{"id":8846,"date":"2023-04-17T08:00:26","date_gmt":"2023-04-17T06:00:26","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=8846"},"modified":"2023-03-06T12:29:53","modified_gmt":"2023-03-06T11:29:53","slug":"comment-beneficier-du-report-dimposition-des-plus-values-en-cas-de-donation-de-parts","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/comment-beneficier-du-report-dimposition-des-plus-values-en-cas-de-donation-de-parts\/","title":{"rendered":"Comment b\u00e9n\u00e9ficier du report d\u2019imposition des plus-values en cas de donation de parts\u00a0?"},"content":{"rendered":"<h2>Comment b\u00e9n\u00e9ficier du report d\u2019imposition des plus-values en cas de donation de parts\u00a0?<\/h2>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-8850 size-medium\" src=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high-194x300.png\" alt=\"comment_beneficier_du_report_d_imposition_des_plus_values_en_cas_de_donation_de_parts\" width=\"194\" height=\"300\" srcset=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high-194x300.png 194w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high-663x1024.png 663w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high-768x1185.png 768w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high-995x1536.png 995w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/comment_beneficier_du_report_dimposition_des_plus-values_en_cas_donation_de_parts__high.png 1174w\" sizes=\"(max-width: 194px) 100vw, 194px\" \/><\/p>\n<p><strong>En principe, les parts que d\u00e9tient un associ\u00e9 personne physique dans une soci\u00e9t\u00e9 de personnes exer\u00e7ant une activit\u00e9 professionnelle relevant de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux, des b\u00e9n\u00e9fices non commerciaux ou des b\u00e9n\u00e9fices agricoles sont consid\u00e9r\u00e9es comme des \u00e9l\u00e9ments d\u2019actif affect\u00e9s \u00e0 l\u2019exercice de sa profession.<\/strong><\/p>\n<p>Aussi, lorsque cet associ\u00e9 transmet ses parts \u00e0 titre gratuit \u00e0 ses h\u00e9ritiers ou \u00e0 un donataire, cette op\u00e9ration assimil\u00e9e \u00e0 une vente est susceptible de donner lieu \u00e0 l\u2019imposition d\u2019une plus-value professionnelle.<\/p>\n<p>N\u00e9anmoins, ces plus-values peuvent b\u00e9n\u00e9ficier d\u2019un report d\u2019imposition jusqu\u2019\u00e0 la date de cession, de rachat, d\u2019annulation ou de transmission ult\u00e9rieure des titres transmis.<\/p>\n<p>Lorsque l\u2019activit\u00e9 est poursuivie pendant au moins 5 ans par l\u2019un des h\u00e9ritiers ou donataires des titres \u00e0 compter de la date de la transmission \u00e0 titre gratuit, la plus-value en report est d\u00e9finitivement exon\u00e9r\u00e9e (CGI art. 151 nonies, II).<\/p>\n<p>&nbsp;<\/p>\n<h2>Conditions pour b\u00e9n\u00e9ficier du report d&rsquo;imposition<\/h2>\n<p>&nbsp;<\/p>\n<div class=\"ct_texte_paragraphe\">\n<p>Pour b\u00e9n\u00e9ficier du report d\u2019imposition, les conditions suivantes doivent \u00eatre satisfaites\u00a0:<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>la transmission doit consister en une donation ou en une succession ; la transmission de la seule nue-propri\u00e9t\u00e9 des parts est admise si toutes les conditions sont remplies\u00a0<span class=\"ct_reference\">(r\u00e9p. Patriat n\u00b0\u00a08544, JO 18\u00a0f\u00e9vrier 2010, S\u00e9n. quest. p.\u00a0381, disposition non retrouv\u00e9e au BOFiP du 12\/09\/2012)<\/span>\u00a0;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>elle doit porter sur les parts d\u2019une soci\u00e9t\u00e9 relevant de l\u2019IR au sein de laquelle l\u2019associ\u00e9 qui transmet ses parts exerce une activit\u00e9 professionnelle au sens de l\u2019article 151 nonies I du CGI ; en sont donc exclus les associ\u00e9s, simples apporteurs de capitaux qui n\u2019exercent pas d\u2019activit\u00e9 au sein de la soci\u00e9t\u00e9 ;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>l\u2019activit\u00e9 de la soci\u00e9t\u00e9 dont les parts sont transmises doit relever de la cat\u00e9gorie des BIC, des BNC ou des BA. Cette condition exclut les soci\u00e9t\u00e9s de gestion\u00a0mobili\u00e8re ou immobili\u00e8re ;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>le b\u00e9n\u00e9ficiaire de la transmission doit \u00eatre une personne physique ;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>le ou les b\u00e9n\u00e9ficiaires de la transmission doivent poursuivre l\u2019activit\u00e9 exerc\u00e9e au sein de la soci\u00e9t\u00e9 et opter express\u00e9ment pour le report d\u2019imposition lors de l\u2019acceptation de la transmission (CGI art. <a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=151%20nonies&amp;idspad=LEGIARTI000037099936\" target=\"_blank\" rel=\"noopener\">151 nonies<\/a>, II). En cas de pluralit\u00e9 d\u2019h\u00e9ritiers ou donataires, il suffit que l\u2019un d\u2019entre eux poursuive l\u2019activit\u00e9 exerc\u00e9e au sein de la soci\u00e9t\u00e9 pour que le report d\u2019imposition s\u2019applique \u00e0 tous les b\u00e9n\u00e9ficiaires de la transmission.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment b\u00e9n\u00e9ficier du report d\u2019imposition des plus-values en cas de donation de parts\u00a0? &nbsp; En principe, les parts que d\u00e9tient un associ\u00e9 personne physique dans une soci\u00e9t\u00e9 de personnes exer\u00e7ant une activit\u00e9 professionnelle relevant de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux, des b\u00e9n\u00e9fices non commerciaux ou des b\u00e9n\u00e9fices agricoles sont consid\u00e9r\u00e9es comme des \u00e9l\u00e9ments &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.revue-fiduciaire.com\/blog\/comment-beneficier-du-report-dimposition-des-plus-values-en-cas-de-donation-de-parts\/\"> <span class=\"screen-reader-text\">Comment b\u00e9n\u00e9ficier du report d\u2019imposition des plus-values en cas de donation de parts\u00a0?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":17,"featured_media":8856,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[76,81,45,2,82,83,7,86,18,89],"tags":[337,240,133,204,349],"class_list":["post-8846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avocat-fiscaliste","category-dirigeant","category-expert-comptable","category-fiscal","category-fiscaliste","category-gestionnaire-de-patrimoine","category-infographies","category-notaire","category-patrimoine","category-sans-profil","tag-associe","tag-imposition","tag-infographie","tag-legal-design","tag-plus-values"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment b\u00e9n\u00e9ficier du report d\u2019imposition des plus-values en cas de donation de parts\u00a0? 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