{"id":9301,"date":"2023-12-13T00:00:00","date_gmt":"2023-12-12T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/retraits-partiels-sur-pea-des-contributions-sociales-un-point-cest-tout\/"},"modified":"2023-12-13T00:00:00","modified_gmt":"2023-12-12T23:00:00","slug":"retraits-partiels-sur-pea-des-contributions-sociales-un-point-cest-tout","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/retraits-partiels-sur-pea-des-contributions-sociales-un-point-cest-tout\/","title":{"rendered":"Retraits partiels sur PEA : des contributions sociales, un point c\u2019est tout !"},"content":{"rendered":"<p>Parce que l\u2019administration fiscale a requalifi\u00e9 en \u00ab salaire \u00bb le gain qu\u2019il a per\u00e7u lors de la vente de ses actions et qu\u2019il a plac\u00e9 sur son plan \u00e9pargne en actions (PEA), un particulier consid\u00e8re que les retraits partiels effectu\u00e9s sur ce plan doivent \u00e9chapper aux contributions sociales. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Retraits partiels sur PEA : l\u2019origine des sommes \u00e7a ne compte pas\u2026<\/h2>\n<p>Une soci\u00e9t\u00e9 accorde \u00e0 son directeur de d\u00e9veloppement des bons de souscription d\u2019actions (BSA) qui lui permettent d\u2019acheter des actions de la soci\u00e9t\u00e9 \u00e0 un prix pr\u00e9f\u00e9rentiel.<\/p>\n<p>Des actions qu\u2019il revend 6 ans plus tard, r\u00e9alisant \u00e0 cette occasion un gain cons\u00e9quent qu\u2019il d\u00e9cide de placer sur son plan d\u2019\u00e9pargne en actions (PEA).<\/p>\n<p>Un gain que le directeur n\u2019a pas soumis l\u2019imp\u00f4t sur le revenu (IR)\u2026 Ce qui n\u2019a pas \u00e9chapp\u00e9 \u00e0 l\u2019administration fiscale ! Parce que les BSA ont \u00e9t\u00e9 accord\u00e9s au directeur en raison de ses fonctions au sein de la soci\u00e9t\u00e9 \u00e9mettrice des actions, le gain per\u00e7u lors de la vente des actions correspondantes constitue un \u00ab salaire \u00bb imposable en tant que tel \u00e0 l\u2019IR.<\/p>\n<p>Sauf que si ce gain n\u2019est pas une plus-value de cession de titres, mais un \u00ab salaire \u00bb, les retraits partiels qu\u2019il a effectu\u00e9s sur son PEA au cours des ann\u00e9es suivantes n\u2019auraient pas d\u00fb \u00eatre soumis aux contributions sur les produits de placements, en conclut le directeur.<\/p>\n<p>Pour lui, le gain r\u00e9sultant de la cession des actions (qu\u2019il a plac\u00e9 sur son PEA) ayant \u00e9t\u00e9 requalifi\u00e9 de \u00ab salaire \u00bb, les retraits partiels ne doivent pas \u00eatre qualifi\u00e9s de revenus de placements, mais bel et bien de \u00ab salaires \u00bb qui \u00e9chappent donc aux contributions sociales.<\/p>\n<p>\u00ab \u00c0 tort ! \u00bb, tranche le juge qui donne raison \u00e0 l\u2019administration : les retraits partiels de sommes d\u2019un PEA sont soumis aux contributions sociales sur les revenus de placements, quelle que soit l&#8217;origine des sommes retir\u00e9es.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048492186?init=true&amp;page=1&amp;query=461258&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 29 novembre 2023, no 461258<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/retraits-partiels-sur-pea-des-contributions-sociales-un-point-c-est-tout\" target=\"_blank\" rel=\"noopener\">Retraits partiels sur PEA : des contributions sociales, un point c\u2019est tout !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/taxe.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce que l\u2019administration fiscale a requalifi\u00e9 en \u00ab salaire \u00bb le gain qu\u2019il a per\u00e7u lors de la vente de ses actions et qu\u2019il a plac\u00e9 sur son plan \u00e9pargne en actions (PEA), un particulier consid\u00e8re que les retraits partiels effectu\u00e9s sur ce plan doivent \u00e9chapper aux contributions sociales. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9302,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9301","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>Retraits partiels sur PEA : des contributions sociales, un point c\u2019est tout ! 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