{"id":9757,"date":"2019-03-11T00:00:00","date_gmt":"2019-03-11T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/exonaration-plus-value-vente-scp\/"},"modified":"2019-03-11T00:00:00","modified_gmt":"2019-03-11T00:00:00","slug":"exonaration-plus-value-vente-scp","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/exonaration-plus-value-vente-scp\/","title":{"rendered":"Vente des parts d\u2019une SCP et exon\u00e9ration des plus-values"},"content":{"rendered":"

Les plus-values r\u00e9alis\u00e9es lors de la cession de l\u2019int\u00e9gralit\u00e9 des parts d\u2019une soci\u00e9t\u00e9 de personnes relevant de l\u2019imp\u00f4t sur le revenu, d\u00e9tenus par un associ\u00e9 qui y exerce son activit\u00e9 professionnelle, peuvent \u00eatre exon\u00e9r\u00e9es, en tout ou partie, si la valeur des \u00e9l\u00e9ments c\u00e9d\u00e9s n\u2019exc\u00e8de pas 500\u00a0000\u00a0\u20ac.<\/p>\n

\n

Pr\u00e9cision :\u00a0l\u2019exon\u00e9ration<\/strong> est totale si la valeur des \u00e9l\u00e9ments transmis est inf\u00e9rieure \u00e0 300\u00a0000\u00a0\u20ac. Elle est partielle et d\u00e9gressive lorsque cette valeur est comprise entre 300\u00a0000\u00a0\u20ac et 500\u00a0000\u00a0\u20ac.<\/p><\/blockquote>\n<\/section>\n

Pour ouvrir droit \u00e0 cette exon\u00e9ration, l\u2019activit\u00e9 transmise doit avoir \u00e9t\u00e9 exerc\u00e9e pendant au moins 5\u00a0ans. En outre, le c\u00e9dant ne doit pas contr\u00f4ler l\u2019entreprise cessionnaire en raison de la participation qu\u2019il y d\u00e9tient ou des fonctions qu\u2019il y exerce, et ce de fa\u00e7on continue au cours des 3\u00a0ann\u00e9es qui suivent la cession. Plus pr\u00e9cis\u00e9ment, en cas de vente des parts d\u2019une soci\u00e9t\u00e9 de personnes, le c\u00e9dant ne doit d\u00e9tenir aucun droit de vote, ni aucun droit aux b\u00e9n\u00e9fices sociaux dans l\u2019entreprise cessionnaire.<\/p>\n

Dans une affaire r\u00e9cente, deux\u00a0associ\u00e9s d\u2019une SCP<\/strong> d\u2019avocats<\/a> avaient c\u00e9d\u00e9 aux autres associ\u00e9s du cabinet l\u2019int\u00e9gralit\u00e9 de leurs parts sociales. \u00c0 cette occasion, ils avaient r\u00e9alis\u00e9 une plus-value qu\u2019ils avaient plac\u00e9e sous le r\u00e9gime d\u2019exon\u00e9ration pr\u00e9cit\u00e9. Une exon\u00e9ration dont le b\u00e9n\u00e9fice avait \u00e9t\u00e9 remis en cause par l\u2019administration fiscale au motif que les c\u00e9dants d\u00e9tenaient des droits dans les b\u00e9n\u00e9fices sociaux de la soci\u00e9t\u00e9 cessionnaire. Une analyse que vient de confirmer les juges de la Cour administrative d\u2019appel de Nantes. En effet, quelques jours apr\u00e8s la cession, les c\u00e9dants s\u2019\u00e9taient vus attribuer 4\u00a0parts en industrie de la SCP, leur ouvrant droit \u00e0 un partage des b\u00e9n\u00e9fices sociaux, \u00e0 participer aux d\u00e9cisions collectives et \u00e0 voter dans les assembl\u00e9es g\u00e9n\u00e9rales. La condition tenant \u00e0 l\u2019absence de liens de d\u00e9pendance entre les c\u00e9dants et le cessionnaire pendant les 3\u00a0ans qui suivent la cession n\u2019\u00e9tait donc pas satisfaite.<\/p>\n

Pour plus d’informations, n’h\u00e9sitez pas \u00e0 consulter l’arr\u00eat de la\u00a0Cour administrative d\u2019appel de Nantes <\/a>n\u00b017NT02109 du 28\u00a0f\u00e9vrier\u00a02019.<\/p>\n

N’h\u00e9sitez pas \u00e0 contacter le cabinet Abeille & Associ\u00e9s<\/a> pour tout conseil.<\/p><\/blockquote>\n

Article publi\u00e9 le\u00a0

Les plus-values<\/strong> réalisées lors de la cession de l’intégralité des parts d’une société de personnes peuvent, sous conditions, être exonérées si la valeur des éléments cédés n’excède pas 500 000 €.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9757","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nVente des parts d\u2019une SCP et exon\u00e9ration des plus-values | Abeille Avocats<\/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:\/\/abeille.law\/exonaration-plus-value-vente-scp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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