f4t sur le revenu sur le gain r\u00e9sultant de la vente des titres de son entreprise.<\/p>\n<p>Cependant, pour att\u00e9nuer cette charge fiscale particuli\u00e8re, il existe plusieurs dispositifs permettant de baisser le montant de l\u2019imp\u00f4t ou d\u2019en diff\u00e9rer le paiement.<\/p>\n<p>Tel est le cas du m\u00e9canisme dit de \u00ab l\u2019apport-cession \u00bb. Sch\u00e9matiquement, ce m\u00e9canisme consiste \u00e0 apporter les titres de son entreprise \u00e0 une soci\u00e9t\u00e9 en \u00e9change d\u2019une partie du capital de celle-ci.<\/p>\n<p>\u00c0 la suite de cette op\u00e9ration, si l\u2019entrepreneur contr\u00f4le la soci\u00e9t\u00e9, et toutes conditions par ailleurs remplies, il b\u00e9n\u00e9ficiera d\u2019un report d\u2019imposition.<\/p>\n<p>Concr\u00e8tement, il ne paiera l\u2019imp\u00f4t sur le gain r\u00e9alis\u00e9 lors de l\u2019apport de ses titres qu\u2019au moment de leur revente par la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire de l\u2019apport : on dit que cette vente met fin au report d\u2019imposition.<\/p>\n<p>Notez toutefois qu\u2019il n\u2019est pas mis fin \u00e0 ce report d\u2019imposition :<\/p>\n<ul>\n<li>lorsque la vente des titres a lieu plus de 3 ans apr\u00e8s l\u2019apport ;<\/li>\n<li>ou lorsque dans les 2 ans qui suivent la cession des titres, la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire de l\u2019apport r\u00e9investie 60 % du produit de la vente dans une activit\u00e9 \u00e9conomique.<\/li>\n<\/ul>\n<p>C\u2019est sur dernier point qu\u2019un entrepreneur et l\u2019administration fiscale se sont r\u00e9cemment querell\u00e9s, l\u2019administration refusant d\u2019admettre le caract\u00e8re \u00e9conomique de certains investissements effectu\u00e9s par la soci\u00e9t\u00e9.<\/p>\n<p>Ce que confirme le juge. Ici, les investissements en cause consistaient en des pr\u00eats accord\u00e9s aux filiales de la soci\u00e9t\u00e9 pour soutenir leur tr\u00e9sorerie\u2026 Ce qui rel\u00e8ve d\u2019une activit\u00e9 financi\u00e8re et non \u00e9conomique !<\/p>\n<p>D\u00e8s lors, parce que les conditions permettant de b\u00e9n\u00e9ficier du report d\u2019imposition ne sont pas r\u00e9unies, il est mis fin au report en question et le dirigeant doit bel et bien s\u2019acquitter de l\u2019imp\u00f4t d\u00fb !<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la cour administrative d\u2019appel de Nantes du 23 d\u00e9cembre 2022, n\u00b0 20NT03798<\/p>\n<p><a title=\"Reporter l\u2019imposition du gain tir\u00e9 de la vente de titres : possible ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reporter-limposition-du-gain-tire-de-la-vente-de-titres-possible\" target=\"_blank\" rel=\"noopener\">Reporter l\u2019imposition du gain tir\u00e9 de la vente de titres : possible ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/ventesociete.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s avoir apport\u00e9 les titres de son entreprise \u00e0 une soci\u00e9t\u00e9 qu\u2019il contr\u00f4le un dirigeant demande \u00e0 b\u00e9n\u00e9ficier d\u2019un dispositif fiscal de faveur lui permettant d\u2019\u00e9chapper temporairement au paiement l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9 \u00e0 cette occasion. Sauf que pour en b\u00e9n\u00e9ficier, il est imp\u00e9ratif de respecter certaines conditions extr\u00eamement pr\u00e9cises. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":7591,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7590","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>Reporter l\u2019imposition du gain tir\u00e9 de la vente de titres : possible ? - 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\/reporter-limposition-du-gain-tire-de-la-vente-de-titres-possible\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reporter l\u2019imposition du gain tir\u00e9 de la vente de titres : possible ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir apport\u00e9 les titres de son entreprise \u00e0 une soci\u00e9t\u00e9 qu\u2019il contr\u00f4le un dirigeant demande \u00e0 b\u00e9n\u00e9ficier d\u2019un dispositif fiscal de faveur lui permettant d\u2019\u00e9chapper temporairement au paiement l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9 \u00e0 cette occasion. 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