{"id":9979,"date":"2024-04-12T00:00:00","date_gmt":"2024-04-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vente-de-parts-sociales-et-depart-a-la-retraite-apres-lheure-cest-plus-lheure\/"},"modified":"2024-04-12T00:00:00","modified_gmt":"2024-04-11T22:00:00","slug":"vente-de-parts-sociales-et-depart-a-la-retraite-apres-lheure-cest-plus-lheure","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-de-parts-sociales-et-depart-a-la-retraite-apres-lheure-cest-plus-lheure\/","title":{"rendered":"Vente de parts sociales et d\u00e9part \u00e0 la retraite : apr\u00e8s l\u2019heure, c\u2019est plus l\u2019heure !"},"content":{"rendered":"<p>Un notaire vend les parts sociales de sa soci\u00e9t\u00e9 et fait valoir ses droits \u00e0 la retraite ce qui, selon lui, lui permet de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale sur le gain r\u00e9alis\u00e9 \u00e0 l\u2019occasion de cette vente. Mais encore aurait-il fallu que toutes les conditions soient respect\u00e9es, comme le lui rappelle l\u2019administration fiscale\u2026 puis le juge !<\/p>\n<h2>Une exon\u00e9ration d\u2019imp\u00f4t sous conditions !<\/h2>\n<p>Un notaire vend les parts sociales qu\u2019il d\u00e9tient dans une soci\u00e9t\u00e9 civile professionnelle (SCP) et, \u00e0 cette occasion, fait valoir ses droits \u00e0 la retraite. Parce qu\u2019il estime remplir toutes les conditions requises, il demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale applicable sur le gain (plus-value) r\u00e9alis\u00e9 \u00e0 l\u2019occasion de cette vente.<\/p>\n<p>Au cours d\u2019un contr\u00f4le, l\u2019administration fiscale remet en cause cette exon\u00e9ration consid\u00e9rant que certaines conditions, pourtant imp\u00e9ratives pour b\u00e9n\u00e9ficier de l\u2019avantage, ne sont pas respect\u00e9es.<\/p>\n<p>Elle rappelle que ce r\u00e9gime avantageux suppose, notamment :<\/p>\n<ul>\n<li>la cessation de toute fonction dans la soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es ;<\/li>\n<li>l\u2019admission \u00e0 faire valoir ses droits \u00e0 la retraite dans le d\u00e9lai de 24 mois pr\u00e9c\u00e9dant ou suivant la cession des parts sociales \u00e0 l\u2019origine de la plus-value.<\/li>\n<\/ul>\n<p>\u00ab Ce qui est le cas ici ! \u00bb, soutient le notaire, qui rappelle qu\u2019il a cess\u00e9 toute fonction dans la SCP et qu\u2019il a d\u00e9pos\u00e9 sa demande de liquidation de ses droits \u00e0 pension de retraite dans le d\u00e9lai imparti.<\/p>\n<p>\u00ab Non, trop tard ! \u00bb, conteste l\u2019administration : si cette demande de liquidation a effectivement \u00e9t\u00e9 d\u00e9pos\u00e9e dans le d\u00e9lai de 24 mois suivant la vente des parts sociales, pour autant, la date d\u2019entr\u00e9e en jouissance des droits \u00e0 pension de retraite est intervenue apr\u00e8s ce d\u00e9lai.<\/p>\n<p>Par ailleurs, un notaire est consid\u00e9r\u00e9 comme ayant cess\u00e9 effectivement toute activit\u00e9 \u00e0 la date \u00e0 laquelle son arr\u00eat\u00e9 de radiation est publi\u00e9 au Journal Officiel. Une publication intervenue plus de 2 ans apr\u00e8s la vente des parts, constate l\u2019administration pour qui la condition li\u00e9e \u00e0 la cessation de toute fonction dans la soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es n\u2019est pas non plus remplie.<\/p>\n<p>Partant de l\u00e0, l\u2019exon\u00e9ration d\u2019imp\u00f4t n\u2019est pas applicable.<\/p>\n<p>Sauf que le d\u00e9lai d\u2019instruction de ses demandes, ayant entra\u00een\u00e9 le d\u00e9passement du d\u00e9lai de 24 mois entre la vente de ses parts sociales et l\u2019entr\u00e9e en jouissance de ses droits \u00e0 la retraite et la publication tardive de sa radiation ne sont pas de sa faute, conteste le notaire.<\/p>\n<p>\u00ab Sans incidence ! \u00bb, tranche le juge : l\u2019entr\u00e9e en jouissance de ses droits \u00e0 la retraite \u00e9tant intervenue plus de 24 mois apr\u00e8s la vente des parts sociales, l\u2019exon\u00e9ration ne peut \u00eatre que refus\u00e9e !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049375186?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=9&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 4 avril 2024, no 23LY00111<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vente-de-parts-sociales-et-depart-a-la-retraite-apres-l-heure-c-est-plus-l-heure\" target=\"_blank\" rel=\"noopener\">Vente de parts sociales et d\u00e9part \u00e0 la retraite : apr\u00e8s l\u2019heure, c\u2019est plus l\u2019heure !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/departretraite.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un notaire vend les parts sociales de sa soci\u00e9t\u00e9 et fait valoir ses droits \u00e0 la retraite ce qui, selon lui, lui permet de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale sur le gain r\u00e9alis\u00e9 \u00e0 l\u2019occasion de cette vente. Mais encore aurait-il fallu que toutes les conditions soient respect\u00e9es, comme le lui rappelle l\u2019administration fiscale\u2026 puis le juge !<\/p>\n","protected":false},"author":0,"featured_media":9980,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vente de parts sociales et d\u00e9part \u00e0 la retraite : apr\u00e8s l\u2019heure, c\u2019est plus l\u2019heure ! - 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\/vente-de-parts-sociales-et-depart-a-la-retraite-apres-lheure-cest-plus-lheure\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente de parts sociales et d\u00e9part \u00e0 la retraite : apr\u00e8s l\u2019heure, c\u2019est plus l\u2019heure ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un notaire vend les parts sociales de sa soci\u00e9t\u00e9 et fait valoir ses droits \u00e0 la retraite ce qui, selon lui, lui permet de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration fiscale sur le gain r\u00e9alis\u00e9 \u00e0 l\u2019occasion de cette vente. 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