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Séries / Division :
IS - AUT, ANNX
Texte :
L'article
14 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 modifié par
l'article
20 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 a abrogé l'imposition forfaitaire annuelle des sociétés (IFA) prévue de
l'article 223 septies du code général des impôts (CGI) à
l'article 223 undecies du CGI et à l'article
1668 A du CGI à compter du 1er janvier 2014.
Les commentaires doctrinaux afférents à ce dispositif ont été retirés en conséquence.
Actualité liée :
X
Documents liés :
BOI-IS-AUT : IS - Contributions et impositions liées à l'IS
BOI-IS-AUT-40 : IS - Contributions et impositions liées à l'IS - Imposition forfaitaire
annuelle des sociétés (IFA)
BOI-IS-AUT-40-10 : IS - Contributions et impositions liées à l'IS - Imposition
forfaitaire annuelle des sociétés (IFA) - Champ d'application
BOI-IS-AUT-40-10-10 : IS - Contributions et impositions liées à l'IS - Imposition
forfaitaire annuelle des sociétés (IFA) - Personnes morales assujetties
BOI-IS-AUT-40-10-20 : IS - Contributions et impositions liées à l'IS - Imposition
forfaitaire annuelle des sociétés (IFA) - Exonérations liées à des dispositions de caractère conjoncturel
BOI-IS-AUT-40-20 : IS - Contributions et impositions liées à l'IS - Imposition
forfaitaire annuelle des sociétés (IFA) - Fait générateur, liquidation et contentieux
BOI-ANNX-000120 : ANNEXE - BIC - IS - Impôts et taxes déductibles (liste non exhaustive)
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00157 | https://bofip.impots.gouv.fr/bofip/11671-PGP.html/identifiant=ACTU-2019-00157 | 2019-07-17 00:00:00 | 9bdf2edc8625339ef232dca8d61c211959f1408d72207a9f08c34e1d5718c16d | [
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] |
Série / division :
IR - BASE
Texte :
Les commentaires relatifs aux cotisations d'épargne retraite déductibles sont actualisés afin
d'intégrer les dispositions suivantes :
1 -
L'article
116 de la loi n° 2010-1330 du 9 novembre 2010 portant réforme des retraites rend déductibles du revenu global les versements effectués à titre individuel et facultatif à un contrat de retraite
supplémentaire à caractère collectif et obligatoire, dit régime « article 83 », dans les limites prévues à l'article 163 quatervicies du code général des impôts, sans que l’entreprise soit
obligée de mettre en place un plan d’épargne pour la retraite en entreprise (BOI-IR-BASE-20-50-10 au II-A § 140).
2 - Le 2° du I de
l’article
60 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 modifie les modalités de calcul du plafond de déduction prévu au a du 2 du I de
l’article 163 quatervicies du CGI précité à compter de l’imposition des revenus de 2010 afin de prendre en compte,
dans le calcul du plafond de déduction du PERP, les versement effectués par les salariés à un plan d'épargne pour la retraite collectif (BOI-IR-BASE-20-50-20 au II-C § 200).
3 -
L'article
17 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 modifie l'article 163 quatervicies du CGI précité et proroge jusqu'en 2013 la possibilité, pour les bénéficiaires
d'un régime de retraite complémentaire PREFON, COREM et CRH, de déduire des cotisations excédentaires dans la limite de deux années de rachats de droits (BOI-IR-BASE-20-50-30 au § 20).
Actualité liée :
X
Documents liés :
BOI-IR-BASE-20-50-10 : IR - Base
d'imposition - Cotisations d'épargne retraite déductibles
BOI-IR-BASE-20-50-20 : IR - Base
d'imposition - Limites de déduction des cotisations et primes d'épargne retraite
BOI-IR-BASE-20-50-30 : IR - Base d'imposition - Cotisations
d'épargne retraite- Modalités particulières relatives à la limite de déduction et obligations déclaratives
Signataire des documents liés:
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00123 | https://bofip.impots.gouv.fr/bofip/7786-PGP.html/identifiant=ACTU-2013-00123 | 2013-05-24 00:00:00 | 9cf66d0fa952aa8f5bb85d5854a1e705fc8656166459fe5399c4b0257f0bf363 | [
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] |
Séries / Divisions :
BIC - PVMV, BIC - CESS, IS - CESS
Texte :
Afin de lutter contre les marchés de déficits,
l'article
15 de la loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 durcit les conditions d'obtention de l'agrément autorisant les transferts de déficits dans le cadre d'opérations de
restructurations et définit des situations objectives emportant cessation d'entreprise, à savoir :
- la disparition des moyens de production nécessaires à la poursuite de l'exploitation pendant une période de douze mois ou
lorsqu'elle est suivie d'une cession de la majorité des droits sociaux ;
- la modification substantielle de l'activité, suite à l'adjonction, l'abandon ou le transfert d'une ou plusieurs
activités.
La présente mise à jour a pour objet de présenter ces derniers critères d'appréciation du changement d'activité tels que
définis au 5 de l'article 221 du code général des impôts dans sa rédaction issue de la loi susvisée.
Les nouveaux commentaires figurant au BOI-IS-CESS-10 font l'objet d'une consultation publique pour
permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques peuvent être formulées à compter du 10 juillet 2013 et jusqu'au 31
juillet 2013 par courriel adressé à l'adresse suivante : [email protected]. Seules les
contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-BIC-PVMV-20-30-20 : BIC - Plus-values et moins-values - Règles générales - Régime
fiscal des plus et moins-values des entreprises relevant de l'impôt sur le revenu - Plus-values à court terme réalisées à l'occasion de la cession de navires de pêche ou de parts de copropriété de
tels navires
BOI-BIC-CESS-10-20-10 : BIC - Cession ou cessation d'entreprise - Opérations visant
l'ensemble des entreprises
BOI-BIC-CESS-10-20-30 : BIC - Cession ou cessation d'entreprise - Opérations
spécifiques aux sociétés
BOI-BIC-CESS-30-20 : BIC - Cession ou cessation d'activité - Détermination du bénéfice
imposable - Régime du bénéfice réel
BOI-IS-CESS-10 : IS - Cession ou cessation, transformation de sociétés, transfert de
siège et situations assimilées - Cession et cessation de sociétés
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00177 | https://bofip.impots.gouv.fr/bofip/8084-PGP.html/identifiant=ACTU-2013-00177 | 2013-07-10 00:00:00 | f0eb1ba971ba241a8aefbd7c951b38d973dd54b3a6db401c5ae5a9196be375bf | [
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] |
Série / Division :
BIC - BASE
Texte :
Par dérogation à la règle de prise en compte des créances acquises en matière de bénéfices
industriels et commerciaux, l'article 237 sexies du CGI permet de rattacher certaines pénalités de retard de paiement
dues entre professionnels à l'exercice de leur encaissement effectif.
Cette règle particulière de rattachement du produit imposable est étendue, à titre de règle
pratique, aux indemnités forfaitaires pour frais de recouvrement de paiement dues en application de
l’article
121 de la loi n° 2012-387 du 22 mars 2012 et dont le montant unitaire est fixé à 40 € par
l’article 1er du décret n°
2012-1115 du 2 octobre 2012.
Actualité liée :
X
Document lié :
BOI-BIC-BASE-20-10 : BIC - base d'imposition - créances
acquises et dettes certaines - définition et règle de rattachement.
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00048 | https://bofip.impots.gouv.fr/bofip/8206-PGP.html/identifiant=ACTU-2012-00048 | 2012-12-04 00:00:00 | eb94e50eb922adf7ad2a23734b1ca66b68030949becd485f7bc06e5a670b18ef | [
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] |
Série / Division :
ENR - DG
Texte :
Un document du Bulletin officiel des finances publiques est modifié
afin de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Le document concerné est recensé ci-après.
Actualité liée :
X
Document lié :
BOI-ENR-DG-50-10-20: ENR- Dispositions générales - Paiement des droits - Redevable de l'impôt
Signataire du commentaire lié :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00008 | https://bofip.impots.gouv.fr/bofip/8405-PGP.html/identifiant=ACTU-2013-00008 | 2013-01-14 00:00:00 | 1d0be8dd1d1a54128e54725a39c1eb15925683b9ae93a0d919d98a93e25b7833 | [
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] |
Séries(s)/ Divisions(s) :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications générent de nouvelles versions pour chacun des documents concernés. Une information exhaustive est
disponible http://bofip.impots.gouv.fr/bofip/ext/rss/last-rss.xml .
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2012-00035 | https://bofip.impots.gouv.fr/bofip/8205-PGP.html/identifiant=ACTU-2012-00035 | 2012-11-26 00:00:00 | e03c74b1de06a998a569922437e4c7298ba52c1576ab4e61df289284ed645b04 | [
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Série /Division :
TPS - TS
Texte :
L'article
13 de la loi n° 2012-1404 de financement de la sécurité sociale pour 2013 a modifié l'assiette de la taxe sur les salaires (TS) en l'alignant sur l'assiette de la contribution sociale généralisée,
prévue à l'article L. 136-2 du code de la sécurité sociale, en remplacement de l'assiette des cotisations sociales.
Ce même article a également créé une tranche supplémentaire d'imposition de 20 % pour la fraction des rémunérations
individuelles annuelles excédant 150 000 €.
Le
décret n° 2012-1464 du 26
décembre 2012 modifiant les obligations de paiement des entreprises soumises à la taxe sur les salaires a aménagé les seuils déclaratifs afin de simplifier les démarches des redevables en adaptant
leur périodicité déclarative (Code général des Impôts, annexe III, art. 369, 1).
Ces dispositions sont entrées en vigueur le 1er janvier 2013.
L'article
67 de la loi n° 2012-1510 de finances rectificative pour 2012 a augmenté les plafonds de la franchise et de la décote ainsi que l'abattement de taxe sur les salaires en faveur des associations
prévu à l'article 1679 A du code général des impôts (CGI).
L'article
2 de la loi n° 2013-1278 de finances pour 2014 a modifié le barème de l'impôt sur le revenu (IR). Conformément aux dispositions du 2 bis de
l'article 231 du CGI qui alignent le barème de la TS sur celui de l'IR, le barème de la TS a été modifié en conséquence.
L'article
75 de la loi n° 2013-1278 de finances pour 2014 a ajouté une mention à l'article 231 du CGI afin d'exclure de l'assiette de la TS les stock-options et les attributions d'action gratuite.
Ces dispositions sont applicables à compter du 1er janvier 2014.
Actualité liée :
X
Documents liés :
BOI-TPS-TS : TPS - Taxe sur les salaires
BOI-TPS-TS-10-10 : TPS - Taxe sur les salaires - Personnes imposables et personnes
exonérées
BOI-TPS-TS-10-20: TPS - Taxe sur les salaires - Employeurs agricoles
BOI-TPS-TS-20-10 : TPS - Taxe sur les salaires - Base d'imposition - Principes généraux
BOI-TPS-TS-20-20 : TPS - Taxe sur les salaires - Base d'imposition - Exonérations
spécifiques à la taxe sur les salaires
BOI-TPS-TS-20-30 : TPS - Taxe sur les salaires - Base d'imposition - Cas particuliers
BOI-TPS-TS-30 : TPS - Taxe sur les salaires - Liquidation
BOI-TPS-TS-40 : TPS - Taxe sur les salaires - Paiement, obligations déclaratives,
pénalités et contentieux
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00015 | https://bofip.impots.gouv.fr/bofip/8413-PGP.html/identifiant=ACTU-2014-00015 | 2014-01-22 00:00:00 | 68e2a30727de8e87b9d3b349cc97980e1deddc00fef3393c17d9bee53b12818b | [
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Séries / Divisions :
IR - RICI, RSA - BASE, CF - INF
Texte :
L'article
23 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 transforme en crédit d'impôt la réduction d'impôt accordée au titre des cotisations versées aux organisations
syndicales prévue à l'article 199 quater C du code général des impôts. Le bénéfice du crédit d'impôt est accordé à
compter de l'imposition des revenus de l'année 2012.
Par ailleurs, il est admis, à compter de l'imposition des revenus de la même année, que la dispense de production spontanée
de pièces justificatives réservée aux télédéclarants s'applique également, dans les mêmes conditions, aux contribuables déclarant leurs revenus sous format papier.
Actualité liée :
x
Documents liés :
BOI-IR-RICI : IR - Réductions et crédits d'impôt
BOI-IR-RICI-20 : IR - Crédit d'impôt accordé au titre des cotisations versées aux
organisations syndicales
BOI-RSA-BASE-30-50-30-40 : RSA - Base d'imposition des traitements, salaires et revenus
assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Déduction des frais réels - Autres frais réels
BOI-CF-INF-10-40-60 : CF - Infractions et sanctions - Infractions et pénalités fiscales
communes à tous les impôts - Non respect des conditions auxquelles sont subordonnés des avantages fiscaux et délivrance irrégulière de documents permettant à un tiers de bénéficier d'un avantage
fiscal
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00128 | https://bofip.impots.gouv.fr/bofip/8435-PGP.html/identifiant=ACTU-2013-00128 | 2013-05-28 00:00:00 | 0882c2c1e23dcd9bdca83739d1689863bc6305a83943df9914ab60bf257a9ada | [
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] |
Série / division :
RSA - CHAMP
Texte :
Une précision doctrinale est apportée au champ d'application de l'exonération d'impôt sur le
revenu prévue au 36° de l'article 81 du CGI. Les étudiants hospitaliers (« externes en médecine »), à l'instar des internes en
médecine, sont des agents publics en formation et ne peuvent donc pas bénéficier de l'exonération prévue à l'article précité pour les rémunérations perçues dans le cadre de cette formation.
Les plafonds d'exonération prévus en faveur des étudiants et des apprentis sont actualisés en
fonction des évolutions du montant du salaire minimum interprofessionnel de croissance au cours de l'année 2012.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-50-50 : RSA – Champ d'application – Éléments
du revenu imposable – Exonérations diverses
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00051 | https://bofip.impots.gouv.fr/bofip/8475-PGP.html/identifiant=ACTU-2013-00051 | 2013-02-28 00:00:00 | 431ebf8ca714a98e914de43c902db114b93fed63f67bc33eb3ab8c7af41dd7c6 | [
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] |
Série / Division :
CVAE-BASE
Texte :
Il est précisé qu'en matière de calcul de la valeur ajoutée imposable à la cotisation sur la valeur ajoutée des entreprises
(CVAE), les remboursements de charges communes effectués à une société civile de moyens (SCM) par ses associés constituent pour ces derniers, quelles que soient la catégorie d'imposition de leurs
revenus et les modalités de détermination de leur résultat, des paiements de services extérieurs qui sont déductibles de leur valeur ajoutée.
Il est rappelé que ces remboursements de charges constituent pour la SCM des produits d'exploitation à comprendre dans son
chiffre d'affaires et sa valeur ajoutée.
Actualité(s) liée(s) :
X
Document lié :
BOI-CVAE-BASE-20 : CVAE - Base d'imposition - Règles de détermination du chiffre
d'affaires et de la valeur ajoutée - Régime de droit commun
Signataire du commentaire lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00046 | https://bofip.impots.gouv.fr/bofip/8476-PGP.html/identifiant=ACTU-2013-00046 | 2013-02-21 00:00:00 | c92d0b3a696e3a0a32d7854fa538a98182d206bae762b324fbab853f3c24682c | [
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] |
Séries(s)/ Divisions(s) :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Une information exhaustive est
disponible http://bofip.impots.gouv.fr/bofip/ext/rss/last-rss.xml .
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00020 | https://bofip.impots.gouv.fr/bofip/8461-PGP.html/identifiant=ACTU-2013-00020 | 2013-01-28 00:00:00 | c413752b540c99f02c8aa35ec63c38ee59f4138ef401b6db726754455d1e4ab6 | [
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] |
Séries / Divisions :
RPPM - PVBMI, BIC - CHAMP, IS - CHAMP, IS - RICI, IF - TFB, TVA - CHAMP, CAD - MAJ
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-RPPM-PVBMI-10-10-10 : RPPM - Plus-values sur biens meubles incorporels - Nature des opérations imposables
BOI-BIC-CHAMP-10-10 : BIC - Champ d'application et territorialité - Revenus imposables par nature - Professions
commerciales, industrielles et artisanales
BOI-IS-CHAMP-30-50-20 : IS - Champ d'application et territorialité - Exonérations - Sociétés de capital-risque (SCR) -
Régime fiscal
BOI-IS-RICI-30-10 : IS - Réductions et crédits d'impôt - Dispositif général d'imputation
BOI-TVA-CHAMP-30-40 : TVA - Champ d'application et territorialité - Opérations exonérées à l'importation
BOI-IF-TFB-10-120-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application de la taxe - Exonération temporaire de longue durée en faveur des logements sociaux à usage locatif acquis
avec une aide financière publique - Généralités
BOI-CAD-MAJ-10-30 : CAD - Mise à jour du plan - Document d'arpentage - Vérification et renvoi des documents
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00106 | https://bofip.impots.gouv.fr/bofip/8778-PGP.html/identifiant=ACTU-2013-00106 | 2013-04-29 00:00:00 | 2456c2a6e2b26105461f7589460411c2ae0a2d9bfe6d3827cacc9d6ef82f0b12 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00113 | https://bofip.impots.gouv.fr/bofip/8800-PGP.html/identifiant=ACTU-2013-00113 | 2013-05-13 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Série/ Division :
IR - RICI
Texte :
L’article
80 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 a institué une réduction d’impôt sur le revenu en faveur de l’investissement locatif intermédiaire, dite « Duflot ».
Codifiée sous l’article 199 novovicies du
code général des impôts, la réduction d'impôt « Duflot » s’applique notamment aux contribuables domiciliés en France qui acquièrent ou font construire des logements neufs ou assimilés du
1er janvier 2013 au 31 décembre 2016 et qui s’engagent à les donner en location nue à usage d’habitation principale du locataire, pour une durée minimale fixée à neuf ans, à une personne
autre qu'un membre de leur foyer fiscal ou qu’un de leurs ascendants ou descendants.
Des précisions sur les modalités d’application de cet avantage fiscal sont apportées par le
décret n° 2013-517 du 19 juin
2013 (publié au Journal officiel du 21 juin 2013) sur :
- les conditions de délivrance par le représentant de l'Etat dans la région de l’agrément ouvrant le bénéfice de l'avantage
fiscal à raison de logements situés dans des communes de la zone B2 ainsi que les investissements concernés par cet agrément ;
- les conditions de réduction par le représentant de l'Etat dans la région des plafonds de loyer mensuel par mètre carré
sous lesquels les logements doivent être loués pour être éligibles à l'avantage fiscal "Duflot".
Par ailleurs, le
décret n° 2013-749 du 14 août
2013 (publié au Journal officiel du 17 août 2013) fixe les plafonds de loyer et de ressources des locataires et définit le niveau de performance énergétique globale, pour les investissements
réalisés dans les collectivités d’outre-mer.
Actualité liée :
30/07/2013 : IR - Réduction d’impôt sur le revenu en faveur de l’investissement locatif
intermédiaire - Dispositif « Duflot »
Documents liés :
BOI-IR-RICI-360-10-30 : IR - Réduction d’impôt sur le revenu en faveur de
l’investissement locatif intermédiaire - Dispositif « Duflot » - Champ d’application - Caractéristiques des immeubles éligibles
BOI-IR-RICI-360-20-30 : IR - Réduction d’impôt sur le revenu en faveur de
l’investissement locatif intermédiaire - Dispositif « Duflot » - Conditions d’application - Plafonds de loyer et de ressources des locataires
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00229 | https://bofip.impots.gouv.fr/bofip/8971-PGP.html/identifiant=ACTU-2013-00229 | 2013-10-08 00:00:00 | 1102ad86312a857bf8c198b1c7bf3137ef1188c86fbb41a60147817ba004e798 | [
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Séries / Divisions :
BIC - CESS, IS - CESS
Texte :
Afin de lutter contre les marchés de déficits,
l'article
15 de la loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 a durci les conditions d'obtention de l'agrément autorisant les transferts de déficits dans le cadre d'opérations de
restructurations et a défini des situations objectives emportant cessation d'entreprise, à savoir :
- la disparition des moyens de production nécessaires à la poursuite de l'exploitation pendant une période de douze mois ou
lorsqu'elle est suivie d'une cession de la majorité des droits sociaux ;
- la modification substantielle de l'activité, en conséquence de l'adjonction, de l'abandon ou du transfert d'une ou
plusieurs activités.
La présente mise à jour a pour objet de présenter ces derniers critères d'appréciation du changement d'activité tels que
définis au 5 de l'article 221 du code général des impôts dans sa rédaction issue de la loi susvisée.
La présente publication se substitue définitivement aux commentaires précédemment mis en
consultation publique du 10/07/2013 au 31/07/2013.
Actualité liée :
10/07/2013 : IS - Consultation publique - Evolution des critères caractérisant un changement
d'activité réelle emportant cessation d'entreprise (CGI, art. 221, 5)
Documents liés :
BOI-BIC-CESS-10-20-30 : BIC - Cession ou cessation d'entreprise - Opérations
spécifiques aux sociétés
BOI-IS-CESS-10 : IS - Cession ou cessation, transformation de sociétés, transfert de
siège et situations assimilées - Cession et cessation de sociétés
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00230 | https://bofip.impots.gouv.fr/bofip/9075-PGP.html/identifiant=ACTU-2014-00230 | 2014-09-12 00:00:00 | 83fd2032c5e731bae80899122803d5546b6f4ca02a47b0f81c3594b855d65525 | [
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] |
Séries / Divisions :
BNC - BASE, BIC - CHG
Texte :
Les seuils et limites de déduction des frais supplémentaires de repas exposés par les titulaires de bénéfices
industriels et commerciaux et de bénéfices non commerciaux ont été mis à jour pour l'année 2014.
Actualité liée :
x
Documents liés :
BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses - Frais divers de gestion,
dons et subventions
BOI-BIC-CHG-10-10-10 : BIC - Frais et charges - Conditions générales de déduction - Frais
et charges engagés dans l'intérêt de l'entreprise ou dans le cadre d'une gestion normale
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00055 | https://bofip.impots.gouv.fr/bofip/9257-PGP.html/identifiant=ACTU-2014-00055 | 2014-02-21 00:00:00 | ffe57d4cf6ab8df60df754496ef268997d37f281a6b150aaca43e7e993074435 | [
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] |
Séries / Divisions :
BIC - BASE, BIC - PVMV, BIC - AMT
Texte :
Le régime d'exonération des plus-values résultant de la cession des actions ou des parts de sociétés conventionnées, sous
condition de réemploi et d'affectation à l'acquisition de nouvelles participations, prévu à
l'article 40
quinquies du code général des impôts, cesse de s'appliquer aux cessions réalisées au cours des exercices clos à compter du 31 décembre 2013
(g
du I de l'article 26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014).
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-10-10 : BIC - Base d'imposition - Définition générale du bénéfice net
BOI-BIC-PVMV-30-30-110 : BIC - Plus-values et moins-values du portefeuille-titres -
Cession des titres du portefeuille - Mesures d'exonération ;
BOI-BIC-AMT-20-30-50 : BIC - Amortissements - Régime des amortissements exceptionnels -
Actions ou parts des sociétés conventionnées pour le développement de l'industrie, du commerce et de l'agriculture.
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00084 | https://bofip.impots.gouv.fr/bofip/9274-PGP.html/identifiant=ACTU-2014-00084 | 2014-03-14 00:00:00 | eed0d78c85dd477218e6743833d262cfa19e55534d0e5a8144bc0dd4c4ea87ac | [
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] |
Série / Division :
BIC - RICI
Texte :
Le dispositif du crédit d'impôt en faveur de l'apprentissage ("crédit d'impôt apprentissage"), prévu à
l'article 244 quater G du code général des impôts (CGI), a été modifié par
l'article
36 de la loi n° 2013-1278 du 30 décembre 2013 de finances pour 2014. Le crédit d'impôt apprentissage est désormais réservé aux entreprises employant des apprentis en première année de leur cycle
de formation et, sauf cas particuliers, qui préparent un diplôme ou un titre à finalité professionnelle équivalent au plus à un brevet de technicien supérieur ou un diplôme des instituts
universitaires de technologie, (en pratique, un diplôme dont le niveau est inférieur ou égal à BAC+2, soit de niveau III).
Le crédit d'impôt est égal au nombre moyen annuel d'apprentis multiplié par 1 600 €.
Ce montant est porté à 2 200 € pour les apprentis reconnus comme travailleurs handicapés
(C.trav, art. L. 5213-1 et L. 5213-2), les apprentis qui bénéficient de l'accompagnement personnalisé et renforcé
(C.trav, art. D. 5131-13 et L. 5131-7), les apprentis employés
par une entreprise portant le label "Entreprise du patrimoine vivant" au sens de
l'article
23 de la loi n° 2005-882 du 2 août 2005, et les apprentis dont le contrat d'apprentissage est signé à l'issue d'un contrat de volontariat pour l'insertion mentionné à
l'article L. 130-1 du code du service national.
Ces modifications s'appliquent à compter du 1er janvier 2014.
Un dispositif transitoire est mis en place pour le crédit d'impôt calculé au titre
de l'année 2013 :
- les apprentis qui préparent un diplôme de niveau inférieur ou égal à BAC+2,
ouvrent droit à un crédit d'impôt égal à la somme du produit du montant de 1 600 euros par le nombre moyen annuel d'apprentis en première année de leur cycle de formation, et du produit du montant de
800 euros par le nombre moyen annuel d'apprentis, en deuxième et troisième année de leur cycle de formation ;
- les apprentis qui préparent un autre diplôme, ouvrent droit à un crédit d'impôt
égal au produit de 800 euros par le nombre moyen annuel d'apprentis, quelle que soit l'année de leur cycle de formation ;
- les apprentis relevant de catégories particulières, ouvrent droit à un crédit
d'impôt égal au produit de 2 200 € par le nombre moyen annuel d'apprentis, quelque soit le diplôme préparé et l'année de leur cycle de formation.
En outre,
l'article
56 de la loi n° 2013-595 du 8 juillet 2013 d'orientation et de programmation pour la refondation de l'école de la république a abrogé le 4° du I et le IV de
l'article 244 quater G du CGI. Par conséquent, à compter du 10 juillet 2013, les entreprises qui accueillent des
élèves en stage dans le cadre du parcours d'initiation aux métiers prévu à l'article L. 337-3 du code de l'éducation ne sont
donc plus concernées par le crédit d'impôt. Les contrats d'apprentissage signés à partir de cette date, à la suite d'une convention de parcours d'initiation aux métiers de l'apprentissage ne relèvent
plus d'une catégorie particulière et donnent désormais droit au crédit d'impôt de droit commun.
Actualité liée :
x
Document lié :
BOI-BIC-RICI-10-40 : BIC - Réductions et crédits d'impôt - Crédit d'impôt -
Crédit d'impôt en faveur de l'apprentissage
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00125 | https://bofip.impots.gouv.fr/bofip/9343-PGP.html/identifiant=ACTU-2014-00125 | 2014-04-29 00:00:00 | 962e0b7665bd8b439224d3cb34f6176480eaf8284f5da4fd103a027c71e7feb0 | [
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] |
Série/ Division :
IR - RICI
Texte :
Les contribuables domiciliés fiscalement en France peuvent bénéficier, sous certaines conditions, d'une réduction de leur
impôt sur le revenu à raison des versements effectués au titre de la souscription en numéraire au capital initial ou aux augmentations de capital de petites et moyennes entreprises non cotées.
Cette réduction d’impôt, dite « Madelin », est codifiée sous
l’article 199 terdecies-0 A du code général des impôts (CGI). Des aménagements y ont été apportés par les
articles 74, 75 et
76 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. Ils portent sur :
- la prorogation de la période d’application de ce dispositif qui concerne désormais
les versements effectués jusqu’au 31 décembre 2016, au lieu du 31 décembre 2012 ;
- la possibilité de reporter le montant de la réduction d’impôt qui excède le montant du plafonnement global des avantages
fiscaux mentionné au premier alinéa du 1 de l’article 200-0 A du CGI, dans sa rédaction issue de
l’article
73 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, sur l’impôt sur le revenu dû au titre des années suivantes jusqu’à la cinquième inclusivement. Cette disposition s’applique aux
versements afférents aux souscriptions effectuées à compter du 1er janvier 2013 ;
- la période au terme de laquelle le remboursement des apports aux souscripteurs peut être effectué sans remise en cause de
la réduction d’impôt pour ce qui concerne les parts investies dans des entreprises solidaires mentionnées à l’article L. 3332-17-1
du code du travail ou dans des établissements de crédit dont 80 % de l’ensemble des prêts et des investissements sont effectués en faveur de telles entreprises. La réduction de cette période, de
la dixième à la cinquième année suivant celle de la souscription, s’applique à compter de l’imposition des revenus pour 2013.
L'avantage fiscal s'applique également à raison des versements effectués au titre de la souscription en numéraire de parts
de fonds communs de placement dans l’innovation (FCPI) mentionnés à l’article L. 214-30 du code monétaire et financier
(CoMoFi), de fonds d’investissement de proximité (FIP) mentionnés à l’article L. 214-31 du CoMoFi et de FIP dédiés
aux entreprises exerçant leurs activités exclusivement dans des établissements situés en Corse ("FIP Corse").
Des aménagements sont également apportés par les articles précités de la loi de finances pour 2013 ainsi que par
l’article
18 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 aux réductions d’impôt accordées au titre de la souscription en numéraire de parts de FCPI, FIP ou FIP Corse.
Outre leur période d’application, qui est également étendue aux versements effectués jusqu’au 31 décembre 2016, les
aménagements à ces réductions d'impôt portent sur :
- le quota d'investissement des FCPI et des FIP (y compris les FIP Corse), respectivement prévu au premier alinéa du I de
l'article L. 214-30 du CoMoFI et au premier alinéa du I de
l'article L. 214-31 du CoMoFi, qui est relevé de 60 % à 70 % pour les souscriptions effectuées dans des fonds
constitués à compter du 1er janvier 2014 ;
- l'allongement des délais au terme desquels les fonds n'ayant pas pour objet d’investir plus de 50 % de leur actif au
capital de jeunes entreprises innovantes définies à l’article 44 sexies-0 A du CGI doivent atteindre à hauteur de 50
%, puis de 100 %, le quota d’investissement précité.
Enfin, une précision est apportée s’agissant des souscriptions réalisées à l’occasion d’augmentation de capital opérée
par un accroissement de la valeur nominale des parts ou actions de la société. De telles souscriptions sont ainsi admises au bénéfice de la réduction d’impôt, toutes autres conditions étant par
ailleurs remplies, même si elles ne donnent pas lieu à la création de parts ou actions nouvelles.
Actualité liée :
x
Documents liés :
BOI-IR-RICI-90 : IR - Réduction d'impôt au titre des souscriptions en numéraire au
capital de petites et moyennes entreprises (PME) non cotées (RI Madelin)
BOI-IR-RICI-90-10 : IR - Réduction d'impôt au titre des souscriptions en numéraire au
capital de petites et moyennes entreprises (PME) non cotées – Champ d'application
BOI-IR-RICI-90-10-10 : IR - Réduction d'impôt au titre des souscriptions en numéraire
au capital de petites et moyennes entreprises (PME) non cotées - Champ d'application - Souscriptions éligibles
BOI-IR-RICI-90-10-20-40 : IR - Réduction d'impôt au titre des souscriptions en
numéraire au capital de petites et moyennes entreprises (PME) non cotées - Souscriptions directes - Conditions tenant à la forme de la société et aux caractéristiques des titres souscrits
BOI-IR-RICI-90-20-10 : IR - Réduction d'impôt au titre des souscriptions en numéraire
au capital de petites et moyennes entreprises (PME) non cotées - Calcul de la réduction d'impôt - Assiette et taux de la réduction d'impôt
BOI-IR-RICI-90-30 : IR - Réductions et crédits d'impôt au titre des souscriptions en
numéraire au capital de petites et moyennes entreprises (PME) non cotées - Remise en cause de la réduction d'impôt sur le revenu
BOI-IR-RICI-90-40 : IR - Réductions et crédits d'impôt au titre des souscriptions en
numéraire au capital de petites et moyennes entreprises (PME) non cotées - Obligations déclaratives des souscripteurs
BOI-IR-RICI-100 : IR - Réductions et crédits d'impôt - Souscriptions de parts de fonds
communs de placement dans l'innovation
BOI-IR-RICI-110 : IR - Réductions et crédits d'impôt - Souscriptions de parts de fonds
d'investissement de proximité (FIP)
BOI-IR-RICI-120 : IR - Réductions et crédits d'impôts - Souscriptions de parts de fonds
d'investissement de proximité en Corse
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00136 | https://bofip.impots.gouv.fr/bofip/9466-PGP.html/identifiant=ACTU-2014-00136 | 2014-05-09 00:00:00 | d9221ec7b78b51a4ef804d331ff4af221c6c1b5116bfcaf28bcbaee53a9d80b1 | [
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] |
Séries / Divisions :
BA - GEO, BIC - CHAMP, BIC - PVMV, IS - CHAMP, IS - BASE, IS - RICI, IS - GPE
Texte :
A compter du 1er janvier 2014, le code général des impôts (CGI) et les autres dispositions de nature fiscale en
vigueur dans les départements et régions d'outre-mer sont applicables à Mayotte.
L'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code
des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives et douanières applicables à Mayotte a précisé les conditions de cette application et
prévu les adaptations nécessaires à la situation de Mayotte.
Ces dispositions s'appliquent à compter de l'imposition des revenus de
l'année 2013 en matière d'impôt sur le revenu et aux exercices clos à compter du 31 décembre 2013 en matière d'impôt sur les sociétés.
Les documents relatifs à l'imposition directe des bénéfices des entreprises sont modifiés afin de tenir compte de l'acquisition par
Mayotte du statut de département.
Actualité liée :
X
Documents liés :
BOI-BA-GEO-10 : BA - Régimes territoriaux - Régime particulier applicable dans les
départements d'Outre-mer
BOI-BIC-CHAMP-80-10-80 : BIC - Champ d'application - Exonérations - Abattement sur les
bénéfices de certaines entreprises provenant d'exploitations situées dans les zones franches d'activités situées dans les DOM (CGI, art. 44 quaterdecies)
BOI-BIC-PVMV-20-40-10 : BIC - Plus-values et moins-values - Régime fiscal des
plus-values et moins-values à court terme et à long terme - Règles applicables aux plus-values nettes à long terme
BOI-IS-CHAMP-60-10-10 : IS - Champ d'application et territorialité - Définition des
règles de territorialité
BOI-IS-BASE-60-10-20-20 : IS - Base d'imposition – Dispositifs particuliers - Bénéfices
réalisés par l'intermédiaire d'entreprises ou d'entités établies dans les pays à régime fiscal privilégié - Champ d'application - Conditions relatives à la structure étrangère
BOI-IS-RICI-30-10 : IS - Réductions et crédits d'impôt - Dispositif général
d'imputation
BOI-IS-GPE-30-10 : IS - Régime fiscal des groupes de sociétés - Imposition du résultat
d'ensemble et sort du déficit d'ensemble
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00180 | https://bofip.impots.gouv.fr/bofip/9595-PGP.html/identifiant=ACTU-2014-00180 | 2014-06-27 00:00:00 | eec72f73b47735cd6c46a8bddc6a0922001afe23e9547fea700a220ee8b1f699 | [
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Série / Division :
TPS - FPC
Texte :
La
loi
n° 2014-228 du 5 mars 2014 relative à la formation professionnelle, à l'emploi et à la démocratie sociale a réformé la participation des employeurs à la formation professionnelle continue (PEFPC),
codifiée aux articles L. 6331-1 et suivants du code du travail.
Le taux de la participation est unifié à 1% pour les entreprises occupant 10 salariés et plus (hors entreprises de travail
temporaire). Le taux de 0,55% applicable aux entreprises de moins de 10 salariés est maintenu.
La déclaration spécifique n° 2483 (CERFA n° 11168) à laquelle sont tenus les employeurs occupant au moins
10 salariés est supprimée à compter de 2016. Les mentions nécessaires à l'établissement de la PEFPC seront à porter dans la déclaration annuelle de données sociales (DADS).
Ces dispositions s'appliquent à compter de la participation des employeurs à la
formation professionnelle continue due au titre des rémunérations versées en 2015.
Actualité liée :
x
Documents liés :
BOI-TPS-FPC : TPS - Participation des employeurs au développement de la formation
professionnelle continue
BOI-TPS-FPC-10 : TPS - Participation des employeurs au développement de la formation
professionnelle continue - Champ d'application
BOI-TPS-FPC-20 : TPS - Participation des employeurs au développement de la formation
professionnelle continue - Base et modalités d'appréciation des effectifs
BOI-TPS-FPC-30 : TPS - Participation des employeurs au développement de la formation
professionnelle continue - Taux de la participation et dépenses libératoires
BOI-TPS-FPC-40 : TPS - Participation des employeurs au financement de la formation
professionnelle continue - Obligations déclaratives, versement au Trésor, recouvrement, contrôle et contentieux
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00105 | https://bofip.impots.gouv.fr/bofip/9651-PGP.html/identifiant=ACTU-2015-00105 | 2015-05-06 00:00:00 | 4a615fe81c1d997b81f96314f62087986eec922d366356297001466029249faa | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00183 | https://bofip.impots.gouv.fr/bofip/9622-PGP.html/identifiant=ACTU-2014-00183 | 2014-06-30 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série / Division :
IF - TFB
Texte :
Le III de l'article 1501 du code général des
impôts (CGI) issu de
l'article 37 de la
loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 prévoit que la valeur locative des postes d'amarrage dans les ports de plaisance est calculée sur la base d'un tarif
forfaitaire tenant compte de leur situation géographique.
Ce tarif peut être modulé en fonction du nombre de services et d'équipements offerts pondéré par la capacité moyenne
d'accueil d'un poste d'amarrage dans les conditions prévues par le
décret n° 2014-1520 du 16 décembre
2014.
Conformément à
l'article
91 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, les dispositions du III de l'article 1501 du CGI
s'appliquent à compter des impositions dues au titre de 2015.
Les nouveaux commentaires figurant au BOI-IF-TFB-20-10-60-20 font l'objet
d'une consultation publique du 23 décembre 2014 au 31 janvier 2015 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être
formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées.
Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-20-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970
BOI-IF-TFB-20-10-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux commerciaux et biens divers ordinaires
BOI-IF-TFB-20-10-60 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Dispositions communes aux établissements industriels et aux locaux commerciaux
BOI-IF-TFB-20-10-60-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition
- Détermination de la valeur locative cadastrale 1970 - Dispositions communes aux établissements industriels et aux locaux commerciaux - Établissements industriels et locaux commerciaux situés dans
différentes communes et présentant des caractéristiques analogues
BOI-IF-TFB-20-10-60-20 : IF - Taxe foncière sur les propriétés bâties - Base
d'imposition - Détermination de la valeur locative cadastrale 1970 - Dispositions communes aux établissements industriels et aux locaux commerciaux - Autoroutes et ports de plaisance
BOI-IF-TFB-20-20-10-20 : IF - Taxe foncière sur les propriétés bâties -
Base d'imposition - Évaluation des changements
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00283 | https://bofip.impots.gouv.fr/bofip/9721-PGP.html/identifiant=ACTU-2014-00283 | 2014-12-23 00:00:00 | 59c208cb9dd9396b0d48c6859a063a7e384e697755fa31978876f52cd5068c81 | [
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] |
Série / Division :
RFPI - VTN
Texte :
Le 1° du II de
l'article
20 de la loi n° 2015-1654 du 29 décembre 2014 de finances pour 2015 a abrogé, à compter du 1er janvier 2015, les taxes forfaitaires sur le produit de la valorisation des terrains nus et
des immeubles bâtis, prévues à l'article 1609 nonies F du code général des impôts (CGI).
Actualité liée :
X
Document lié :
BOI-RFPI-VTN : RFPI - VTN - Taxes forfaitaires sur le produit de la valorisation des
terrains nus et des immeubles bâtis.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00034 | https://bofip.impots.gouv.fr/bofip/9900-PGP.html/identifiant=ACTU-2015-00034 | 2015-02-10 00:00:00 | 55947e748677662ebfac69f8633e84d7aa13357ea490a1368d0d646f6f111b74 | [
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Série / Division :
BOI - BAREME
Texte :
Le barème relatif aux frais de carburant en euro au kilomètre a été actualisé au titre de l'année 2014.
Actualité liée :
X
Document lié :
BOI-BAREME-000003 : BAREME - RSA - BIC - BA - BNC (sous conditions) - Frais de carburant
en euro au kilomètre - Barèmes applicables pour l'année 2014
Signataire du document lié :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2015-00058 | https://bofip.impots.gouv.fr/bofip/9948-PGP.html/identifiant=ACTU-2015-00058 | 2015-03-04 00:00:00 | d7b07381dbbcab176b1cfc08d9d98a11456d4dfe58a67e9b0942c3e6c5e0ad89 | [
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] |
Séries / Divisions :
CF - INF, CF - PGR
Texte :
La
loi n° 2013-1117 du 6 décembre
2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière a renforcé le dispositif pénal de répression de la fraude fiscale.
Les modalités de mises en œuvre de ces dispositions législatives ont été précisées par la
circulaire du 22 mai 2014 relative à la lutte contre la fraude fiscale, commune à la DGFiP et à la direction des affaires
criminelles et des grâces du ministère de la Justice.
Le dispositif pénal de répression de la fraude fiscale est donc renforcé au moyen des mesures suivantes :
- la création de nouvelles circonstances aggravantes de fraude fiscale assorties d'un renforcement des sanctions pénales
encourues (CGI, art. 1741, al. 2 à 7) ;
- la création d'un régime de repentis (CGI, art. 1741, al. 11);
- l'élargissement du champ de la "police fiscale" à toutes les fraudes fiscales en lien avec un
compte ouvert ou un contrat souscrit à l'étranger, qu'il soit déclaré ou non (LPF, art. L. 228) ;
- l'allongement de trois à six ans du délai de prescription pénale de la fraude fiscale
(LPF, art. L. 230) ;
- la simplification du dépôt des plaintes en cas de fraudes fiscales connexes, commises par
des contribuables établis dans des départements différents, qui pourra désormais être réalisé par un seul service (LPF, art.
L. 229) ;
- la modification de la composition de la Commission des infractions fiscales
(CGI, art. 1741 A).
Actualité liée :
X
Documents liés :
BOI-CF-INF-20-10-20 : CF - Infractions et pénalités particulières aux impôts directs et
taxes assimilées - Amendes fiscales
BOI-CF-INF-40 : CF - Infractions et sanctions pénales
BOI-CF-INF-40-10: CF - Infractions et sanctions pénales - Poursuites correctionnelles
pour fraude fiscale
BOI-CF-INF-40-10-10 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale
BOI-CF-INF-40-10-10-10 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale - Éléments constitutifs du délit
BOI-CF-INF-40-10-10-20 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale - Mise en œuvre des poursuites
BOI-CF-INF-40-10-10-30 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale - Procédure judiciaire d'enquête fiscale
BOI-CF-INF-40-10-10-40 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale - Personnes responsables du délit
BOI-CF-INF-40-10-10-50 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Délit général de fraude fiscale - Les peines
BOI-CF-INF-40-10-20 : CF - Infractions et sanctions pénales - Poursuites
correctionnelles pour fraude fiscale - Infractions assimilées au délit de fraude fiscale et délits spéciaux de fraude fiscale
BOI-CF-INF-40-20 : CF - Infractions et sanctions pénales - Délits d'opposition à
fonctions
BOI-CF-INF-40-30 : CF - Infractions et sanctions pénales - Le délit d'escroquerie de
nature fiscale
BOI-CF-PGR-20-40 : CF - Garanties applicables lors de l'exercice du contrôle -
Impossibilité pour l'administration de renouveler une vérification de comptabilité déjà effectuée pour un impôt ou une période déterminée
BOI-CF-PGR-30-30 : CF - Garanties liées aux procédures de rectification - Notification
obligatoire en l'absence de rectification à l'issue d'un examen contradictoire de la situation fiscale personnelle ou d'une vérification de comptabilité et limitation du droit de reprise lorsqu'il a
été procédé à un examen contradictoire de la situation fiscale personnelle
Signataire des documents liés :
Olivier Sivieude, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2015-00135 | https://bofip.impots.gouv.fr/bofip/9976-PGP.html/identifiant=ACTU-2015-00135 | 2015-06-18 00:00:00 | 647f2fb917fe69ba7b7caabf1948035f1c629af41e37d42d437e7199d58837c8 | [
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] |
Série / Division :
RPPM - PVBMC
Texte :
Le Conseil d'Etat a jugé
(CE, arrêt du 11 mars 2015 n° 382483 du 11 mars
2015,ECLI:FR:CESSR:2015:382483.20150311) que la taxe forfaitaire sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité, prévue à
l'article 150 VI du code général des impôts (CGI), s'applique aux cessions ou exportations de bijoux dans les conditions et
taux prévus en fonction de la nature propre du bien cédé, sans que puisse y faire obstacle la circonstance que les bijoux cédés aient été destinés à la fonte par l'acquéreur.
Aussi, conformément à l'arrêt précité, la doctrine exposée au quatrième tiret du § 20 et au sixième tiret du § 50 du
BOI-RPPM-PVBMC-20-10 est rapportée en ce qu'elle assimile, pour l'application de la taxe, les articles de bijouterie ou de joaillerie destinés à la fonte à des métaux précieux.
Par suite, la doctrine exposée au septième tiret du § 50 du BOI-RPPM-PVBMC-20-10 est également rapportée en ce qu'elle
assimile les articles d'orfèvrerie destinés à la fonte à des métaux précieux.
La solution adoptée par le Conseil d'État s'applique aux instances en cours ainsi qu'aux réclamations introduites
dans les délais contentieux (LPF, art. R.* 196-1, b).
Actualité liée :
X
Document lié :
BOI-RPPM-PVBMC-20-10 : RPPM - Plus-values sur biens meubles et taxe forfaitaire
sur les objets précieux - Taxe forfaitaire sur les objets précieux - Application de plein droit de la taxe forfaitaire
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00087 | https://bofip.impots.gouv.fr/bofip/9988-PGP.html/identifiant=ACTU-2015-00087 | 2015-04-01 00:00:00 | 756554bc21adc8ce5c2d9ce73c7e491c42e3b989a6f75c7cb8cdf6ecd86054de | [
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] |
Série / Division :
TFP - TSC
Texte :
Les personnes, qui contrôlent directement ou indirectement des établissements exploités sous une même enseigne commerciale,
sont dispensées du dépôt de la déclaration n° 3351-SD (CERFA n° 14002) qui recense les éléments nécessaires au calcul de la taxe sur les surfaces commerciales (TaSCom) due pour chaque
établissement.
Les déclarations n° 3350-SD (CERFA n° 14001) souscrites par les personnes redevables de la TaSCom devront
mentionner le nom de l'enseigne commerciale sous laquelle les établissements sont exploités.
L'imprimé n° 3350-SD est disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de Formulaires".
Actualité liée :
X
Document lié :
BOI-TFP -TSC : TFP - Taxe sur les surfaces commerciales
Signataire du document lié :
Laurent MARTEL, Sous-directeur des professionnels et de l'action en recouvrement. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00109 | https://bofip.impots.gouv.fr/bofip/9990-PGP.html/identifiant=ACTU-2015-00109 | 2015-05-06 00:00:00 | 1562d9f2410239e9f619cbdddf74c6a77739c27d14ff132fe00689fc7b08c8cc | [
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] |
Séries / Divisions :
PAT - IFI, CF - IOR, CTX - DG,
Texte :
L'article
202 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 aligne le régime de la charge de la preuve en cas de saisine du comité de l'abus de droit fiscal sur celui prévu par
l'article L. 192 du livre des procédures fiscales (LPF) en cas de saisine des organismes mentionnés à
l'article L. 59 du LPF.
Il s'ensuit que la charge de la preuve du bien-fondé des impositions notifiées selon la procédure de l'abus de droit fiscal
prévue à l'article L. 64 du LPF incombe à l'administration, que le comité de l'abus de droit fiscal ait été saisi ou non
et quel que soit le sens de son avis, sauf dans les cas prévus expressément aux alinéas 2 et 3 de l'article L. 192 du LPF.
Ces nouvelles dispositions s'appliquent aux rectifications notifiées à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-PAT-IFI-40-30-20 : PAT - IFI - Calcul de l'impôt - Plafonnement - Clause anti-abus
- Prise en compte des revenus distribués à certaines sociétés passibles de l'impôt sur les sociétés
BOI-CF-IOR : CF - Procédures de rectification et d'imposition d'office
BOI-CF-IOR-10-10 : CF - Procédures de rectification et d'imposition d'office - Champ
d'application de la procédure de rectification contradictoire
BOI-CF-IOR-30 : CF - Procédures de rectification et d'imposition d'office - Procédure de
l'abus de droit fiscal
BOI-CTX-DG-20-20 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes -
Charge et administration de la preuve
BOI-CTX-DG-20-20-10 : CTX - Contentieux de l'assiette de l'impôt - Dispositions
communes - Charge et administration de la preuve - Partie à qui incombe la charge de la preuve
BOI-CTX-DG-20-20-30 : CTX - Contentieux de l'assiette de l'impôt - Dispositions
communes - Charge et administration de la preuve - Charge de la preuve propre à certains modes particuliers d'imposition
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00166 | https://bofip.impots.gouv.fr/bofip/11756-PGP.html/identifiant=ACTU-2019-00166 | 2019-08-02 00:00:00 | d657e59c79756f76e2ee798766b6ca2cf51f1023b2fe8c8add730cd135a2ac19 | [
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] |
Série / Division :
TVA - CHAMP
Texte :
Pour l'application du a de l'article 59 bis de la
directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la
valeur ajoutée, et compte tenu des avancées technologiques en matière de géolocalisation des navires, il est mis fin à la possibilité d'appliquer une réfaction forfaitaire pour la détermination de
la part des loyers imposables en France dans le cadre des locations de navires.
Les conditions dans lesquelles doit être effectuée l'évaluation de la part des loyers imposable en France sont précisées.
Ces dispositions s'appliquent aux contrats de location ou d'affrètement conclus à
compter du 30 mars 2020.
Les nouveaux commentaires figurant au I-B § 40 du BOI-TVA-CHAMP-20-50-30 font
l'objet d'une consultation publique jusqu'au 1er mars 2020 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent
être formulées par courriel envoyé à l'adresse suivante: [email protected]. Seules les contributions signées seront examinées. Il est possible de se prévaloir de ces commentaires
dès la présente publication et jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-20-50-30 : TVA - Champ d'application et territorialité -
Lieu des prestations de services - Dérogations aux règles générales afférentes à des prestations de services fournies à des assujettis ou à des personnes non assujetties
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00013 | https://bofip.impots.gouv.fr/bofip/12150-PGP.html/identifiant=ACTU-2020-00013 | 2020-01-29 00:00:00 | 5d06ac20a64d0503f3a1e1b5dafe3d0168dbad80e323fb1300f327c2e1518ae9 | [
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] |
Série / Divisions :
IS - LIQ ; IS - RICI ; IS - DECLA
Texte :
Le taux normal de l’impôt sur les sociétés (IS) prévu au I de
l’article 219 du code général des impôts a été modifié par
l'article
4 de la loi n° 2019-759 du 24 juillet 2019 portant création d'une taxe sur les services numériques et modification de la trajectoire de baisse de l'impôt sur les sociétés et
l’article
39 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020.
Ces textes prévoient que, pour les redevables ayant réalisé un chiffre
d'affaires égal ou supérieur à 250 millions d'euros, le taux normal de l’IS est fixé à :
- 33,1/3 % pour la fraction supérieure à 500 000 euros de bénéfice imposable
apprécié par période de douze mois pour les exercices ouverts du 1er janvier au 31 décembre 2019 ;
- 31 % pour la fraction supérieure à 500 000 euros de bénéfice imposable
apprécié par période de douze mois pour les exercices ouverts du 1er janvier au 31 décembre 2020 ;
- 27,5 % pour les exercices ouverts du 1er janvier au 31 décembre
2021.
La présente publication a pour objet de commenter cet aménagement de la
trajectoire de baisse du taux normal de l’IS pour les grandes entreprises.
Actualité liée :
X
Documents liés :
BOI-IS-LIQ-10 : IS - Liquidation et taux -
Taux normal
BOI-IS-RICI-30-10-20-10 : IS - Réductions et
crédits d'impôts - Dispositif général d'imputation - Modalités d'imputation des crédits d'impôts
BOI-IS-DECLA-20-10 : IS - Obligations
déclaratives et de paiement - Obligations de paiement - Versement d'acomptes provisionnels
BOI-IS-DECLA-20-30 : IS - Obligations
déclaratives et de paiement - Obligations de paiement - Cas particuliers de paiement
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00098 | https://bofip.impots.gouv.fr/bofip/12245-PGP.html/identifiant=ACTU-2020-00098 | 2020-06-10 00:00:00 | 5a5f0fbd00fbe3c6980012a7f013578ffd01c67615f2f2f798f7701b97cdacc7 | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire du document
lié :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00012 | https://bofip.impots.gouv.fr/bofip/12195-PGP.html/identifiant=ACTU-2020-00012 | 2020-01-22 00:00:00 | 315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48 | [
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] |
Série / Division :
TFP - IFER
Texte :
L'imposition forfaitaire sur les entreprises de réseaux (IFER) prévue à
l'article 1519 HA du code général des impôts (CGI) s'applique notamment aux installations de gaz naturel liquéfié (GNL),
c'est-à-dire aux terminaux méthaniers.
L'article
124 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a instauré un tarif réduit pour les terminaux méthaniers dont la capacité de stockage est inférieure ou égale à 100 000 mètres
cubes : 600 000 € par installation de GNL pour l'année 2020.
Cette disposition s'applique à compter des impositions établies à compter du 1er janvier 2020.
Actualité liée :
X
Document lié :
BOI-TFP-IFER-60 : TFP - IFER sur les installations gazières et les canalisations de
transport de gaz naturel, d'autres hydrocarbures et de produits chimiques
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00112 | https://bofip.impots.gouv.fr/bofip/12369-PGP.html/identifiant=ACTU-2020-00112 | 2020-06-24 00:00:00 | 6810ad9ca4c5cf370ecf5894cc5d63e47f29404558c24a9c866b8e8f6220e68e | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire du document
lié :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00089 | https://bofip.impots.gouv.fr/bofip/12356-PGP.html/identifiant=ACTU-2020-00089 | 2020-05-20 00:00:00 | 315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48 | [
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] |
Série / Division :
DJC - ARF
Texte :
La réforme des marchés publics a eu une incidence notable sur la délivrance des marchés publics. Désormais, la date
d'appréciation de la régularité fiscale se fera à la date de la demande de délivrance de la-dite attestation .
Par ailleurs, de nouvelles dispositions ont été prises pour les entreprises en procédure collective ne disposant pas encore
d'un plan de règlement.
Actualité liée:
X
Document lié :
BOI-DJC-ARF : Dispositions Juridiques Communes - Attestation de régularité fiscale
Signataire du document lié :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2016-00220 | https://bofip.impots.gouv.fr/bofip/10720-PGP.html/identifiant=ACTU-2016-00220 | 2016-12-07 00:00:00 | ad8652ec2f44d376a25aecfcd7ac73db5c6c09df472fde4a370da8abde0bdacd | [
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Série / Division :
TVA - LIQ
Texte :
La
loi n° 2012-958 du 16 août
2012 de finances rectificative pour 2012 modifie, à compter du 1er janvier 2013, le taux de TVA applicable aux spectacles vivants. Ainsi, en application des dispositions du 1° du F de
l'article 278-0 bis du code général des impôts (CGI), sont soumis au taux réduit de 5,5 % de la TVA les spectacles
suivants:
- théâtres (autres que les théâtres pornographiques) ;
- théâtres de chansonniers ;
- cirques ;
- concerts ;
- spectacles de variétés, à l'exception de ceux donnés dans des établissements où il est d'usage
de consommer pendant les séances.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-20-40 : TVA - Liquidation – Taux -
Prestations de services imposables au taux réduit - Spectacles
Signataire du document lié :
Antoine Magnant, sous-directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00073 | https://bofip.impots.gouv.fr/bofip/8639-PGP.html/identifiant=ACTU-2013-00073 | 2013-03-22 00:00:00 | f3cfc22c071091afe9dd587eadd76b1e1fe87903ce24bb4fbacc54666d1bf915 | [
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2015-00098 | https://bofip.impots.gouv.fr/bofip/10061-PGP.html/identifiant=ACTU-2015-00098 | 2015-04-10 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série / Division :
TVA - IMM
Texte :
Par mesure de tempérament, il est admis que les attestations de transfert des droits à déduction de la TVA des collectivités territoriales prévues au 3 du I de l'article 210 de l'annexe II du CGI ne soient plus adressées au service des impôts mais conservées par la collectivité publique délégant à la disposition de l'administration.
Actualité liée :
X
Document lié :
BOI-TVA-IMM-10-30 : TVA - Opérations concourant à la production ou à la livraison d'immeubles - Règles générales applicables aux opérations immobilières - Droits à déduction
Signataire du document lié :
David Trutet, chef du bureau modernisation des méthodes et des outils | Bulletin officiel des finances publiques - impôts | ACTU-2021-00043 | https://bofip.impots.gouv.fr/bofip/12796-PGP.html/ACTU-2021-00043 | 2021-03-17 00:00:00 | 9fe9839db49da0cb6feba625b15a7324ba6f3b59864ee0f951d66704fb0be33b | [
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Séries / Divisions :
IF - TFNB ; IF - TFB
Texte :
Aux termes de l'article 1388 sexies du code général des impôts (CGI), les constructions affectées à l'habitation principale situées à Mayotte bénéficient d'un abattement dégressif sur la base d'imposition de la taxe foncière sur les propriétés bâties (TFPB) lorsqu'elles font l'objet d'une cession par une personne publique aux occupants irréguliers. La durée de l'abattement est de cinq ans. Ce dispositif s'applique aux constructions cédées entre le 18 septembre 2013 et le 31 décembre 2016.
L'article 64 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 complète l'article 1388 sexies du CGI et prévoit un abattement dégressif de la base d'imposition à la TFPB des biens immobiliers affectés à l'habitation principale et construits sur un terrain ayant fait l'objet entre le 1er janvier 2017 et le 31 décembre 2025 d'une cession par une personne publique aux occupants irréguliers. L'abattement porte sur les trois années suivant celle au cours de laquelle la cession est intervenue. Il est fixé à 100 % la première année, 70 % la deuxième année et 30 % la dernière année. Il complète l'abattement de cinq ans en faveur des propriétés cédées entre 2013 et 2016.
En outre, l'article 64 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 prévoit un abattement dégressif de la base d'imposition à la taxe foncière sur les propriétés non bâties des terrains ayant fait l'objet d'une cession par une personne publique à des occupants irréguliers entre le 1er janvier 2018 et le 31 décembre 2025. L'abattement porte sur les trois années suivant celle au cours de laquelle la cession est intervenue. Cet abattement est codifié à l'article 1396 bis du CGI.
Actualité liée :
X
Documents liés :
BOI-IF-TFNB-20 : IF - Taxe foncière sur les propriétés non bâties - Base d'imposition
BOI-IF-TFNB-20-30 : IF - Taxe foncière sur les propriétés non bâties - Base d'imposition - Abattement special pour les terrains situés à Mayotte et faisant l'objet pour la première fois de l'attribution d'un titre de propriété
BOI-IF-TFB-20-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux
BOI-IF-TFB-20-30-50 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux - Logements situés à Mayotte et faisant l'objet pour la première fois de l'attribution d'un titre de propriété
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00287 | https://bofip.impots.gouv.fr/bofip/13369-PGP.html/ACTU-2021-00287 | 2021-12-20 00:00:00 | f1874b9fc1fec045e956c708f2ba3eb9d280b275d8f522431df08a9f512cad0f | [
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Série / Division :
TCAS - ASSUR
Texte :
L'article
80 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a instauré une nouvelle exonération de taxe sur les conventions d'assurances au bénéfice des contrats d'assurances sur les
installations d'énergies marines renouvelables au sens de l'article L. 111-6 du code des assurances.
Cette exonération est désormais prévue au 19° de
l'article 995 du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-TCAS-ASSUR-10-40-30 : TCAS - Taxe sur les conventions d'assurances - Exonérations -
Contrats couvrant des risques particuliers
BOI-TCAS-ASSUR-10-40-30-30 : TCAS - Taxe sur les conventions d'assurances - Exonérations
- Assurances contre les risques liés à la navigation maritime, fluviale ou aérienne et aux installations d'énergies marines renouvelables
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00055 | https://bofip.impots.gouv.fr/bofip/11272-PGP.html/identifiant=ACTU-2018-00055 | 2018-04-04 00:00:00 | 079a68cd3f0b63ad318eb05715c76ecda3b39cc12dd29b9269c222311154fb9d | [
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] |
Série / Division :
IF - CFE
Texte :
L'article
76 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 apporte certaines modifications à la cotisation foncière des entreprises (CFE) minimum codifiée sous
l'article 1647 D du code général des impôts (CGI).
A compter des impositions dues au titre de 2014 :
- le barème de fixation du montant de la base minimum de CFE distingue trois catégories de redevables parmi ceux réalisant
au plus 100 000 € de chiffre d'affaires ou de recettes hors taxes au cours de la période de référence et deux catégories parmi ceux réalisant plus de 250 000 € de chiffre d'affaires ou de recettes
hors taxes ;
- la base minimum de CFE des redevables réalisant au plus 100 000 € de chiffre d'affaires ou de recettes hors taxes au
cours de la période de référence est plafonnée.
En outre,
l'article 20 de
l'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives fiscales
et douanières applicables à Mayotte prévoit l'application d'un barème de base minimum spécifique dans le département de Mayotte.
Enfin,
l'article
37 (V) de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 et
l'article
45 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 permettent, sous certaines conditions, aux communes nouvelles et à certains établissements publics de coopération
intercommunale à fiscalité propre d'appliquer un dispositif de convergence des bases minimum de CFE antérieurement applicables sur leur territoire.
Afin de tenir compte de ces modifications, le plan de classement de la section 4 du chapitre 2 du titre 2 de la division
IF-CFE est modifié de la façon suivante :
Plan avant modifications :
Section 4 : Cotisation minimum
Plan après modifications :
Section 4 : Cotisation minimum
Sous-section 1 : Règles générales
Sous-section 2 : Dispositif de convergence
Par ailleurs, l'article 76 de la loi n° 2013-1278 précitée abroge, au 1er janvier 2014, l'exonération temporaire
de CFE prévue par l'article 1464 K du CGI en faveur des auto-entrepreneurs. Ceux-ci sont donc désormais imposés à la CFE
dans les conditions de droit commun. Les commentaires relatifs à cette exonération sont supprimés.
Toutefois, conformément aux dispositions du C du II de l'article 76 de la loi n°
2013-1278 précitée, les auto-entrepreneurs ayant bénéficié de leur première année d'exonération au titre de 2013 sont exonérés de CFE au titre de 2014 s'ils remplissent toujours les conditions
d'exonération prévues par l'article 1464 K du CGI dans sa rédaction en vigueur au 31 décembre 2013.
De plus, le II de
l'article
55 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 exonère de CFE, au titre de la seule année 2014, les auto-entrepreneurs créés en 2013 et remplissant les
conditions d'exonération prévues par l'article 1464 K du CGI dans sa rédaction en vigueur au 31 décembre 2013.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-10-30-20 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations de plein droit temporaires
BOI-IF-CFE-10-30-20-20 : IF - Cotisation foncière des entreprises - Personnes et
activités exonérées - Exonérations de plein droit temporaires - Auto-entrepreneurs
BOI-IF-CFE-20-20 : IF - Cotisation foncière des entreprises - Détermination de la base
d'imposition
BOI-IF-CFE-20-20-40 : IF - Cotisation foncière des entreprises - Base d'imposition -
Cotisation minimum
BOI-IF-CFE-20-20-40-10 : IF - Cotisation foncière des entreprises - Base d'imposition -
Cotisation minimum - Règles générales
BOI-IF-CFE-20-20-40-20 : IF - Cotisation foncière des entreprises - Base d'imposition -
Cotisation minimum - Dispositif de convergence des bases minimum
BOI-IF-CFE-20-40 : IF - Cotisation foncière des entreprises - Base d'imposition - Lieu
d'imposition
BOI-IF-CFE-20-40-20 : IF - Cotisation foncière des entreprises - Base d'imposition -
Lieu d'imposition - Règles particulières de répartition
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00175 | https://bofip.impots.gouv.fr/bofip/8744-PGP.html/identifiant=ACTU-2014-00175 | 2014-06-26 00:00:00 | f778732c51bc6eefeb8c14f1f6ff7d840908247fc736dcf1189e70f1a372c9e0 | [
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] |
Série / Divisions :
TVA-CHAMP ; TVA-DECLA ; TVA-SECT
Texte :
L'article 147 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a abrogé l'article 258 B du code général des impôts.
Les commentaires de la présente publication sont modifiés en conséquence.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-10-40-20 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Acquisitions intracommunautaires de biens meubles corporels
BOI-TVA-CHAMP-20 : TVA - Champ d'application et territorialité - Territorialité
BOI-TVA-DECLA-20-30-40-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis établis hors de l'Union européenne : la représentation fiscale
BOI-TVA-DECLA-30-20-20-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Mentions à porter sur les factures - Mesures de simplification
BOI-TVA-SECT-80-30-20-20 : TVA - Régimes sectoriels - Agriculture - Règles d'application de la TVA aux exploitants agricoles - Base d'imposition - Cas particuliers
Signataire des document liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00250 | https://bofip.impots.gouv.fr/bofip/13288-PGP.html/ACTU-2021-00250 | 2022-01-19 00:00:00 | fbe339fd896998b2aafd685dc7f3dc63b52bd80d1b943ea39cda43d0616b6005 | [
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Série / Division :
BAREME
Texte :
Les barèmes relatifs aux frais de carburant en euro au kilomètre pour les revenus salariaux et assimilés, les bénéfices agricoles, les bénéfices industriels et commerciaux et les bénéfices non commerciaux (sous conditions) ont été mis à jour pour l'année 2021.
Actualité liée :
X
Document lié :
BOI-BAREME-000003 : BAREME - RSA - BA - BIC - BNC (sous conditions) - Frais de carburant en euro au kilomètre - Barèmes applicables pour l'année 2021
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00033 | https://bofip.impots.gouv.fr/bofip/13504-PGP.html/ACTU-2022-00033 | 2022-02-09 00:00:00 | 2afa358ae97bb95e2f07ce2e01ae941fee80ded77dbb0f243f7835193a17e203 | [
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] |
Série / Division :
BNC - BASE
Texte :
En application du I de l'article 1er de la loi n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020, les aides versées par le fonds de solidarité institué par l'ordonnance n° 2020-317 du 25 mars 2020 portant création d'un fonds de solidarité à destination des entreprises particulièrement touchées par les conséquences économiques, financières et sociales de la propagation de l'épidémie de covid-19 et des mesures prises pour limiter cette propagation sont exonérées d'impôt sur les sociétés, d'impôt sur le revenu et de toutes les contributions et cotisations sociales d'origine légale ou conventionnelle.
L'article 1er de la loi n° 2021-953 du 19 juillet 2021 de finances rectificative pour 2021 précise le champ d'application de ces exonérations.
Les autres aides versées à des entreprises par des entités publiques ou privées pour faire face aux difficultés liées à l'épidémie de covid-19 et pour lesquelles aucune disposition légale ne prévoit une exonération sont donc soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu dans les conditions de droit commun.
Actualité liée :
30/12/2020 : BNC - Exonération des aides octroyées par le fonds de solidarité (loi n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020, art. 1) et des aides exceptionnelles versées par le conseil de la protection sociale des travailleurs indépendants et par les instances de gouvernance des régimes de retraite complémentaires des professionnels libéraux (loi de finances pour 2021), exonération des sommes perçues par les lauréats du concours « French Tech Tremplin » (loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020, art. 20) et actualisation de la liste des récompenses internationales exonérées (décret n° 2019-316 du 12 avril 2019)
Document lié :
BOI-BNC-BASE-20-20 : BNC - Base d'imposition - Recettes - Nature des recettes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00013 | https://bofip.impots.gouv.fr/bofip/13476-PGP.html/ACTU-2022-00013 | 2022-02-09 00:00:00 | 0b991632d0ee2564f26b9485240b2fea35af735dbe6049c8a0a37f3af03859a8 | [
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] |
Série / Division :
RPPM-RCM
Texte :
Le 13° du I de l'article 35 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a abrogé, à compter du 1er janvier 2022, le 23° de l'article 157 du code général des impôts qui prévoyait, sous certaines conditions, l'exonération d'impôt sur le revenu des intérêts des sommes déposées sur un compte épargne d'assurance pour la forêt.
En conséquence, les commentaires doctrinaux afférents à cette exonération sont retirés.
Actualité liée :
X
Document lié :
BOI-RPPM-RCM-10-10-50 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Revenus des créances, dépôts, cautionnements et comptes courants exonérés
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00040 | https://bofip.impots.gouv.fr/bofip/13512-PGP.html/ACTU-2022-00040 | 2022-03-17 00:00:00 | d87b2d32ff952d4479467744bd73c599534e174b73f4dcd1bbda822a8e849f57 | [
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] |
Séries / Divisions :
BA - CHAMP ; BA - BASE ; BA - LIQ ; BA - DECLA ; BA - CESS ; BNC - SECT ; BNC - CESS ; BIC - PDSTK ; BIC - PVMV ; IS - FUS ; FORM ; LETTRE
Texte :
L'article 10 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 créé un dispositif de report d'imposition des plus-values d'apport et d'échange de titres constatées à l'occasion d'une opération de fusion, de scission ou d'apport partiel d'actif portant sur une branche complète d'activité réalisée entre sociétés civiles agricoles dont les bénéfices relèvent exclusivement de la catégorie des bénéfices agricoles.
Ce dispositif, codifié au deuxième alinéa du I de l'article 151 octies A du code général des impôts, s'applique à l'impôt sur le revenu dû au titre de l'année 2021 et des années suivantes.
La présente mise à jour a pour objet de commenter ce dispositif. Des corrections d'ordre rédactionnel sont par ailleurs apportées en matière d'obligations déclaratives applicables aux exploitants agricoles relevant du régime réel simplifié d'imposition.
Actualité liée :
X
Documents liés :
BOI-BA-CHAMP : BA - Champ d'application
BOI-BA-BASE-20 : BA - Base d'imposition - Régimes réels d'imposition
BOI-BA-BASE-30-45-30 : BA - Base d'imposition - Abattements et déductions - Déduction pour épargne de précaution - Modalités d'utilisation de la déduction
BOI-BA-LIQ-10 : BA - Liquidation - Etalement des revenus exceptionnels et système du quotient
BOI-BA-LIQ-20 : BA - Liquidation - Système de la moyenne triennale
BOI-BA-LIQ-20-10 : BA - Liquidation - Système de la moyenne triennale - Modalités d'imposition des bénéfices et d'exercice de l'option
BOI-BA-LIQ-20-20 : BA - Liquidation - Système de la moyenne triennale - Cas particuliers
BOI-BA-DECLA-30 : BA - Obligations déclaratives - Régime du bénéfice réel simplifié
BOI-BA-CESS : BA - Cession ou cessation d'activité
BOI-BA-CESS-10 : BA - Cession ou cessation d'activité - Règles spécifiques aux bénéfices agricoles
BOI-BA-CESS-40 : BA - Cession ou cessation d'activité - Opérations de fusion, scission ou d'apport partiel d'actif réalisées entre sociétés civiles agricoles
BOI-BA-CESS-40-10 : BA - Cession ou cessation d'activité - Traitement de la plus-value d'apport consécutive à une opération de fusion, de scission ou d'apport partiel d'actif réalisée entre sociétés civiles agricoles
BOI-BA-CESS-40-20 : BA - Cession ou cessation - Traitement de la plus-value d'échange de titres consécutive à une opération de fusion, de scission ou d'apport partiel d'actif réalisée entre sociétés civiles agricoles
BOI-BA-CESS-40-30 : BA - Cession ou cessation d'activité - Conséquences des opérations de restructuration réalisées entre sociétés civiles agricoles sur les reports d'imposition antérieurs, les dispositifs spécifiques d'exonération des plus-values, les obligations déclaratives et autres dispositifs
BOI-BNC-SECT-70-10-20-10 : BNC - Régimes sectoriels - Imposition des plus-values consécutives à une restructuration de sociétés civiles professionnelles (SCP)
BOI-BNC-CESS-20-10 : BNC - Cession ou cessation d'activité - Exclusion possible des créances acquises et des dépenses engagées - Champ d'application
BOI-BIC-PDSTK-10-30-10-20 : BIC - Produits et stocks - Subventions d'équipement
BOI-BIC-PVMV-40-10-10-30 : BIC - Plus-values et moins-values - Régimes particuliers - Exonération des plus-values réalisées par les petites entreprises - Effets de l'exonération
BOI-BIC-PVMV-40-20-30-20 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Transmission d'une entreprise individuelle par voie d'apport en société - Régime d'imposition des plus-values d'apport et des bénéfices de l'entreprise apportée
BOI-IS-FUS-60-10-10 : IS - Fusions et opérations assimilées - Obligations déclaratives - État de suivi - Entreprises et régimes concernés
BOI-IS-FUS-60-10-20 : IS - Fusions et opérations assimilées - Obligations déclaratives - Production des états de suivi
BOI-IS-FUS-60-20 : IS - Fusions et opérations assimilées - Obligations déclaratives - Registre
BOI-FORM-000017 : FORMULAIRE - IS - Etat de suivi des sursis et reports d'imposition prévu au I de l'article 54 septies du code général des impôts
BOI-FORM-000093 : FORMULAIRE - BIC - IS - Etat de suivi prévu au II de l'article 151 octies du code général des impôts
BOI-LETTRE-000187 : LETTRE - BNC - Modèle d'option pour l'application du dispositif de report d'imposition (CGI, art. 151 octies A, I-al. 1)
BOI-LETTRE-000262 : LETTRE - BA - Modèle d'option pour l'application du dispositif de report d'imposition prévu au deuxième alinéa du I de l'article 151 octies A du CGI
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00074 | https://bofip.impots.gouv.fr/bofip/13579-PGP.html/ACTU-2022-00074 | 2022-06-22 00:00:00 | 44c60f3371244db8ab27333c0d4ea2ec06959a836b5240b33daf80d85e5e54e1 | [
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] |
Série / Divisions :
TVA-BASE ; TVA-SECT
Texte :
Le 8° du I de l'article 30 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, a modifié les règles d'exigibilité de la taxe sur la valeur ajoutée (TVA) pour les opérations de livraison de biens, prévues au 2 de l'article 269 du CGI.
En effet, les acomptes encaissés, à compter du 1er janvier 2023, dans le cadre d'opérations de livraison de biens donnent lieu à de la TVA exigible.
Cette évolution constitue une mise en conformité des règles de TVA françaises avec les dispositions de l'article 65 de la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée.
Actualité liée :
X
Documents liés :
BOI-TVA-BASE-20-10 : TVA - Base d'imposition - Fait générateur et exigibilité - Livraisons de biens meubles corporels
BOI-TVA-SECT-50-30 : TVA - Régimes sectoriels - Opérations bancaires et financières - Liquidation de la TVA
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00148 | https://bofip.impots.gouv.fr/bofip/13758-PGP.html/ACTU-2022-00148 | 2022-12-21 00:00:00 | cd1c7ae463554d947f28eaf2bcba6e4161bbd46bd0e124b73f8c8c30f0a8ca8a | [
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 31 décembre 2022 au 30 mars 2023.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00003 | https://bofip.impots.gouv.fr/bofip/13793-PGP.html/ACTU-2023-00003 | 2023-01-18 00:00:00 | fb060ff7942354b363e670365cbb405db72d87a47aa5f44309e2b6d6046c8f58 | [
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Séries / Divisions :
IR - RICI ; RSA - BASE
Texte :
L'article 20 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 relève le plafond annuel des dépenses retenues pour la détermination du crédit d'impôt pour frais de garde des jeunes enfants, prévu par l'article 200 quater B du code général des impôts, de 2 300 € à 3 500 € par enfant à charge.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2022.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-300 : IR - Crédit d'impôt au titre des frais de garde des jeunes enfantsBOI-RSA-BASE-30-50-30-40 : RSA - Base d'imposition des traitements, salaires et revenus assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Déduction des frais réels - Autres frais réels
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00019 | https://bofip.impots.gouv.fr/bofip/13814-PGP.html/ACTU-2023-00019 | 2023-06-26 00:00:00 | dbbea1f0fe54d6ac9385dc008e78a7c28e7b702347ff0d1faa708a84179c21c4 | [
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Séries / Division :TVA - CHAMP ; ANNXTexte :La liste des compagnies aériennes réputées remplir la condition d'exonération de taxe sur la valeur ajoutée prévue au 4° du II de l'article 262 du code général des impôts, publiée le 4 octobre 2023, est complétée des noms de deux compagnies, ASL Airlines France et IXAIR. Ces deux compagnies sont réputées satisfaire à la condition d'exonération de façon rétroactive, à compter du 4 octobre 2023.Actualité liée :04/10/2023 : TVA - Mise à jour de la liste des compagnies aériennes réputées remplir la condition de l'exonération de TVA prévue au 4° du II de l'article 262 du CGIDocument lié :BOI-ANNX-000215 : ANNEXE - TVA - Liste des compagnies aériennes françaises réputées remplir les conditions du 4° du II de l'article 262 du CGI et pouvoir bénéficier de la dispense d'attestations auprès de leurs fournisseursSignataire du document lié :Laurent Martel, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00130 | https://bofip.impots.gouv.fr/bofip/14071-PGP.html/ACTU-2023-00130 | 2023-11-08 00:00:00 | a2619ae52acc29104041218b3fdaf5e01637bb68f161bc52ce0867a034ef5812 | [
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Séries / Divisions :TCA - BNA ; BAREMETexte :Les tarifs applicables à la contribution sur les boissons non alcooliques contenant des sucres ajoutés (code général des impôts [CGI], art. 1613 ter) et à la contribution sur les boissons non alcooliques contenant des édulcorants de synthèse (CGI, art. 1613 quater, II-2°) sont actualisés pour 2024.Actualité liée :XDocument lié :BOI-BAREME-000038 : BAREME - TCA - Barème des contributions sur les boissons non alcooliquesSignataire du document lié :Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00138 | https://bofip.impots.gouv.fr/bofip/14079-PGP.html/ACTU-2023-00138 | 2023-12-20 00:00:00 | e9176710efc2770615ef233e0d6938b4e48b10b0662ec18a6dbc24f41b70ef54 | [
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Série / Division :TFP - TSCTexte :1/ L'article 153 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 étend l'application du dispositif de convergence progressive des coefficients multiplicateurs de la taxe sur les surfaces commerciales (TaSCom) applicable aux fusions d'établissements publics de coopération intercommunale (EPCI) aux cas de création d'un EPCI ou de changement de régime fiscal d'un EPCI.La commune ou l'EPCI affectataire de la taxe peut délibérer pour moduler le montant de la TaSCom en appliquant un coefficient multiplicateur.Par ailleurs, l'article 77 de la loi n° 2009-1673 du 30 décembre 2009 modifiée de finances pour 2010 a prévu un dispositif spécifique en cas de fusion d'EPCI permettant la convergence progressive des coefficients multiplicateurs des EPCI préexistants vers le coefficient multiplicateur le plus élevé sur une durée ne pouvant excéder quatre années. Cependant, cette convergence progressive n'était pas prévue dans le cas d’une création d'un EPCI ou d'un changement de régime fiscal d'un EPCI.Depuis le 1er janvier 2024, le dispositif de convergence progressive des coefficients multiplicateurs est ouvert aux cas de création d'un EPCI ou de changement de régime fiscal d'un EPCI permettant ainsi un lissage des coefficients de nature à notamment faciliter le passage, pour un EPCI, du régime de la fiscalité additionnelle à celui de la fiscalité professionnelle unique.2/ Se prononçant sur la notion d'activité de commerce de détail au sens de la TaSCom, le Conseil d’État a jugé que doivent être regardées comme des transformations mineures et manipulations usuelles et donc des ventes au détail, la simple découpe à la demande du client et le conditionnement du fromage ou de la charcuterie (CE, décision du 11 janvier 2024, n° 473741, ECLI:FR:CECHS:2024:473741.20240111).En conséquence, les commentaires doctrinaux contraires à cette jurisprudence figurant aux paragraphes 65 et 70 du BOI-TFP-TSC sont rapportés et les commentaires doctrinaux sont aménagés pour tenir compte des dispositions résultant de cette décision.Ces modifications s'appliquent à compter des impositions dues au titre de 2025.Actualité liée :XDocument lié :BOI-TFP-TSC : TFP - Taxe sur les surfaces commercialesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00113 | https://bofip.impots.gouv.fr/bofip/14253-PGP.html/ACTU-2024-00113 | 2024-05-22 00:00:00 | 8f8913f2312d0d671719a3c04ba11eed735badad3929fb0bd615aa5f0dea9bce | [
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1
S’agissant des revenus fonciers, le D du II de
l’article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017, modifié par l’ordonnance n° 2017-1390 du
22 septembre 2017 relative au décalage d’un an de l’entrée en vigueur du prélèvement à la source de l’impôt sur le revenu, prévoit des modalités spécifiques de détermination du montant net
imposable à retenir au numérateur de la formule de calcul du crédit d'impôt pour la modernisation du recouvrement (CIMR).
Pour plus de précisions sur le calcul du CIMR, il convient de se reporter au
I-A-1 § 10 du BOI-IR-PAS-50-10-10.
Ainsi, le revenu net foncier imposable de l'année 2018, déterminé dans les conditions de droit
commun sous réserve de modalités dérogatoires de prise en compte des charges foncières dites « récurrentes », est pris en compte au numérateur de la formule de calcul du CIMR :
- à l'exclusion de sa fraction correspondant à des majorations pour rupture d'engagement ou pour
régularisation de charges de copropriété non déductibles ;
- au prorata des revenus bruts fonciers non exceptionnels sur le total des revenus bruts
fonciers.
I. Calcul du revenu net foncier imposable de l'année 2018
10
Le revenu net foncier imposable de l'année 2018 est déterminé dans les conditions de droit
commun sous réserve des mesures dérogatoires, prévues au K du II de
l’article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié, pour la déductibilité en 2018 des charges foncières dites « récurrentes ».
Il convient de distinguer selon que le contribuable est soumis au régime dit « micro-foncier »
ou au régime réel d'imposition.
A. Contribuables soumis au régime « micro-foncier »
20
Pour les contribuables soumis au régime « micro foncier », le revenu net foncier imposable de
l’année 2018 est déterminé dans les conditions de droit commun, soit après application d’un abattement de 30 % représentatif des charges.
Pour plus de précisions sur l'application du régime « micro-foncier », il convient de se
reporter au BOI-RFPI-DECLA-10.
B. Contribuables soumis au régime réel d'imposition
30
Le régime réel d'imposition s'applique soit de plein droit, pour les contribuables qui
n’entrent pas dans le champ d’application du régime « micro-foncier », soit sur option des contribuables. Le revenu net foncier imposable est égal, conformément à
l'article 28 du code général des impôts (CGI), à la différence entre les revenus bruts et le total des frais et des charges
effectivement supportés au cours de l’année d'imposition.
Pour plus de précisions sur le régime réel d'imposition, il convient de se reporter au
BOI-RFPI-DECLA-20.
40
Toutefois, pour la détermination du revenu net foncier imposable de l'année 2018, les charges
de la propriété sont prises en compte sous réserve de dispositions dérogatoires au droit commun concernant la déductibilité des charges dites « récurrentes ».
En effet, le 1° du 1 du K du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié dispose que les charges dites « récurrentes », afférentes à des dettes dont l'échéance intervient en 2018, ne sont
déductibles que pour la détermination du seul revenu net foncier imposable de l'année 2018.
Cette règle conduit à écarter, lorsqu'elle est distincte de celle de son
échéance normale, la date de paiement effectif de la dette correspondante pour apprécier l'année au cours de laquelle la dépense peut être admise en déduction.
Remarque : Les charges dites « pilotables » supportées en 2018 restent
intégralement déductibles en 2018 dans les conditions de droit commun. Pour plus de précisions sur la définition des charges dites « pilotables », il convient de se reporter au
I-B-2 § 40 du BOI-IR-PAS-50-20-10.
1. Définition des charges dites « récurrentes »
50
Les charges dites « récurrentes » s'entendent des charges de la propriété que le bailleur doit
chaque année à raison du bien loué et sur l'échéance desquelles il ne peut en principe pas influer, soit en raison du caractère périodique de ces charges (impositions, primes d'assurances, etc.), soit
parce qu'il ne maîtrise pas la date d'échéance de la dette qui en découle.
Ces charges sont limitativement énumérées au 1° du 1 du K du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017, modifié par l’ordonnance n° 2017-1390 du
22 septembre 2017 relative au décalage d’un an de l’entrée en vigueur du prélèvement à la source de l’impôt sur le revenu.
Pour plus de précisions sur la liste des charges dites « récurrentes », il convient de se
reporter au I-B-1 § 30 du BOI-IR-PAS-50-20-10.
2. Modalités dérogatoires de déduction des charges dites « récurrentes » applicables en 2018
60
Les charges dites « récurrentes » afférentes à des dettes dont l'échéance
normale intervient en 2018 ne sont déductibles qu’au titre de l'année 2018.
Cette règle de déduction est applicable quelle que soit la date de paiement
effectif de la dette correspondante.
Pour plus de précisions sur les modalités dérogatoires de déduction en 2018
des charges dites « récurrentes », il convient de se reporter au II-A § 60 du BOI-IR-PAS-50-20-10.
II. Détermination du revenu net foncier imposable de l'année 2018 entrant dans la formule de calcul du CIMR
70
Le montant du revenu net foncier imposable de l'année 2018, calculé dans les conditions
rappelées au I § 10 à 60, à prendre en compte au numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-10 au I-A § 10), est déterminé en
deux étapes :
- dans un premier temps, il convient d'exclure du revenu net foncier imposable de l'année 2018
la fraction de ce revenu correspondant à des majorations pour rupture d'engagement ou pour régularisation de charges de copropriété non déductibles (cf. II-A § 80) ;
- dans un second temps, il est appliqué sur le montant ainsi déterminé, un prorata
représentant la part des revenus bruts fonciers non exceptionnels perçus en 2018 par rapport au total des revenus bruts fonciers de l'année 2018 (cf. II-B §
110).
Le résultat obtenu correspond à la fraction du revenu net foncier imposable de
l'année 2018 ouvrant droit au bénéfice du CIMR.
Remarque : Les revenus fonciers de source étrangère, qui ouvrent droit en
application d'une convention fiscale internationale à un crédit d'impôt égal à l'impôt français correspondant à ces revenus, sont hors du champ du prélèvement à la source, en application des
dispositions de l'article 204 D du CGI (cf. VI § 70 du BOI-IR-PAS-10-20). Ces revenus
n'ouvrent pas droit au bénéfice du CIMR et ne sont pas pris en compte au numérateur de la formule de calcul du crédit d'impôt conformément aux dispositions du A et du B du II de
l'article
60 de la loi de finances pour 2017 modifié.
Par suite, pour le calcul du montant du revenu net foncier imposable de l'année 2018 à prendre
en compte au numérateur de la formule de calcul du CIMR, il convient de ne pas tenir compte de ces revenus fonciers de source étrangère, que ce soit au titre des revenus bruts fonciers non
exceptionnels perçus en 2018, du total des revenus bruts fonciers de l'année 2018 ou du revenu net foncier imposable de l'année 2018.
A. Fraction du revenu net foncier imposable de 2018 exclue du bénéfice du CIMR
80
Une fraction du revenu net foncier imposable de l'année 2018 est considérée comme un revenu
exceptionnel expressément exclu du bénéfice du CIMR. Il s'agit de la fraction correspondant :
- d'une part, aux majorations du revenu net foncier prévues en cas de rupture d'un
engagement ;
- d'autre part, à la régularisation des provisions pour charges de copropriété mentionnées au
a quater du 1° du I de l'article 31 du CGI et correspondant à des travaux non déductibles.
Remarque : Cette fraction du revenu net foncier imposable de
2018 n'est donc pas prise en compte dans le revenu net foncier imposable auquel est appliqué le prorata mentionné au II-B § 110.
1. Majorations du revenu net foncier en cas de rupture d'un engagement
90
Le 2 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié dispose que, en cas de rupture d'un engagement, les majorations du revenu net foncier réalisées au titre de l'année 2018 en
application des f à m et o du 1° du I de l'article 31 du CGI, de
l'article 31 bis du CGI et du III de
l'article 156 bis du CGI ne sont pas prises en compte dans le montant net imposable du revenu foncier retenu pour le calcul
du CIMR.
Il s'agit des majorations applicables :
- lorsque le bénéficiaire d'une déduction au titre de l'amortissement ne respecte pas son
engagement de location ou de conservation des parts : le revenu foncier de l'année au cours de laquelle intervient la rupture de cet engagement est majoré des amortissements déduits au cours de la
période couverte par cet engagement (CGI, art. 31, I-1° f, g, h et l et CGI, art. 31 bis).
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-SPEC-20-10-10-30 (dispositif « Périssol »), au BOI-RFPI-SPEC-20-10-20-60 (dispositif « Besson neuf »), au
BOI-RFPI-SPEC-20-20-40 (dispositif « Robien »), au BOI-RFPI-SPEC-20-30 (dispositif « Borloo neuf ») et au
BOI-RFPI-SPEC-20-20-70 (dispositif « Robien SCPI » ou « Borloo SCPI ») ;
- en cas de non-respect de l'engagement de conservation de la propriété des monuments
historiques et assimilés ou des parts de sociétés civiles afférentes à ces mêmes immeubles : le revenu net foncier de l'année au cours de laquelle l'engagement n'est pas respecté et des deux années
suivantes est majoré du tiers du montant des charges indûment imputées (CGI, art. 156 bis, III).
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-SPEC-30-30 ;
- lorsque le bénéficiaire d'une déduction spécifique des revenus fonciers ne respecte pas son
engagement de location ou de conservation des parts : le revenu foncier, selon le cas, de l'année au cours de laquelle intervient la rupture de cet engagement (CGI, art. 31-I-1° j, k et l) ou des
années au titre desquelles la déduction spécifique a été déduite (CGI, art. 31-I-1° m et o), est majoré du montant de cette déduction.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-SPEC-20-10-30-10 (dispositif « Besson ancien »), au BOI-RFPI-SPEC-20-20-60 (dispositif « Robien ZRR »), au
BOI-IR-RICI-230-60 (dispositif « Scellier ZRR »), au BOI-RFPI-SPEC-20-30 (dispositif « Borloo neuf ») et au
BOI-RFPI-SPEC-20-40-50 (dispositif « Borloo ancien » ou « Cosse »).
Par suite, les majorations du revenu net foncier opérées au titre de l’année 2018, du fait de
la rupture d’un engagement pris par le contribuable dans le cadre d’un dispositif fiscal incitatif, n’ouvrent pas droit au bénéfice du CIMR.
2. Régularisation des provisions pour charges de copropriété mentionnées au a quater du 1° du I de l'article 31 du CGI et
correspondant à des charges non déductibles
100
Le a quater du 1° du I de
l'article 31 du CGI autorise la déduction des provisions pour dépenses, comprises ou non dans le budget prévisionnel de la
copropriété, prévues à
l'article
14-1 et au I de
l'article
14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, supportées par le propriétaire, diminuées du montant des provisions déduites l'année précédente
qui correspond à des charges non déductibles.
Le 3 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié dispose que le montant de la régularisation effectuée au titre de l'année 2018 des provisions, mentionnées au a quater du
1° du I de l'article 31 du CGI, déduites par le propriétaire en 2017 au titre des dépenses prévues au I de l'article 14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des
immeubles bâtis et correspondant à des charges non déductibles, n'est pas pris en compte dans le montant net imposable du revenu foncier à retenir pour le calcul du CIMR.
Ainsi, sont exclues du bénéfice du CIMR les réintégrations effectuées en 2018 par les
copropriétaires au titre du montant des provisions pour charges de copropriété déduites en 2017 et afférentes à des dépenses, visées au I de l'article 14-2 de la loi n° 65-557 du 10 juillet 1965, de
travaux non déductibles.
Exemple : Un copropriétaire bailleur soumis au régime réel d'imposition des
revenus fonciers loue plusieurs appartements lui procurant des revenus fonciers constants s'élevant annuellement à 50 000 €.
En 2017, le contribuable déduit 8 000 € de charges de copropriété de son revenu brut, en
application du a quater du 1° du I de l'article 31 du CGI.
En 2018, les provisions pour charges versées s'élèvent à 9 000 € et le contribuable supporte
4 000 € d'autres charges déductibles.
Par ailleurs, avec l’arrêté des comptes de l'année 2017, il apparaît que, sur les 8 000 € de
provisions versées en 2017, 5 000 € correspondent à des travaux non déductibles des revenus fonciers, devant ainsi être régularisés et réintégrés au revenu net foncier imposable de 2018.
Le revenu net foncier de 2018 est de 42 000 € (50 000 - (9 000 - 5 000) - 4 000).
Le revenu net foncier 2018, pris en compte pour la première étape du calcul du CIMR, est de
37 000 € (50 000 - 9 000 - 4 000). Les 5 000 € réintégrés en 2018, correspondant aux dépenses de travaux de copropriété non déductibles payées en 2017, ne bénéficient pas du CIMR.
B. Détermination du revenu net foncier imposable de 2018 ouvrant droit au bénéfice du CIMR
110
Le montant du revenu net foncier imposable de l'année 2018, qualifié de non
exceptionnel, à prendre en compte au numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-10 au I-A § 10), est déterminé par application d'un prorata au
revenu net foncier imposable de l'année 2018 retraité dans les conditions rappelées au II-A § 80 à 100.
Ce prorata correspond à la part des revenus bruts fonciers non exceptionnels
perçus en 2018 sur le total des revenus bruts fonciers de l'année 2018.
La formule de calcul du revenu net foncier imposable de 2018 ouvrant droit au
bénéfice du CIMR est donc :
(revenus bruts fonciers non exceptionnels perçus en 2018 / total des revenus
bruts fonciers perçus en 2018) x revenu net foncier imposable de 2018
1. Revenus bruts fonciers non exceptionnels
120
Conformément aux 1° et 2° du 1 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié, les recettes foncières qualifiées de non exceptionnelles, qui servent à déterminer la proportion du revenu net foncier
ouvrant droit au bénéfice du CIMR (II-B-3 § 230), sont constituées :
- des loyers ou fermages perçus par le bailleur, c’est-à-dire les sommes versées par les
locataires en exécution des stipulations des baux conclus avec eux, à la condition qu'ils soient afférents à des échéances de l'année 2018 ;
- de la valeur locative des immeubles dont le propriétaire se réserve la jouissance en 2018.
Remarque : Ces dispositions s'appliquent que les revenus
fonciers soient perçus directement par le contribuable ou par l'intermédiaire d'une société non soumise à l'impôt sur les sociétés dont les résultats sont imposés entre les mains des associés.
a. Loyers ou fermages
130
Les recettes foncières qualifiées de non exceptionnelles, pour la
détermination de la proportion du revenu net foncier imposable de l'année 2018 ouvrant droit au bénéfice du CIMR, doivent :
- correspondre à des loyers ou fermages ;
- être échues en 2018 à raison de l'exécution normale du contrat ;
- avoir été encaissées par le bailleur en 2018 ;
- ne pas couvrir une période de location supérieure à douze mois ;
- ne pas consister en la remise d'immeubles ou de titres donnant vocation à la propriété ou à
la jouissance de tels immeubles, de constructions ou d'aménagements.
1° Définition des loyers ou fermages
140
Conformément aux dispositions de
l'article 29 du CGI, le revenu brut des immeubles ou parties d'immeubles donnés en location, est constitué par le montant des
recettes brutes perçues par le propriétaire, augmenté du montant des dépenses incombant normalement à ce dernier et mises par les conventions à la charge des locataires.
Par loyer, il convient d’entendre l’ensemble des sommes et prestations fournies par le
locataire en contrepartie de la mise à disposition du bien.
Remarque 1 : Les revenus de substitution à la perte de loyers versés par
certains organismes, comme par exemple des indemnités d'assurance versées au titre de la garantie du risque de loyers impayés que les bailleurs peuvent subir du fait de la vacance du logement ou du
non-paiement des loyers par le locataire, s'analysent comme des loyers pour le calcul du CIMR.
Remarque 2 : Le produit de la cession d'un usufruit temporaire,
imposé dans la catégorie des revenus fonciers en application du 5 de l'article 13 du CGI, ne constitue ni un loyer ni un
fermage. Dès lors, en application du 1° du 1 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié, le produit de la cession d'un usufruit temporaire est exclu du bénéfice du CIMR.
Le fermage s’entend du loyer stipulé dans un bail à ferme, en paiement du louage d’un domaine
agricole.
150
Les autres sommes perçues en sus des loyers et fermages, comprises dans les recettes brutes
imposables, ne peuvent être retenues pour déterminer la proportion du revenu net foncier imposable de l'année 2018 ouvrant droit au bénéfice du CIMR (II-B-3 § 230).
Ces sommes demeurent exceptionnelles par leur nature et n’ont pas vocation à se renouveler.
Il s'agit, notamment :
- des revenus exceptionnels au sens des dispositions de
l’article 163-0 A du CGI (indemnité de « pas‑de-porte » perçue par un propriétaire, etc.) ;
- du droit d’entrée versé par le preneur d’un bail rural ;
- de certains compléments de loyers et fermages spécifiques aux propriétés rurales.
Pour plus de précisions, il convient de se reporter au
II § 210 du BOI-RFPI-BASE-10-10.
Ces sommes ne sont donc pas intégrées au numérateur du prorata mentionné au II-B
§ 110 mais sont intégrées à son dénominateur.
Exemple : Soit un bailleur soumis à l’impôt sur le revenu dont
les revenus bruts fonciers perçus en 2018, d’un montant de 24 000 €, se décomposent en 18 000 € de loyers échus en 2018 et 6 000 € d’indemnités de pas-de-porte.
Le revenu net foncier imposable de l'année 2018, qui bénéficie du CIMR, sera déterminé à
proportion de la part des revenus bruts fonciers non exceptionnels (loyers échus en 2018 de 18 000 €) dans le total des revenus bruts fonciers perçus en 2018 (24 000 €), soit dans une proportion de
75 % (18 000 € / 24 000 €).
160
De même, les indemnités ou subventions perçues, comprises dans les recettes brutes imposables,
ne peuvent être retenues pour déterminer la proportion du revenu net foncier ouvrant droit au bénéfice du CIMR (II-B-3 § 230).
Il s'agit, notamment :
- des subventions et indemnités destinées à financer des charges déductibles. Il peut
notamment s’agir des subventions allouées par l'État, les collectivités territoriales, l’Agence nationale de l’habitat (ANAH) ;
- des indemnités perçues par un propriétaire en raison du retard dans la livraison d’un
immeuble, dès lors qu’elles se rapportent à un immeuble donné en location nue ou destiné à être donné en location nue et qu’elles sont fixées contractuellement.
Pour plus de précisions, il convient de se reporter au
III § 80 du BOI-RFPI-BASE-10-20.
Ces sommes ne sont donc pas intégrées au numérateur du prorata mentionné au II-B
§ 110 mais sont intégrées à son dénominateur.
Remarque : Lorsque les subventions et indemnités sont destinées à financer des
charges déductibles, les dépenses payées à l’aide de ces subventions ou indemnités sont corrélativement déductibles en totalité (BOI-RFPI-BASE-10-20 au III-B § 120 à
180). Par conséquent, il est admis que les subventions et indemnités perçues en 2018 puissent être intégrées au numérateur du prorata mentionné au II-B § 110 à hauteur du seul
montant des dépenses qu'elles financent, payé et déclaré au titre des charges déductibles de cette même année 2018.
2° Loyers ou fermages échus en 2018
170
Pour la détermination de la proportion du revenu net foncier imposable de l'année 2018 ouvrant
droit au bénéfice du CIMR, seuls sont pris en compte les loyers et fermages dont la perception au cours de l’année 2018 n’est intervenue qu’à raison de l’exécution normale, par les locataires, des
baux et contrats conclus avec le bailleur, prévoyant effectivement le paiement d’échéances sur cette même année.
Ce faisant, ne peuvent être retenues, pour déterminer la proportion du revenu net foncier
imposable de l'année 2018 ouvrant droit au bénéfice du CIMR, les recettes foncières perçues en 2018 correspondant à des dettes échues au cours d'une autre année. Sont notamment visées les recettes
dont la perception a été différée (arriérés de loyers) ou anticipée sur l'année 2018. Ces sommes ne sont donc pas intégrées au numérateur du prorata mentionné au II-B § 110 mais sont
intégrées à son dénominateur.
Exemple : Un contribuable convient avec son locataire
d’anticiper en décembre 2018 le paiement des trois loyers dus au titre du premier trimestre 2019, soit au total 3 000 €. Cette somme, qui est imposable en 2018 en application des règles de droit
commun, n'est pas intégrée au numérateur du prorata mentionné au II-B § 110 mais est intégré à son dénominateur (II-B-3 § 230).
3° Loyers ou fermages encaissés en 2018
180
Conformément aux dispositions de
l'article 29 du CGI, le revenu brut est constitué par le montant des recettes brutes perçues par le propriétaire, y compris
éventuellement les recettes accessoires.
Par conséquent, les loyers ou fermages échus en 2018 mais qui n'auraient pas été payés au
bailleur ne doivent pas être déclarés sur l'année 2018, mais au titre de l'année au cours de laquelle ils seront perçus.
Par suite, seuls des loyers ou fermages encaissés en 2018 sont susceptibles,
toutes autres conditions étant par ailleurs remplies, d'être considérés comme des recettes foncières qualifiées de non exceptionnelles.
4° Loyers ou fermages ne couvrant pas une période de location supérieure à douze mois
190
Le b du 1° du 1 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié dispose que, lorsque les clauses d’un contrat de location prévoient, sur l’année 2018, le versement de loyers correspondant
à plus d’une année de location, les loyers ne sont dans ce cas considérés comme des recettes foncières non exceptionnelles pour le calcul du CIMR, que dans la limite d’une année.
Ces sommes sont donc intégrées :
- au numérateur du prorata mentionné au II-B § 110, uniquement pour
leur montant correspondant à une période de location de douze mois ;
- au dénominateur du prorata mentionné au II-B § 110, pour leur montant
total.
Exemple : Soit un bailleur soumis à l’impôt sur le revenu ayant conclu le
1er janvier 2016 avec une société un contrat de location d’un local commercial pour un loyer annuel de 24 000 €. Ce contrat stipule le versement d’avance de 48 000 €, correspondant à deux
ans de loyer, à la date de signature du bail et ainsi de suite tous les deux ans, soit 48 000 € au 1er janvier 2016 pour les années 2016 et 2017 et 48 000 € au 1er janvier 2018
pour les années 2018 et 2019.
Les loyers encaissés de 48 000 € au 1er janvier 2018 par le bailleur, qui
correspondent à une période de location de vingt-quatre mois, sont imposables en 2018 du fait de l’application des règles de droit commun. Toutefois, seul le montant encaissé correspondant à une
période de location de douze mois, soit 24 000 €, sera considéré comme une recette foncière non exceptionnelle pour le calcul de la proportion du revenu net foncier imposable de l'année 2018 ouvrant
droit au bénéfice du CIMR.
5° Loyers ou fermages ne consistant pas en la remise d'immeubles ou de titres donnant vocation à la propriété ou à la
jouissance de tels immeubles, de constructions ou d'aménagements
200
Le a du 1° du 1 du D du II de
l'article 60
de la loi n° 2016‑1917 du 29 décembre 2016 de finances pour 2017 modifié dispose que les loyers consistant en la remise d'immeubles ou de titres donnant vocation à la propriété ou à la jouissance
de tels immeubles, de constructions ou d'aménagements échus en 2018 constituent des recette foncières exceptionnelles, qui ne peuvent être retenues pour déterminer la proportion du revenu net foncier
imposable de l'année 2018 ouvrant droit au bénéfice du CIMR.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-BASE-10-30.
Remarque : Le fait que cette remise intervienne au titre de l'année au cours
de laquelle le bail arrive à expiration ou fasse l'objet d'une résiliation avant l'arrivée du terme est sans incidence.
Tel est par exemple le cas du supplément de loyer que constitue la remise gratuite,
c’est-à-dire sans indemnité versée en contrepartie, de constructions édifiées par le locataire, imposable entre les mains du bailleur au titre de l'année d'expiration ou de résiliation du bail.
De même, sont notamment concernées les remises des constructions au bailleur, sans
indemnité, à la fin du bail, dans le cadre de baux à construction visés à l'article 33 bis du CGI.
Ces sommes ne sont donc pas intégrées au numérateur du prorata mentionné au
II-B § 110 mais sont intégrées à son dénominateur.
b. Valeur locative des immeubles dont le propriétaire se réserve la jouissance
210
Sous réserve des exonérations applicables en faveur des logements et du droit de chasse dont
le propriétaire se réserve la jouissance et en application de l'article 30 du CGI, les revenus fonciers des propriétés dont le
contribuable se réserve la jouissance sont imposables, qu'ils se rapportent à des propriétés bâties ou non bâties.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-CHAMP-20.
Le revenu brut est évalué par comparaison avec les immeubles ou parties d’immeubles
similaires faisant l’objet d’une location normale ou, à défaut, par voie d’appréciation directe.
La valeur locative des immeubles dont le propriétaire se réserve la jouissance en 2018 est
retenue au numérateur du prorata mentionné au II-B § 110 pour déterminer la proportion du revenu net foncier imposable de l'année 2018 ouvrant droit au bénéfice du CIMR.
2. Total des revenus bruts fonciers
220
Pour apprécier la proportion du revenu net foncier imposable de l'année 2018
ouvrant droit au bénéfice du CIMR (cf. II-B-3 § 230), il convient de retenir au dénominateur du prorata l'ensemble des revenus bruts fonciers qu'ils soient perçus directement par le
contribuable ou par l'intermédiaire d'une entité non soumise à l'impôt sur les sociétés.
En toute hypothèse, les montants mentionnés au II-A § 80 à
100 ne sont pas pris en compte.
3. Prise en compte du revenu net foncier imposable de l'année 2018 dans la formule de calcul du CIMR à proportion des
revenus bruts fonciers non exceptionnels dans le total des revenus bruts fonciers de l'année
230
Le revenu net foncier imposable de l'année 2018, qualifié de non exceptionnel, à retenir au
numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-10 au I-A § 10) est déterminé par application d'un prorata, correspondant à la part des revenus bruts
fonciers non exceptionnels perçus en 2018 sur le total des revenus bruts fonciers de l'année 2018, au revenu net foncier imposable de l'année 2018 retraité dans les conditions rappelées au
II-A § 80 à 100.
Exemple 1 : Un propriétaire bailleur soumis à l'impôt sur le revenu selon le
régime réel d'imposition des revenus fonciers a perçu en 2018, 100 000 € de revenus bruts fonciers, se décomposant en :
- 80 000 € de loyers échus en 2018 (revenu non exceptionnel) ;
- 20 000 € de pas-de-porte (revenu exceptionnel)
Les charges de la propriété s'élèvent à 60 000 € de dépenses de travaux déductibles.
Calcul du revenu net foncier :
Le revenu net foncier est déterminé dans les conditions de droit commun sous réserve des
dérogations apportées aux modalités de prise en compte des charges (cf. I.).
Le revenu net foncier est donc de 40 000 € (100 000 - 60 000).
Calcul du revenu net foncier imposable de l'année 2018, qualifié de non exceptionnel, à retenir
au numérateur de la formule de calcul du CIMR :
Les revenus bruts fonciers non exceptionnels, soit 80 000 €, représentent 80 % du total des
recettes foncières de l’année 2018. Aussi, le CIMR sera calculé par l’administration fiscale sur la base d’un revenu net foncier imposable de l'année 2018, qualifié de non exceptionnel, de 32 000 €
(80 % x 40 000). Le revenu net foncier imposable de 8 000 € (40 000 - 32 000) est considéré comme un revenu net foncier exceptionnel qui n'ouvre pas droit au bénéfice du CIMR.
Exemple 2 : Un propriétaire bailleur soumis à l'impôt sur le revenu selon le
régime « micro-foncier » a perçu en 2018, 10 000 € de revenus, se décomposant en :
- 8 000 € de loyers échus en 2018 (revenu non exceptionnel) ;
- 2 000 € d’arriérés de loyers de l’année 2017 (revenu exceptionnel).
Calcul du revenu net foncier :
Le bailleur est soumis au régime « micro-foncier » ; ainsi son revenu net foncier imposable est
déterminé par l’application d’un abattement forfaitaire représentatif des charges de la propriété égal à 30 % des recettes brutes encaissées. Son revenu net foncier imposable en 2018 s’élève donc à
7 000 € (10 000 - (10 000 x 30 %)).
Calcul du revenu net foncier imposable de l'année 2018, qualifié de non exceptionnel, à retenir
au numérateur de la formule de calcul du CIMR :
Les loyers échus en 2018, soit 8 000 €, représentent 80 % du total des recettes foncières de
l’année 2018. Aussi, le CIMR sera calculé par l’administration fiscale sur la base d’un revenu net foncier imposable de l'année 2018, qualifié de non exceptionnel, de 5 600 € (80 % x 7 000 €). Le
revenu net foncier imposable de 1 400 € (7 000 - 5 600) est considéré comme un revenu net foncier exceptionnel qui n'ouvre pas droit au bénéfice du CIMR. | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-50-10-20-40 | https://bofip.impots.gouv.fr/bofip/11273-PGP.html/identifiant=BOI-IR-PAS-50-10-20-40-20180704 | 2018-07-04 00:00:00 | ec78b0ba3625346766952c2f583d826736ed24adb74b11643d6c79676019d09f | [
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] |
I. Principes applicables
1
Conformément au IV de
l’article 978 du code général des impôts (CGI), le bénéfice de la réduction d’IFI est subordonné au respect du
règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013, concernant l’application des articles
107 et 108 du Traité sur le fonctionnement de l'Union européenne aux aides de minimis.
Selon les dispositions de ce règlement, les aides de minimis accordées à des
entreprises au sens du droit de l'Union européenne ne doivent pas excéder un plafond global de 200 000 € sur trois exercices fiscaux.
Remarque : Le respect de la réglementation de minimis s'apprécie
au niveau de l'organisme bénéficiaire des dons.
10
La notion d’entreprise au sens du droit de l'Union européenne est fondée sur une
approche économique et fonctionnelle.
Ainsi, est considérée comme une entreprise toute entité, indépendamment de son
statut juridique ou de son mode de financement, qui exerce une activité économique, c’est-à-dire une activité qui consiste à offrir des biens ou des services sur un marché donné.
En particulier, est considérée comme activité économique toute activité de
producteur, de commerçant ou de prestataire de services, y compris les activités extractives agricoles et celles des professions libérales ou assimilées. L’exploitation d’un bien, corporel ou
incorporel, en vue d’en tirer des recettes ayant un caractère de permanence constitue une activité économique.
20
Le statut de l’entité qui exerce une activité économique est sans influence sur
la qualification d’entreprise. Ainsi, le statut juridique d’entité à but non lucratif d’un organisme, quelle que soit sa forme, n’exclut pas la qualification d’entreprise au sens du droit de l'Union
européenne dès lors que l’organisme concerné exerce effectivement une activité économique.
II. Organismes bénéficiaires concernés
30
Sont susceptibles d'être qualifiées d’entreprises au sens du droit de l'Union
européenne et, par conséquent, soumis au respect de la réglementation de minimis, notamment les organismes suivants :
- établissements de recherche ou d’enseignement supérieur ou d’enseignement
artistique publics ou privés ou établissements d'enseignement supérieur consulaire ;
- entreprises d’insertion et entreprises de travail temporaire d’insertion ;
- associations intermédiaires ;
- ateliers et chantiers d’insertion ;
- entreprises adaptées ;
- groupements d'employeurs pour l'insertion et la qualification (GEIQ).
40
En revanche, les fondations reconnues d’utilité publique répondant aux
conditions fixées au a du 1 de l'article 200 du CGI, l’Agence nationale de la recherche (ANR), les fondations universitaires et
les fondations partenariales ne sont pas soumises à l’application de cette réglementation. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-40-20-10-70 | https://bofip.impots.gouv.fr/bofip/11328-PGP.html/identifiant=BOI-PAT-IFI-40-20-10-70-20180608 | 2018-06-08 00:00:00 | 2e8d1d02c9953d84f314441232cb44c15a40429033b7e1aa767b3c7d523000f9 | [
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] |
1
Pour être considérés comme des actifs professionnels, les biens ou droits
immobiliers et les parts ou actions des sociétés ou organismes représentatives de ces mêmes biens ou droits doivent être affectés par leur propriétaire, son conjoint, son partenaire lié par un pacte
civil de solidarité défini à l'article 515-1 du code civil (PACS) ou son concubin notoire à l'exercice de son activité professionnelle
principale.
Cette condition appelle les précisions suivantes.
I. Actifs appartenant à une personne majeure sous tutelle
10
Dans un arrêt du 30 octobre 1989
(Cass. Com., 30 octobre 1989, n°88-14330),
la Cour de cassation a estimé que les actes accomplis par le tuteur en représentation de la personne protégée sont réputés accomplis par celle-ci. En conséquence, la Haute Juridiction a précisé que
viole l'article 885 O ancien du code général des impôts (CGI),
l'article 450 du code civil et l'article 495 du code civil, le jugement qui
retient :
- que le tuteur d’une personne majeure protégée ne peut se substituer à elle
dans l’exercice d’une activité professionnelle ayant un caractère strictement personnel ;
- et qu’étant hors d’état d’exercer une activité professionnelle, cette
personne ne peut, malgré son assujettissement à l’impôt sur les bénéfices agricoles et son affiliation aux Mutuelles agricoles, être considérée comme exerçant une telle activité et par là même remplir
les conditions exigées pour la reconnaissance du caractère professionnel d’un bien.
Cette jurisprudence qui a été appliquée à l'impôt de solidarité sur la fortune
(ISF) est transposable à l'IFI.
En l’espèce, le litige portait sur la qualification à donner, en matière d’impôt
sur les grandes fortunes (IGF), aux parts d’une société civile agricole possédées par une personne majeure sous tutelle.
Dans des situations analogues et conformément à la règle exposée par la Haute
Juridiction, il y a lieu de considérer que la condition d’effectivité des fonctions professionnelles doit s’apprécier au regard de l’activité déployée par le tuteur dans le cadre de sa mission de
représentation.
II. Actifs donnés en location ou mis à la disposition de tiers
20
Les actifs donnés en location ou mis à la disposition d'un tiers ne peuvent
pas, en principe, être regardés comme des actifs professionnels pour leur propriétaire, même s'ils sont affectés à l'exercice d'une activité professionnelle par le tiers en cause.
30
Toutefois, lorsque, dans les conditions prévues aux 1° et 2° du V de
l'article 975 du CGI, les opérations de location peuvent elles-mêmes être regardées comme caractérisant l'exercice d'une
profession commerciale (BOI-PAT-IFI-30-10-10-10), les biens donnés en location constituent des actifs professionnels.
Il en va de même s’agissant des biens ruraux loués par bail à long terme dont il est reconnu
que la location est constitutive d’une activité agricole éligible, dans les conditions précisées au BOI-PAT-IFI-30-10-50.
Enfin, les biens ou droits immobiliers affectés à des sociétés mentionnées aux II à IV de
l'article 975 du CGI qui n'en ont pas la propriété sont exonérés à hauteur de la participation du redevable dans les sociétés auxquelles ils sont affectés
(BOI-PAT-IFI-30-10-40 au IV § 180).
40
Sur les règles applicables aux locations ou mises à disposition entre époux,
partenaires liés par un PACS ou entre concubins notoires, cf. III § 50.
III. Actifs appartenant en propre à l'un des membres du foyer fiscal et utilisés par un autre membre de ce foyer
50
Si l'un des conjoints, partenaires lié par un PACS ou concubins notoires
exerce à titre principal une activité professionnelle et utilise pour les besoins de celle-ci des actifs qui sont la propriété de l'autre époux, partenaire de PACS ou concubin, ces actifs sont
considérés comme des actifs professionnels, bien que n'appartenant pas en propre à l'intéressé.
Il en est de même des actifs utilisés pour les besoins de leur profession par
l'un ou l'autre des époux, partenaires liés par un PACS ou concubins notoires soumis à une imposition commune qui appartiennent à leurs enfants mineurs, lorsqu'ils ont l'administration légale des
biens de ceux-ci. En effet, dans le cadre du foyer fiscal, les actifs de ces enfants sont retenus pour l'assiette de l'IFI.
Il importe peu que les actifs immobiliers utilisés par le conjoint, le
partenaire lié par un PACS, ou le concubin notoire qui exerce son activité professionnelle soient mis à sa disposition gratuitement ou en vertu d'un contrat de location régulier consenti par l’autre
conjoint, partenaire liés par un PACS ou concubin propriétaire.
IV. Actifs dont la propriété est démembrée
A. Actifs grevés d'un usufruit ou d'un droit d'usage
60
Il résulte de
l'article 968 du CGI que les actifs grevés d'un usufruit, d'un droit d'habitation ou d'un droit d'usage accordé à titre
personnel sont, pour l'assiette de l'IFI, compris dans le patrimoine de l'usufruitier ou du titulaire du droit pour leur valeur en pleine propriété, sauf dans les cas énumérés aux 1°à 3° de l'article
968 du CGI.
Par suite, et sous réserve des cas ainsi visés, de tels actifs ne peuvent être
regardés comme professionnels que si l'usufruitier ou le titulaire du droit d'usage (ou son conjoint, son partenaire lié par un PACS ou son concubin notoire) les affecte à une activité professionnelle
répondant aux conditions légales.
Dans les cas particuliers précités
(BOI-PAT-IFI-20-20-30-10), dans lesquels il est prévu, au regard de l'IFI, une imposition de l’actif démembré répartie entre l'usufruitier et le nu-propriétaire, le
caractère professionnel des droits appartenant à chacun de ceux-ci doit être apprécié distinctement.
B. Actifs détenus en nue-propriété
70
Dans la situation où la nue-propriété est transmise à un membre de la famille
exerçant des fonctions de direction, le nu-propriétaire des actifs est juridiquement dépourvu du droit de les utiliser, qui appartient à l'usufruitier. La concession de leur utilisation au
nu-propriétaire s'analyserait en une mise à disposition de ces actifs. Par suite, ils ne peuvent être qualifiés d'actifs professionnels en application du I de
l'article 975 du CGI.
V. Actifs pris en location
80
Les actifs affectés à l'activité principale sous la forme individuelle et pris
en location, ne constituent pas des éléments patrimoniaux pour le locataire, dès lors que celui-ci n'en est pas propriétaire. Toutefois, les actifs pris en location par voie de crédit-bail ou de
contrat de location-accession, imposables à l'IFI au nom du preneur dans les conditions prévues à l'article 971 du CGI, sont
susceptibles de bénéficier de l'exonération prévue à l'article 975 du CGI lorsque les conditions auxquelles elle est
subordonnée sont satisfaites. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-30-10-10-20 | https://bofip.impots.gouv.fr/bofip/11372-PGP.html/identifiant=BOI-PAT-IFI-30-10-10-20-20180608 | 2018-06-08 00:00:00 | bd761ab8fa704c572ba7ed6b171151dcf1e721f8dfbfa25f2341861a959a867e | [
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1
Le champ d'application de la taxe foncière sur les propriétés bâties est défini,
en termes généraux, par l'article 1380 du code général des impôts (CGI) et par
l'article 1381 du CGI. Il est précisé par la jurisprudence, qui a été prise sous l'empire de l'ancienne contribution foncière
des propriétés bâties et qui reste en grande partie applicable sous l'actuel régime de la taxe foncière.
10
D'une manière générale, il convient d'entendre par « propriétés bâties » non
seulement toutes les constructions élevées au-dessus du sol, mais également diverses catégories de biens qui ne sont pas des immeubles bâtis (terrains industriels, par exemple).
20
À l'inverse, certaines « propriétés bâties » échappent à l'imposition à la taxe
foncière sur les propriétés bâties. Elles relèvent de la taxe foncière sur les propriétés non bâties (par exemple, voie principale des chemins de fer d'intérêt général et ses dépendances) ou même ne
sont soumises à aucune de ces taxes (par exemple, baraques mobiles).
30
Cela étant, il est possible de distinguer quatre catégories de biens imposables
à la taxe foncière sur les propriétés bâties :
- les constructions proprement dites (section 1,
BOI-IF-TFB-10-10-10) ;
- les installations assimilables à des constructions (section 2,
BOI-IF-TFB-10-10-20) ;
- les bateaux utilisés en un point fixe (section 3,
BOI-IF-TFB-10-10-30) ;
- les terrains imposables à la taxe foncière sur les propriétés bâties (section 4,
BOI-IF-TFB-10-10-40).
40
Pour être imposables, ces divers biens doivent, en tout état de cause, être situés en France. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-10-10 | https://bofip.impots.gouv.fr/bofip/5668-PGP.html/identifiant=BOI-IF-TFB-10-10-20190522 | 2019-05-22 00:00:00 | f5e666f87ad5176431fdf81b2dde3264f9cf91b787a827ce07aed228b9b6c28e | [
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] |
1
Pour les entreprises relevant de l'impôt sur le revenu, sont admis au régime des plus-values ou
moins-values les profits ou pertes provenant de la cession de titres considérés comme faisant partie de l'actif immobilisé, à savoir :
- les titres détenus en portefeuille depuis plus de deux ans ;
- les titres détenus en portefeuille depuis moins de deux ans lorsque le portefeuille comprend
des titres de même nature détenus depuis plus de deux ans.
Les dispositions applicables aux cessions de titres du portefeuille sont développées au
BOI-BIC-PVMV-30-30.
Il est précisé que les titres exclus du régime des plus ou moins-values à long terme constituent des éléments de l'actif
circulant. Toutefois, par exception, ces titres sont assimilés à des éléments de l'actif immobilisé pour l'application du régime de faveur des fusions quelle que soit leur durée de détention par
l'entreprise
Par ailleurs, sont considérés comme des bénéfices (ou pertes) d'exploitation les profits (ou pertes) provenant de la
cession de titres par les entreprises qui ont pour objet le commerce de titres et pour lesquelles ces valeurs constituent en réalité des stocks et ce, quelle que soit la date d'acquisition des titres
cédés. Toutefois, la notion de commerce de titres ne doit pas être entendue dans un sens large ; en principe, notamment, il convient de considérer que tel n'est pas l'objet des activités des banques
et des établissements financiers.
Sont également considérés comme des bénéfices (ou pertes) d'exploitation les profits (ou pertes) provenant de la cession de
tout ou partie de titres de même nature (par titres de même nature, il faut entendre ceux qui confèrent à leurs détenteurs les mêmes droits au sein d'une même collectivité émettrice) détenus depuis
moins de deux ans par des entreprises autres que celles ayant pour objet le négoce de valeurs mobilières.
I. Annulation de titres
A. Annulation de titres consécutive à une réduction du capital
10
Le Conseil d'État s'est prononcé sur le cas d'une entreprise ayant en portefeuille des
actions d'une société qui, après avoir réduit son capital par suppression des neuf dixièmes des actions anciennes, puis attribué à ses actionnaires des obligations d'une valeur nominale égale à celle
des actions annulées, a procédé à une augmentation de capital par voie d'incorporation de réserves et plus-values.
Il a été jugé que, si l'entreprise détentrice du portefeuille n'avait pas à accroître
l'évaluation de celui-ci à la suite de l'augmentation de capital (cf. I-A § 40), en revanche elle n'était pas en droit de la réduire de la valeur nominale des actions anciennes
annulées ni, par suite, de compenser par une prétendue perte l'augmentation d'actif d'égal montant qui résultait pour elle de l'attribution des obligations (CE, arrêt du 26 octobre 1960, n° 48150).
20
Par ailleurs, il a été précisé que lorsqu'une augmentation de capital précède une réduction de
capital motivée par l'existence des pertes sociales, la souscription de titres d'une valeur réelle inférieure à la valeur nominale revêt le caractère d'un avantage consenti exclusivement au profit des
anciens associés. Par suite, quels que soient les liens qui unissent les souscripteurs à la société émettrice, le montant de la réduction de situation nette qui résulte de l'annulation des titres dans
laquelle cet avantage trouve sa contrepartie ne saurait être regardé en principe, comme une perte déductible pour l'assiette des résultats imposables.
30
La circonstance qu'une filiale a, en raison de ses pertes, procédé à une réduction de son
capital par l'annulation d'une certaine proportion de ses actions, n'autorise pas la société mère à déduire directement de ses bénéfices la valeur comptable des titres annulés dès lors que cette
réduction de capital n'a pas modifié le pourcentage de sa participation dans le capital de la filiale et que cette dernière a poursuivi son activité.
La société mère aurait cependant été en droit de constituer, en application de l'article 38
septies de l'annexe III au code général des impôts (CGI), une provision destinée à tenir compte de la dépréciation de la valeur probable de négociation des titres en portefeuille par rapport à leur
valeur d'origine (CE, arrêt du 23 janvier
1980, n° 10395 et CE, arrêt du 26 mars
1980, n° 13250).
Remarque : Il est rappelé que les provisions pour dépréciation du portefeuille
sont soumises, en vertu du onzième alinéa du 5° du 1 de l'article 39 du CGI, au régime fiscal des moins-values à long terme. Si
elles deviennent ultérieurement sans objet, elles sont comprises dans les plus-values à long terme de l'exercice, visées au 1 du I de
l'article 39 quindecies du CGI. Toutefois, pour l'impôt sur les sociétés, les provisions pour dépréciation relatives
aux titres exclus du régime des plus ou moins-values à long terme cessent d'être soumises à ce même régime en application du a quater du I de
l'article 219 du CGI.
40
L'analyse est à rapprocher de
l'arrêt CE du 28 mars 1979, n° 09798, par
lequel le Conseil d'État a jugé que la liquidation d'une filiale ne peut donner lieu pour la société mère qu'à la constatation d'une moins-value et non d'une perte déductible en argumentant comme
suit.
Il résulte du texte même du 5 de l'article 39 duodecies du CGI que le régime des
moins-values à long terme s'applique non seulement aux pertes résultant de la cession d'un élément de l'actif immobilisé mais aussi aux pertes résultant d'un événement ayant pour effet de retirer
définitivement toute valeur à cet élément.
Le Conseil d'État a fait application de ce principe à l'égard d'une société qui avait
déduit de ses bénéfices imposables au taux de droit commun le montant de la perte sur titres de participation résultant de la liquidation pour insuffisance d'actif d'une de ses filiales.
Il a ainsi jugé que cette perte qui portait sur un élément non amortissable de l'actif
immobilisé constituait une moins-value à long terme non déductible des résultats mais seulement imputable sur la plus-values de même nature.
B. Annulation de titres consécutive à une fusion
45
Cette opération ne visant que les sociétés passibles de l'impôt sur les sociétés, il convient
de se reporter au IX § 140 et suivants du BOI-IS-FUS-10-20-50.
II. Augmentation de capital par incorporation de réserves ou de bénéfices
50
L'augmentation de capital d'une société émettrice par incorporation de réserves ou de
bénéfices se traduit :
- soit par une distribution d'actions gratuites au profit des actionnaires ;
- soit par une augmentation du nominal des actions anciennes.
Dans l'un et l'autre cas, de telles opérations doivent rester en principe, sans influence sur
la détermination du bénéfice imposable des entreprises bénéficiaires. Il n'en est ainsi, toutefois, que si ces entreprises maintiennent inchangée à l'actif de leur bilan l'évaluation de leur
portefeuille.
En revanche, si lesdites entreprises font figurer à leur bilan les actions ou parts nouvelles
ou inscrivent les anciens titres à leur nouvelle valeur nominale, elles doivent être considérées comme ayant constaté, à due concurrence, un profit imposable dans les conditions de droit commun.
De son côté, le Conseil d'État a jugé que la distribution d'actions nouvelles gratuites,
lorsqu'elle résulte de l'incorporation de réserves au capital -c'est-à-dire sans qu'il y ait accroissement de l'actif de la société- n'entraîne la réalisation d'aucun profit pour l'actionnaire qui
reçoit des actions nouvelles en fonction du nombre d'actions anciennes qu'il détenait. Celui-ci n'a donc pas à réévaluer son portefeuille-titres, alors même que cette distribution n'aurait eu pour but
que de reconstituer son apport initial amputé lors d'une réduction de capital opérée au cours d'un exercice antérieur et qui avait donne lieu, à l'époque, à la constatation, dans les écritures de
l'intéressé, de la perte correspondante (CE, arrêt du 6 décembre 1961, n° 33384).
III. Cession de droits d'option
60
Les "bons d'option" (également appelés "warrants") constituent des instruments financiers à terme au sens du 6 de
l'article 38 du CGI ; compte tenu de leurs caractéristiques, les dispositions énoncées au
BOI-BIC-PDSTK-10-20-70-50 concernant les contrats d'option leur sont applicables.
IV. Conversion de titres
A. Cas général
70
Certains échanges peuvent revêtir la forme d'une conversion de titres.
En principe, une telle opération conserve toujours un caractère facultatif, un délai d'option
entre le remboursement et la conversion étant offert aux porteurs des anciens titres. En cas d'option pour la conversion, l'opération se décompose de telle sorte qu'en réalité le détenteur des titres
doit être regardé comme :
- obtenant le remboursement des anciens titres pour leur valeur nominale ;
- souscrivant, à l'aide du prix de remboursement, un nombre de titres nouveaux égal à celui
des titres anciens remboursés ;
- conservant par devers lui la différence -ou soulte- entre le prix de remboursement des
anciens titres et le prix d'émission des nouveaux.
Pratiquement, l'intéressé reçoit, en échange des anciens titres, un nombre égal de titres
nouveaux ainsi que le montant de la soulte, mais le caractère juridique de l'opération ne s'en trouve pas pour autant modifié.
Il s'ensuit que les entreprises qui ont accepté la conversion doivent être considérées comme
ayant effectué une opération dont le résultat entre nécessairement en compte pour la détermination de leurs bénéfices imposables. L'excédent éventuel de la valeur nominale des anciens titres sur leur
valeur comptable doit dès lors -tous frais déduits- être compris dans les résultats imposables de l'exercice en cours à la date de la conversion.
Corrélativement, le prix de revient des titres nouveaux se trouve nécessairement égal au
montant de leur prix d'émission.
B. Cas particulier des conversion d'obligations en actions
80
En cas d'exercice d'une option contractuelle de conversion ou d'échange, le résultat de
l'opération, qui se traduit par un échange de titres, est égal à la différence entre :
- la valeur réelle des titres ou droits reçus lors de la conversion ou de l'échange diminuée
des fractions de primes et d'intérêts déjà imposés en application de l'article 238 septies B du CGI et de
l'article 238 septies E du CGI ;
- et la valeur de souscription ou d'acquisition de l'emprunt, du titre ou du droit remis à
l'échange.
Le résultat de l'échange de titres consécutif à l'opération de conversion ou d'échange est
immédiatement soumis à l'impôt dans les conditions de droit commun.
Cependant le 7 de
l'article 38 du CGI prévoit sous certaines conditions un sursis d'imposition pour les échanges d'actions notamment réalisés dans
le cadre d'une offre publique d'échange (BOI-BIC-PVMV-30-30-60) ou dans le cadre d'une conversion ou de l'échange d'obligations en actions.
En ce qui concerne les conséquences fiscales de la conversion d'obligations en actions, au
regard de la société émettrice, il convient de se reporter au BOI-BIC-CHG-50-30-10.
Le 7 bis de l'article 38 du CGI prévoit également un sursis d'imposition sur option lors
d'échanges de droits sociaux résultant d'une fusion ou d'une scission de sociétés (BOI-IS-FUS-50-20).
V. Échange de titres
A. Échange sans soulte de titres
90
La plus-value (ou la moins-value) dégagée à l'occasion d'un échange de titres sans soulte
est déterminée, en principe par comparaison entre le prix de revient des titres acquis -qui est, en l'occurrence, normalement égal à la valeur réelle des titres cédés- et la valeur comptable des
titres cédés (CE, arrêt du 22 janvier 1975, n°
91501).
Il a été jugé qu'à l'occasion d'un échange de titres non cotés en bourse, l'Administration
peut évaluer chacun des lots de titres échangés suivant des méthodes différentes, à condition que la méthode choisie dans chaque cas soit propre à dégager un chiffre aussi voisin que possible de celui
qu'aurait entraîné le jeu d'une négociation normale à la date de l'échange
(CE, arrêt du 21 novembre 1979, n°
07512).
C'est ainsi que le service est en droit d'évaluer un lot de titres par référence à une
opération d'apport à défaut de transaction pouvant servir de référence, sur la valeur mathématique ressortant du bilan de la société dont les titres sont échanges, à la clôture du dernier exercice
écoulé avant la date de l'échange.
B. Échange sans soulte d'actions effectué dans le cadre d'une offre publique d'échange
95
Sur ce point, il convient de se reporter au BOI-BIC-PVMV-30-30-60.
C. Échanges de titres opérés dans le cadre de la nationalisation
(loi
n° 82-155 du 11 février 1982 de nationalisation, art. 47, codifié sous l'article 248 A du CGI).
100
La
loi n° 82-155 du 11 février
1982 de nationalisation (JO du 13 février 1982, p. 566 et suiv.) prévoyait le transfert à l'État, en toute propriété, des actions représentant le capital de cinq sociétés industrielles, de
trente-neuf banques et de deux compagnies financières. En échange de leurs titres, les détenteurs d'actions transférées à l'État ont reçu des obligations émises par la Caisse nationale de l'industrie,
pour les sociétés industrielles, et par la Caisse nationale des banques, pour les banques et les compagnies financières. La remise de ces obligations a été effectuée dans les trois mois de la
publication de la loi de nationalisation sauf pour les titres de vingt et une banques qui n'étaient pas inscrites à la cote officielle et pour lesquels l'échange a eu lieu avant le 1er
octobre 1982.
Les obligations ainsi délivrées à titre d'indemnisation ont été remboursées au pair, à compter
du 1er janvier 1983 par voie de tirage au sort en quinze tranches annuelles sensiblement égales.
Ces obligations négociables ont été inscrites à la cote officielle.
110
Conformément à une jurisprudence constante du Conseil d'État, l'échange d'un bien contre un
autre s'analyse, du point de vue fiscal, en une vente suivie d'un achat. Lorsqu'elle porte sur les valeurs mobilières (titres de participation ou titres de placement) faisant partie de l'actif
immobilisé d'une entreprise industrielle, commerciale ou artisanale ou d'une société passible de l'impôt sur les sociétés, une telle opération est donc susceptible de dégager une plus-value ou une
moins-value qui doit normalement être comprise dans les résultats imposables de l'exercice au cours duquel elle est réalisée ou subie et soumise au régime spécial d'imposition défini aux
articles 39 duodecies et suivants du CGI en faveur des plus-values ou moins-values de cession d'éléments de l'actif
immobilisé et notamment du portefeuille-titres.
120
L'article
47 de la loi loi n° 82-155 du 11 février 1982 de nationalisation déroge à ce principe en ce qui concerne les échanges de titres opérés entre l'État et les entreprises actionnaires des sociétés
nationalisées et assure la neutralité fiscale de ces opérations d'échange. Il dispose, à cet effet que, lorsque des actions des sociétés nationalisées figurent à l'actif d'une entreprise, la
plus-value ou la moins-value résultant de l'indemnisation n'est pas prise en compte pour la détermination du résultat imposable de l'exercice en cours lors de sa réalisation. Il prévoit
corrélativement que les titres reçus en échange sont inscrits au bilan pour la même valeur comptable que celle des titres ayant ouvert droit à l'indemnisation de telle sorte qu'il y ait seulement
substitution des nouveaux titres aux anciens, sans modification de l'actif net.
130
Lors de la cession ou du remboursement de tout ou partie des nouveaux titres, ceux-ci sont, en
vertu du texte visé au V-C § 120, réputés avoir été acquis à la date à laquelle les actions des sociétés nationalisées avaient été acquises par l'entreprise. Par ailleurs, la
plus-value ou la moins-value est déterminée à partir de la valeur que les actions des sociétés nationalisées avaient du point de vue fiscal dans les écritures de l'entreprise.
Remarque : Dispositions applicables en ce qui concerne les opérations d'échange
des obligations émises par l'office national d'études et de recherches aérospatiales contre les actions de la société Matra
(loi
n° 81-1179 du 31 décembre 1981 de finances rectificative pour 1981, art. 19, III). Elles sont également applicables à l'échange de ces obligations contre les obligations émises par la caisse
nationale de l'industrie
(loi
n° 82-1152 du 30 décembre 1982 de finances rectificative pour 1982, art. 14).
D. Échanges de titres opérés dans le cadre de la privatisation
(loi
n° 86-912 du 6 août 1986, art. 16 et 17 codifiés sous l'article 248 E du CGI
(BOI-BIC-PVMV-30-30-30).
140
Pour le transfert de propriété d'entreprise du secteur public au secteur privé, les
articles
1 (abrogé au 24 août 2014) et 5 (abrogé au 21 juillet 1993) de la loi n° 86-912 du 6 août 1986 relative aux modalités des privatisations prévoient que les actions des sociétés privatisées détenues
par l'État peuvent être échangées contre des titres participatifs, des certificats d'investissements ou certificats pétroliers, des titres d'emprunt d'État ou des titres dont le service est pris en
charge par l'État.
150
Les
articles
16 et 17 (abrogés au 24 août 2014) de la loi n° 86-912 du 6 août 1986 organisent la neutralité fiscale de ces opérations d'échange qui ont un caractère intercalaire au regard de l'imposition des
plus-values.
Ainsi l'imposition de la plus-value ou moins-value constatée lors de l'échange est reportée à
la date de cession des actions reçues en échange. Cette règle implique que les actions soient inscrites au bilan de l'entreprise pour la même valeur comptable que celle des titres remis à l'État, afin
qu'il y ait substitution des nouveaux titres aux anciens sans modification de l'actif net.
La
loi n° 86-1067 du 30 septembre
1986 a autorisé selon les mêmes modalités fiscales, le transfert du capital de la société nationale de programme "Télévision française 1" au secteur privé.
160
Toutefois, les dispositions de
l'article 248 E du CGI ne sont plus susceptibles de s'appliquer pour les titres mentionnés à
l'article
5 de la loi n°86-912 du 6 août 1986 (titres d'emprunt d'État, titres dont le service est pris en charge par l'État), cet article ayant été abrogé par
l'article
23 (abrogé au 24 août 2014) de la loi n° 93-923 du 19 juillet 1993 relative aux privatisations engagées à partir de 1993.
170
Si l'échange porte sur des obligations de la Caisse nationale de l'industrie (CNI) ou de la
Caisse nationale des Banques (CNB) reçues lors de la nationalisation en 1982, le report d'imposition prévu à l'article 248 A du
CGI en faveur des échanges effectués à cette occasion est prolongé par le premier alinéa de
l'article
17 (abrogé au 24 août 2014) de la loi n° 86-912 du 6 août 1986 jusqu'à la date de cession des actions reçues lors de la privatisation.
180
Lors de la cession des actions acquises par voie d'échange dans le cadre de la privatisation,
les plus-values et moins-values constatées sont soumises au régime d'imposition prévu aux articles 39 duodecies et
suivants du CGI, si les titres en cause peuvent être regardés comme faisant partie de l'actif immobilisé.
La durée de détention des actions cédées est décomptée à partir de la date à laquelle les
titres remis en échange avaient été acquis par l'entreprise. Pour les obligations de la CNI ou de la CNB qui ont été reçues lors des nationalisations de 1982, cette durée est décomptée à partir de la
date d'acquisition des actions des sociétés nationalisées en 1982.
De même, la plus-value ou la moins-value est déterminée à partir de la valeur que les titres
remis en échange avaient, du point de vue fiscal, dans les écritures de l'entreprise.
VI. Prêts de titres
(CGI, art. 38 bis
; également BOI-BIC-PDSTK-10-20-90).
A. Principes
190
Le prêt de titres effectué dans les conditions prévues à
l'article L. 211-22 du code monétaire et financier (CoMoFi),
l'article L. 211-23 du CoMoFi, l'article L.
211-24 du CoMoFi, l'article L. 211-25 du CoMoFi et
l'article L. 211-26 du CoMoFi permet à un intermédiaire financier (contrepartiste) de céder les titres qu'il a empruntés
en ayant pour seule obligation de restituer au prêteur autant de titres de même espèce et qualité que celles des titres empruntés.
200
Pour le prêteur, le prêt de titres s'effectue sans plus-value ou moins-value. En effet, lors
de la mise en place du prêt, le prêteur ne perçoit aucune contrepartie financière représentative de la valeur des titres prêtés. Il détient seulement une créance sur l'emprunteur.
Cette créance doit être inscrite distinctement au bilan du prêteur pour la même valeur
comptable que les titres prêtés. À l'expiration du prêt, les titres restitués sont inscrits au bilan pour cette même valeur. Le prêt ne dégage donc pas de plus-value ou moins-value.
Les titres prêtés par une entreprise sont réputés prélevés en priorité sur les titres de même
nature acquis ou souscrits à la date la plus récente (application de la règle « dernier entré premier sorti » ou DEPS).
La cession par le prêteur de titres qui lui sont restitués à l'issue du contrat de prêt est
soumise au régime de droit commun des plus-values ou moins-values.
La plus-value ou la moins-value est déterminée par référence à la valeur que les titres cédés
avaient lors du prêt dans les écritures du prêteur.
Le délai de détention qui détermine l'application du régime des plus-values à long terme reste
celui qui s'est écoulé depuis la date d'inscription originelle au bilan des titres prêtés.
210
Pour l'emprunteur, les titres empruntés sont inscrits au bilan pour leur valeur réelle. Les
opérations réalisées par l'emprunteur sont réputées porter en priorité sur le portefeuille de titres empruntés. En effet, en application des dispositions du 2 du II de
l'article 38 bis du CGI, lorsque l'emprunteur cède des titres, ceux-ci sont réputés prélevés en priorité sur les titres de
même nature empruntés à la date la plus ancienne (règle « premier entré premier sorti » ou PEPS).
Les achats ultérieurs de titres de même nature sont affectés en priorité au remplacement des
titres empruntés.
Cette règle d'imposition conduit à distinguer dans le portefeuille-titres de l'emprunteur :
- d'une part, les titres empruntés dont les produits sont imposables au taux de droit commun
et qui sont soumis à une évaluation des positions en cours à la clôture de l'exercice ;
- d'autre part, les autres titres qui sont soumis, le cas échéant, au régime des plus-values
ou moins-values de cession d'éléments d'actif.
Par ailleurs, les titres empruntés sont réputés restitués à la valeur d'origine constatée au
jour du prêt ou à la valeur actualisée à la clôture d'un exercice si le contrat de prêt s'étend sur deux exercices.
Le profit réalisé ou la perte subie en définitive par l'emprunteur est égal à la différence
entre la valeur de vente des titres empruntés et la valeur de rachat en vue de leur restitution.
220
Enfin, les titres empruntés peuvent faire l'objet d'un prêt. Dans ce cas, l'emprunteur
inscrit à son bilan la créance correspondant à la valeur des titres qu'il prête pour la valeur de marché de ces titres à la date du nouveau prêt. À la clôture de l'exercice, si les titres n'ont pas
été restitués, l'emprunteur évalue la créance représentative des titres reprêtés à leur valeur à cette date.
Lors de leur restitution, les titres empruntés et qui ont fait l'objet d'un nouveau prêt par
l'emprunteur sont repris par celui-ci pour la valeur de la créance à la date de la restitution, qui correspond :
- soit à la valeur d'origine de la créance si la restitution a lieu au cours du même
exercice que le prêt ;
- soit à la valeur actualisée de la créance (valeur de marché des titres qu'elle représente)
à la clôture d'un exercice si le contrat s'est déroulé sur deux exercices.
Si les titres restitués figurent toujours au bilan de l'emprunteur à la clôture de
l'exercice, ils sont évalués selon les modalités indiquées au BOI-BIC-PDSTK-10-20-90.
B. Prêt de titres garanti par la remise d'espèces ou de titres
230
Aux termes de
l'article L. 211-22 du CoMoFi, les parties peuvent convenir de remises complémentaires, en pleine propriété, d'espèces
ou de titres financiers, pour tenir compte de l'évolution de la valeur des titres financiers prêtés.
Dans ce cas, l'emprunteur devient également prêteur d'espèces ou de titres au profit du
prêteur de titres. Corrélativement, le prêteur des titres devient emprunteur d'argent ou de titres auprès de son emprunteur pour le même montant.
Ces opérations de garantie sont constatées comme des prêts et n'ont donc pas d'incidence sur
les résultats respectifs du prêteur et de l'emprunteur, autre que la rémunération prévue au contrat.
En cas de défaillance de l'une ou l'autre des parties, leur situation sera la suivante.
1. Situation du prêteur
235
À défaut de restitution par le prêteur des espèces ou des titres remis en couverture,
l'emprunteur acquiert définitivement la pleine propriété des titres empruntés. Sur le plan fiscal, la cession est réalisée à la date de la défaillance, en application du III de
l'article 38 bis du CGI.
La plus-value ou la moins-value résultant de la cession des titres prêtés est donc rattachée
à l'exercice au cours duquel la défaillance intervient, quand bien même le contrat de prêt aurait pris effet au cours de l'exercice précédent. Cela étant, pour l'application éventuelle du régime des
plus-values et des moins-values à long terme, le décompte du délai de détention est arrêté à la date de début du prêt.
Le montant de la plus-value est égal à la différence entre la valeur de la garantie reçue et
la valeur comptable des titres chez le prêteur.
2. Situation de l'emprunteur
237
Au moment de la défaillance, l'emprunteur devient définitivement propriétaire des titres. Il
constate la disparition simultanée de sa dette et de sa créance à l'égard du prêteur. La différence éventuellement constatée entre le montant de la dette et celui de la créance vient augmenter ou
diminuer le prix de revient des titres si ceux-ci figurent toujours au bilan de l'emprunteur. À défaut, si les titres empruntés ont été cédés, l'écart constitue un élément du résultat imposable dans
les conditions de droit commun.
240
Les dispositions des I et II de
l'article 38 bis du CGI (cf. VI-A et B § 200 à 240) s'appliquent sous les mêmes conditions aux remises
en pleine propriété, à titre de garantie, de valeurs, titres ou effets, prévues à l'article L. 211-36 du CoMoFi.
VII. Transactions sur titres réalisées par les établissements financiers
(Également BOI-BIC-PDSTK-10-20-80-10).
250
L'article 38 bis A
du CGI dispose que les établissements de crédit mentionnés à l'article L. 511-9 du CoMoFi et les entreprises
d'investissement mentionnées à l'article L. 531-4 du CoMoFi qui inscrivent dans un compte de titres de transaction à
l'actif de leur bilan des valeurs mobilières, des titres de créances négociables ou des instruments du marché interbancaire, négociables sur un marché, sont imposés, jusqu'à leur retrait du compte ou
leur cession au taux normal et dans les conditions de droit commun, sur l'écart résultant de l'évaluation de ces titres au prix du marché du jour le plus récent à la clôture de l'exercice ou à leur
retrait du compte ainsi que sur les profits et les pertes dégagés lors de cette cession.
Les titres de transaction transférés au compte de titres de placement ou d'investissement y
sont inscrits au prix du marché du jour le plus récent au jour du transfert. En cas de cession ultérieure de ces titres, le délai de deux ans mentionné à
l'article 39 duodecies du CGI est décompté à partir de la date du transfert.
VIII. Cession de valeurs par les entreprises membres d'un fonds commun de placement
A. Plus-values réalisées et capitalisées par le fonds commun de placement
1. Principe de l'imposition
260
Les plus-values ou moins-values revenant aux entreprises membres d'un fonds commun de
placement à la suite des cessions de titres réalisées par le fonds dans le cadre de sa gestion sont normalement imposables au nom de chacune des entreprises membres proportionnellement à ses droits
dans l'actif du fonds.
Pour l'application de ces dispositions, il appartient normalement à chaque entreprise,
détentrice d'une fraction des actifs d'un fonds commun de placement, de comprendre pour la détermination de son propre résultat imposable, la quote-part des plus-values ou moins-values lui revenant
dans chacune des opérations de cession des titres réalisées par le fonds au cours de l'exercice. À cet effet, le gérant du fonds commun de placement fournit à l'entreprise les éléments de calcul qui
lui sont nécessaires pour remplir ses obligations fiscales.
270
De plus, en cas de cession de parts de fonds commun de placement faisant partie de l'actif
immobilisé d'une entreprise, la plus-value réalisée (ou la moins-value subie) qui est égale à la différence entre la valeur de rachat des parts par le fonds et leur prix de revient (c'est-à-dire leur
prix d'acquisition augmenté des plus-values déjà taxées et diminué des moins-values éventuellement déduites au titre des exercices clos depuis l'acquisition) est soumise au régime d'imposition prévu
en faveur des plus-values de cession des titres de portefeuille.
280
Ces règles sont, en principe, applicables à l'imposition des plus-values (ou moins-values)
revenant aux entreprises membres d'un fonds commun de placement à la suite des cessions de titres réalisées par le fonds dans le cadre de sa gestion.
290
Il est précisé, par ailleurs, que la fusion de deux fonds communs de placement entraîne la
dissolution du fonds absorbé, et l'imposition des gains constatés à cette occasion par les entreprises membres de ce fonds. La plus-value imposable est déterminée par différence entre la valeur
liquidative des parts reçues en rémunération de l'apport des titres et la valeur des parts du fonds absorbé telle qu'elle figure au bilan des entreprises concernées.
2. Régime d'imposition
300
Le 1° du 5 de l'article
38 du CGI prévoit que les plus-values (ou moins-values) réalisées et capitalisées sous couvert du fonds sont comprises dans le résultat imposable de l'exercice au cours duquel les parts du fonds
sont cédées par l'entreprise. Le profit ou la perte est déterminé par différence entre le prix de cession et la valeur des parts au bilan de l'entreprise. Un régime fiscal particulier est applicable à
la répartition, en numéraire ou en nature, d'une fraction des actifs détenus par un fonds commun de placement à risques (FCPR) qui remplit les conditions prévues au II ou au III bis de
l'article 163 quinquies B du CGI (CGI, art. 38, 5-2°) [BOI-IS-BASE-20-20-30-10].
B. Plus-values réalisées et distribuées par le fonds commun de placement
305
L'article L.
214-17-2 du CoMoFi, introduit par l'ordonnance n° 2011-915 du 1er août 2011 relative aux organismes
de placement collectif en valeurs mobilières (OPCVM) et à la modernisation du cadre juridique de la gestion d'actifs, prévoit une nouvelle définition des sommes distribuables par un tel organisme.
Il permet ainsi aux OPCVM français de distribuer, outre le résultat net, les plus-values de cession de titres qu'ils détiennent, à compter du 1er janvier 2013.
Remarque : L'ordonnance n° 2011-915 du 1er août 2011 transpose en
droit français la directive 2009/65/CE du Parlement européen et du Conseil du 13 juillet 2009 portant
coordination des dispositions législatives, réglementaires et administratives concernant certains OPCVM. Jusqu'au 31 décembre 2012, le code monétaire et financier prévoyait, à
l'article L. 214-10 du CoMoFi applicable jusqu'au 3 août 2011 puis au 1° de l'article L. 214-17-2 du CoMoFi applicable
entre cette date et le 31 décembre 2012, que les sommes distribuables par des OPCVM étaient égales au seul résultat net augmenté du report à nouveau et majoré ou diminué du solde du compte de
régularisation des revenus afférents à l'exercice clos. Il résultait de cette définition que les plus-values réalisées par un fonds commun de placement ne concouraient pas à la détermination de leur
résultat distribuable. Leur montant n'était en principe pas distribuable et devait donc être capitalisé.
Le report d'imposition prévu au 1° du 5 de
l'article 38 du CGI ne s'applique pas aux sommes distribuables en vertu de l'article L. 214-17-2 du CoMoFi et distribuées aux
porteurs de parts du FCP. Les plus-values de cession ainsi distribuées sont comprises dans le résultat imposable du porteur de parts personne morale au titre de l'exercice au cours duquel elles sont
distribuées.
Il est précisé que, lorsqu'elles sont distribuées, les sommes distribuables au sens de
l'article L. 214-17-2 du CoMoFi sont imposables dans les conditions de droit commun au niveau des porteurs de parts. Elles sont comprises dans le résultat courant imposable au taux de droit commun de
33,1/3 %, de 28 % ou de 15 % de l'impôt sur les sociétés (BOI-IS-LIQ-10). Il en résulte que les plus-values réalisées et distribuées par le FCP ne sauraient être
qualifiées comme telles chez le porteur de parts. Les plus-values reçues par le porteur de parts sont ainsi exclues du régime fiscal des plus-values à long terme.
Ces dispositions ne s'appliquent pas aux répartitions d'actifs réalisées par les FCPR dits
« fiscaux » pour lesquelles le régime des plus-values à long terme continue de s'appliquer conformément au 2° du 5 de l'article 38 du CGI (BOI-IS-BASE-20-20-30-10).
Le report d'imposition prévu au 1° du 5 de l'article 38 du CGI continue toutefois de
s'appliquer aux plus-values réalisées par un FCP, lorsque celles-ci sont capitalisées.
Enfin, il est précisé que ces dispositions s'appliquent au sommes distribuées à compter du
1er janvier 2013 et concernent ainsi les plus-values réalisées et distribuées à compter de cette date et également les plus-values réalisées et capitalisées avant cette date mais
distribuées à compter de celle-ci.
IX. Cession de parts émises par un fonds commun de créances
310
En application de
l'article
34 (abrogé au 1er janvier 2001) de la loi n° 88-1201 du 23 décembre 1988, les parts émises par un fonds commun de créances sont des valeurs mobilières.
Par suite, lorsque ces parts sont détenues par une entreprise, elles sont soumises, en cas
de cession, au régime fiscal prévu pour les titres du portefeuille quelle que soit leur durée à l'émission. Le résultat de leur cession peut, le cas échéant, bénéficier du régime des plus-values et
moins-values de cession de titres du portefeuille prévu aux articles 39 duodecies et suivants du CGI si elles sont
détenues depuis plus de deux ans. S'agissant des titres exclus du régime des plus ou moins-values à long terme, en matière d'impôt sur les sociétés, il convient de se reporter au
BOI-IS-BASE-20-20.
X. Distributions par les sociétés de capital-risque
320
Instituées par
l'article
1 de la loi n° 85-695 du 11 juillet 1985, les sociétés de capital risque (SCR) ont pour objet essentiel de concourir au renforcement des fonds propres des sociétés non cotées.
Le régime fiscal des sociétés de capital risque est exposé au
BOI-IS-CHAMP-30-50.
XI. Revenus exceptionnels distribués en cours de société à la suite d'une modification des statuts de la société
émettrice
330
Il conviendra, en ce qui concerne le régime fiscal applicable à ces revenus, de se reporter
au BOI-RPPM-RCM-10-20-30.
XII. Distributions consécutives à la dissolution de la société émettrice
340
Il conviendra, en ce qui concerne le régime fiscal applicable à ces revenus, de se reporter
au BOI-RPPM-RCM-10-20-40. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-10-10-30 | https://bofip.impots.gouv.fr/bofip/5763-PGP.html/identifiant=BOI-BIC-PVMV-10-10-30-20170301 | 2017-03-01 00:00:00 | 45a15fe8374bddc51699b080bfb49bab2416783c40a687d54217f6e1a44cce68 | [
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L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté au BOI-PAT-IFI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-40-70 | https://bofip.impots.gouv.fr/bofip/5842-PGP.html/identifiant=BOI-PAT-ISF-30-40-70-20181011 | 2018-10-11 00:00:00 | 1dfa0c3084a5e0834875381b4a8dc083169b192df0c83ed9f6fb2809ffc81ecc | [
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] |
1
La présente sous-section commente le dispositif d'agrément préalable permettant aux redevables
d'éditer leurs déclarations de TVA et de taxes assimilées selon une procédure informatique.
I. Présentation et contexture des formulaires
10
Les déclarations déposées doivent être exactement conformes au formulaire le
plus récent édité par la Direction générale des finances publiques (DGFiP). Ainsi, en cas de modifications législatives intervenant en cours d'année, les formulaires peuvent être modifiés plusieurs
fois par an. Dans ce cas, les concepteurs doivent adapter leur logiciels autant de fois qu'il est nécessaire, pour être toujours en conformité avec le dernier imprimé diffusé par la DGFiP qui les
informe alors des modifications à apporter.
20
Il appartient aux concepteurs et utilisateurs de déclarations TVA éditées par
imprimantes laser de s'assurer périodiquement de la conformité de leurs productions aux modèles administratifs et de l'exactitude des codifications informatiques qui y sont mentionnées.
30
Il est précisé que les déclarations
3310-CA3 et leur
annexe 3310 A peuvent faire l'objet de deux
mises à jour par an. Cela étant, pour des raisons d'économies budgétaires, l'administration s'efforce de limiter les mises à jour en cours d'année aux seules modifications législatives.
40
Cas particulier : les notices
Lorsque les notices font partie intégrante des formulaires, elles doivent être
reproduites à l'identique et mises à disposition des utilisateurs. Il n'est pas nécessaire toutefois, qu'elles accompagnent systématiquement la déclaration souscrite auprès du Service des impôts des
entreprises.
Cette condition n'est pas exigée lorsque le logiciel est utilisé exclusivement
par des comptables.
A. Format des imprimés
50
Les documents souscrits doivent être au format A 4 (21 cm x 29,7 cm).
B. Impression des imprimés
60
Les déclarations doivent, de préférence, être éditées en recto-verso,
conformément au modèle fourni par l'administration. A défaut, les codifications informatiques, notamment, le numéro de dossier et le numéro SIRET doivent impérativement être imprimés sur toutes les
pages de la déclaration et les feuillets doivent être agrafés ensemble.
A cet effet, le logiciel doit comporter un blocage empêchant l'édition des
pages ne comportant pas ces mentions.
C. Police de caractères
70
Les caractères utilisés pour reproduire l'imprimé doivent être similaires à
ceux du modèle fourni par l'administration. Si la taille de police utilisée est légèrement différente de celle du formulaire diffusé par la DGFiP, il doit, en tout état de cause, respecter le même
nombre de pages.
Une police « courier 12 » est utilisée pour déclarer les données.
L'utilisation de l'italique et du « gras » doit être écartée.
Les données doivent être imprimées sur fond blanc. Les zones grisées sont
réservées à l'administration.
D. Codifications
80
Les codes figurant sur les imprimés administratifs doivent être exactement
reproduits.
E. Positionnement
90
Les données chiffrées doivent être justifiées à droite, sans centime, avec une
marge de deux caractères blancs à droite et à gauche.
F. Papier utilisé
100
Les déclarations peuvent être souscrites sur papier blanc. Lorsque l'édition
s'effectue en couleur, celle-ci doit correspondre à celle du formulaire de l'administration.
II. Procédure d'agrément
A. Conditions d'obtention de l'agrément
110
L'agrément est accordé au logiciel d'édition. Il appartient donc à son
concepteur (redevables, cabinets comptables, centres de gestion ou associations agréés, sociétés de services informatiques, etc.) de le solliciter.
120
La demande doit être adressée, à la Direction générale des finances publiques - Bureau GF 2A.
Elle est accompagnée d'un dossier comprenant :
- un descriptif sommaire du logiciel utilisé (en précisant son système
d'exploitation) ;
- un CD-ROM, accompagné du mode d'emploi et d'installation ;
- un modèle de déclaration éditée comprenant les éléments relatifs à
l'identification de l'entreprise et, le cas échéant, des éléments chiffrés lorsque l'agrément est également demandé pour les contrôles facultatifs.
Ce dossier doit permettre à la DGFiP de vérifier le respect du cahier des
charges correspondant à la déclaration pour laquelle l'agrément est sollicité.
130
Lorsque le concepteur n'est pas en mesure de fournir à l'administration
centrale des logiciels exécutables sur un PC, il est possible de se déplacer dans l'entreprise afin de procéder aux différentes vérifications. Si le concepteur est établi en province, un représentant
de la direction régionale ou départementale des finances publiques dont relève l'entreprise est désigné pour effectuer les tests.
B. Attribution d'un numéro d'agrément
140
L'agrément accordé par la Direction générale des finances publiques est annuel
et correspond à l'année civile.
150
Il est matérialisé par un numéro, propre à chaque imprimé qui doit figurer en
haut à gauche de chaque déclaration souscrite. Composé de neuf caractères dont les deux premiers indiquent le mois et l'année de délivrance de l'agrément initial, ce numéro est fixe. En effet, dès
lors que plusieurs mises à jour peuvent intervenir au cours d'une même année, un numéro annuel n'a pas été jugé utile. Bien entendu, le maintien du numéro initial ne dispense pas des mises à jour
exigées en cours d'année, par la DGFiP.
160
L'année de la première demande, l'agrément est accordé pour l'année en cours
et est valable jusqu'au 31 janvier de l'année suivante.
170
La demande doit par la suite, être renouvelée chaque année, avant le premier
février de l'année au titre de laquelle le renouvellement est demandé. Elle est accompagnée du seul support déclaratif, mis à jour et comportant les éléments relatifs à l'identification de
l'entreprise.
C. Modalités d'utilisation de l'agrément
180
Lorsqu'il s'agit d'une première demande, le numéro est utilisable à compter du
1er jour de la notification de la période au titre de laquelle il est délivré.
190
Lorsqu'il s'agit d'un renouvellement, il est utilisable à compter du 1er
février ou du premier jour de la notification de l'agrément pour les déclarations 3517 BIS CA12A ou 3517 S CA12/CA12E.
200
Dans tous les cas, la date d'utilisation doit être en concordance avec les
changements de millésime des imprimés et avec les nouveaux logiciels de saisie des déclarations de TVA, qui en principe, sont livrés aux services des impôts, courant février de chaque année.
Ainsi, un logiciel qui a été agréé en N, ne peut être utilisé que jusqu'au 31 janvier de N+1.
Si le renouvellement de l'agrément n'est pas accordé avant cette date, le concepteur devra attendre le renouvellement d'agrément de la nouvelle version pour éditer des déclarations de TVA.
210
Le logiciel doit en conséquence contrôler le millésime et comporter un
blocage, interdisant l'édition d'une déclaration postérieure à la période au titre de laquelle l'agrément est demandé.
220
Dans certains cas, notamment lorsqu'ils souhaitent souscrire des déclarations
nouveau millésime avant le 31 janvier ( ex. la déclaration 3517 BIS CA12A), les concepteurs ont intérêt à demander très tôt le renouvellement de leur(s) agrément(s) qui nécessite un délai minimum
incompressible de huit jours.
230
Exemple 1 : L'agrément au titre de l'année N est demandé le 15
décembre N-1. L'accord ou le renouvellement est notifié par écrit le 15 janvier N. II est valable jusqu'au 31 janvier N+1.
La version agréée le 15 janvier sera utilisée pour l'édition de :
- la déclaration 3310 CA3 et, le cas échéant, son annexe 3310 A, de janvier N, souscrite en
février N ;
- la déclaration 3310 CA3 DOM et, le cas échéant, son annexe 3310 MA-DOM, de janvier N, souscrite
en février N ;
- la déclaration 3517 S CA12/CA12E de l'année N-1 ou exercice N, déposée avant le 31 janvier N+1
;
- la déclaration CA12 A de l'année N-1 souscrite pour le 5 mai ;
- le bulletin d'échéance trimestriel souscrit en février, mai, août et novembre N.
240
Exemple 2 :L'agrément est demandé le 15 janvier N. Le renouvellement est notifié
par écrit le 15 février N.
Le concepteur pourra utiliser l'agrément notifié début N-1 jusqu'au 31 janvier N, y compris pour
l'édition des déclarations citées dans l'exemple 1.
En revanche, il ne pourra procéder à aucune édition entre le 1er et le 15 février N. A défaut,
les imprimés risqueraient d'être refusés par les services des impôts des entreprises dès lors qu'ils ne sont pas en conformité avec le nouveau millésime et les nouveaux logiciels de saisie de
l'administration.
D. Obligations
250
Il appartient aux concepteurs et utilisateurs de déclarations de TVA éditées
par imprimantes laser de s'assurer périodiquement de la conformité de leurs productions aux modèles administratifs et de l'exactitude des codifications informatiques qui y sont mentionnées.
260
Les services des impôts des entreprises refusent et retournent aux redevables
les imprimés non conformes aux prescriptions. Dans ce cas, les procédures et pénalités prévues en cas de défaut ou de retard dans le dépôt des déclarations peuvent, le cas échéant, être mises en
oeuvre.
270
Corrélativement, la Direction générale des finances publiques retire
l'agrément accordé au concepteur des modèles, si le rejet de l'imprimé lui est imputable.
280
Par ailleurs, les redevables qui utilisent des imprimés édités à partir d'un
logiciel laser, cessent de recevoir les formulaires administratifs . Dans ces conditions, ils doivent tout particulièrement veiller, en cas de modification de leur situation (changement d'adresse,
changement de régime TVA, etc.), à l'utilisation du bon imprimé et des codifications correctes. Ils sont parallèlement tenus informés par courrier de toutes les modifications de codifications propres
à l'entreprise, qui doivent être intégrées sans délai au logiciel.
III. Mentions et contrôles
290
Les déclarations déposées doivent pouvoir être prises en compte par les
Services des impôts des entreprises dans les conditions habituelles.
300
Il est donc indispensable que les éléments faisant l'objet d'une
préidentification soient mentionnés sur les formulaires souscrits.
310
En outre, il est de l'intérêt du déclarant, comme de la DGFiP, que les
déclarations soient exemptes de toute erreur arithmétique.
A. Mentions et contrôles à caractère obligatoire
320
Les spécifications qui suivent valent pour l'ensemble des déclarations de TVA.
L'édition du document ne doit pas être possible si l'une d'entre elles n'est pas respectée.
1. Millésime
330
Le logiciel doit contrôler le millésime et comporter un blocage, interdisant
l'édition d'une déclaration postérieure à la période au titre de laquelle l'agrément est demandé . En revanche, l'édition d'une déclaration relative à une période antérieure à celle pour laquelle
l'agrément a été accordé, est possible. En effet, les dépôts tardifs de déclarations s'effectuent toujours sur le dernier millésime en cours.
340
Pour les régimes EM, ET, EO, AM, RM, RT, RS et AET, la période déclarée ne
peut être supérieure au mois de décembre de l'année de notification de l'agrément.
350
Pour le régime ST, la date de clôture de l'exercice ne peut être supérieure au
30 novembre de l'année au titre de laquelle l'agrément est accordé.
360
Pour les régimes AST et ADT, seule l'édition d'une année antérieure à celle de
l'agrément est possible.
2. Codifications
a. Eléments communs à l'ensemble des déclarations
370
Les informations à prendre en compte sont celles communiquées par la DGFiP de
la façon la plus récente et figurant sur la dernière déclaration préidentifiée reçue par le redevable.
380
Les rubriques renvoient au cadre-adresse commun à toutes les déclarations de
TVA, disponibles sur le site internet de la DGFiP (http://www.impots.gouv.fr).
Doivent impérativement être portés sur la déclaration :
- la période de déclaration : 26 caractères alphanumériques ;
- les nom et adresse du service des impôts des entreprises où doivent être souscrites les
déclarations : 4 lignes de 40 caractères alphanumériques chacune ;
- la date à laquelle cette déclaration doit être déposée : 2 caractères
numériques pour le jour et un ascenseur pour choisir le mois. A l'impression, le mois devra apparaître de la manière suivante : JAN. / FEV. / MARS / AVRIL / MAI / JUIN / JUIL. / AOUT / SEPT. / OCT. /
NOV. / DEC. Pour le jour de dépôt, seules les valeurs suivantes devront être acceptées : 5 / 15 / 16 / 17 / 19 / 20 / 21 / 23 24 ;
- l'identification du déclarant : 5 lignes de 40 caractères alphanumériques
chacune ;
- l'adresse de l'établissement si elle est différente de celle du
destinataire : 2 lignes de 26 caractères alphanumériques chacune ;
- les codifications informatiques situées au bas du cadre adresse et repris sur la dernière
déclaration préidentifiée :
SIE : 7 caractères numériques incompressibles ;
numéro de dossier qui devra figurer sur toutes les pages de la déclaration : 6 caractères numériques incompressibles ;
clé : 2 caractères numériques incompressibles ;
période : le code est composé de 5 caractères numériques incompressibles. Le premier caractère varie en fonction du
régime TVA, le 2ème et le 3ème en fonction de la période (mois, trimestre), le 4ème et le 5ème correspondant à l'année de la période. Un contrôle de cohérence doit être établi entre la période
indiquée en toutes lettres en haut au milieu de l'imprimé et la codification décrite ci-dessus ;
CDI (2 caractères numériques incompressibles), code service (3 caractères numériques incompressibles) : les
informations à prendre en compte à ce titre sont celles les plus récemment communiquées par la Direction généraledes finances publiques ;
régime : 2 ou 3 caractères alphabétiques variant en fonction du régime TVA ;
numéro de lecture optique qui figure à droite, en bas du cadre adresse et doit être porté sur toutes les déclarations
TVA, sauf sur l'annexe 3310A ou MA DOM et les déclarations CA12E. Ce numéro doit être édité avec une police de caractère « courier » 12 et ne doit comporter aucun espace. Il est composé de 16
caractères incompressibles.
- le numéro de TVA intracommunautaire si le redevable en est doté, le numéro SIRET et le
code activité. A noter que le numéro de TVA intracommunautaire débute toujours par " FR " , suivi d'une clé informatique alpha-numérique et des neuf caractères du numéro SIREN.
b. Cas particulier : déclaration 3517 S CA12/CA12E
390
Le bandeau de préidentification correspondant aux codifications des redevables comporte
2 cases supplémentaires :
- CM. 2 valeurs possibles de 1 caractère : 1 si l'entreprise est inscrite à la Chambre des
métiers, Ø dans le cas contraire ;
- OPT. 2 valeurs possibles de 1 caractère : 1 si l'entreprise, placée sous le RSI, clôture
un exercice en cours d'année et a opté pour le dépôt d'une déclaration CA 12 « exercice », Ø dans le cas contraire ;
400
Afin d'effectuer la distinction entre les déclarations CA 12 et CA 12 E, les deux mentions
CA 12 et CA12E figurent en haut à droite de l'imprimé ; l'une des deux est barrée en fonction des options exercées par l'entreprise.
En conséquence, les spécifications suivantes doivent être respectées :
- si l'entreprise clôture son exercice « TVA » en cours d'année, la mention CA12, en haut à
droite de l'imprimé, doit être barrée ;
- si l'entreprise clôture son exercice le 31 décembre, la mention CA12E, en haut à droite de
l'imprimé, doit être barrée.
La mention CA12 ou CA12E doit être automatique en fonction du code figurant dans le cadre
« OPT ». Le logiciel doit donc prévoir un blocage si l'une des deux mentions n'est pas barrée, sauf à prévoir l'apposition de la seule mention correspondant au choix de l'entreprise.
3. Contrôles de cohérence
a. Contrôles concernant l'ensemble des déclarations
410
Les contrôles de cohérence suivants sont réalisés et s'ils s'avèrent négatifs, un message
d'erreur rend impossible l'édition de la déclaration. Ils concernent l'ensemble des déclarations de TVA :
- la période indiquée en toutes lettres en haut au milieu de l'imprimé doit être cohérente
avec la période indiquée en chiffres dans le cadre « période » ;
- la période indiquée en toutes lettres en haut au milieu de l'imprimé doit être cohérente
avec le code régime indiqué dans le cadre « régime » ;
- le code régime indiqué dans le cadre « période » doit être cohérent avec le code régime
indiqué dans le cadre « régime » ;
- la période indiquée en lettres, la période indiquée en chiffres et la date limite de dépôt
de la déclaration doivent être cohérentes.
b. Cas particulier : déclaration 3517 S CA12/CA12E
420
La période indiquée en toutes lettres en haut au milieu de l'imprimé doit être cohérente
avec la période indiquée en chiffres dans le cadre « période » et le code « OPT ».
430
Lorsque la valeur dans le code « OPT » est à « 1 », la déclaration ne doit pas comporter de
numéro de lecture optique.
4. Décompte des opérations
a. Règles applicables à l'ensemble des déclarations
440
La saisie de montants négatifs n'est pas possible.
450
Les lignes « à blanc » ne doivent être servies que sur indication de l'Administration ; en
l'occurrence, elles doivent être bloquées pour empêcher l'utilisateur du logiciel de les remplir et leur déblocage doit pouvoir intervenir à la demande de l'Administration si l'évolution de la
législation le justifie.
b. Cas particulier : déclaration 3310 CA3
460
Lorsqu'une somme figure à la rubrique « Taxes assimilées calculées sur annexe n°3310 A »,
l'édition de la déclaration 3310 CA3 n'est possible que si elle est accompagnée d'une annexe 3310 A dont une donnée au moins a été servie. A cet effet, il est recommandé de demander parallèlement
l'agrément laser pour la déclaration annexe 3310 A.
B. Contrôles généraux à caractère facultatif
470
Il est rappelé qu'il est de l'intérêt du déclarant que les déclarations soient exemptes de
toute erreur arithmétique. A défaut, le redevable s'expose à des pénalités de retard.
480
Par ailleurs, les déclarations ne doivent pas comporter de centimes (ou cents). Les
différentes bases imposables et les montants d'impôt correspondants doivent être arrondis à l'euro le plus proche. Les bases et cotisations inférieures à 0,50 euro sont négligées et celles supérieures
ou égales à 0,50 euro sont comptées pour 1.
1. Calculs et reports
a. Règles applicables à l'ensemble des déclarations
490
Les résultats des opérations (sommes, soustractions, multiplications, etc.) ne doivent pas
être saisis. Ils doivent être calculés et servis automatiquement par le logiciel.
500
Sur les lignes « anciens taux », un contrôle de vraisemblance doit être effectué entre la
base et le taux : il y a incohérence lorsque la taxe est supérieure à la base multipliée par le taux maximum (33, 1/3 %) ou inférieure à la base multipliée par le taux minimum (2,1 % ).
510
Lorsqu'un crédit de TVA dégagé sur la précédente déclaration n'a pas fait l'objet d'une
demande de remboursement (ligne « Crédit à reporter »), il est reporté automatiquement sur la déclaration suivante.
b. Cas particulier : déclaration 3310 CA3
520
Lorsqu'un montant est saisi sur la ligne « opérations imposables à un taux particulier »,
l'une au moins des lignes du cadre B de l'annexe 3310 A doit être saisie.
530
Lorsqu'une annexe 3310-A est remplie, les montants y figurant sont reportés automatiquement
sur la déclaration 3310-CA3.
2. Contrôles spécifiques relatifs à la TVA intracommunautaire (ne concerne pas les DOM)
a. Déclaration 3310 CA3
540
Le montant des « ventes à distance et/ou opérations de montage » doit être inférieur ou égal
à la base hors taxe des acquisitions intracommunautaires.
550
La saisie d'une somme à la ligne « dont TVA sur acquisitions intracommunautaires »
supérieure au« Total de la TVA brute due » doit être impossible ; de même, la saisie d'une somme à la ligne « dont TVA sur opérations à destination de Monaco » supérieure au « Total de la TVA brute
due » doit être impossible.
560
La saisie d'une somme à la ligne « dont TVA sur acquisitions intracommunautaires » doit être
obligatoire lorsque la base hors taxes a été indiquée.
570
La saisie d'une somme à la ligne « dont TVA sur acquisitions intracommunautaires » doit être
impossible lorsque la base hors taxes n'a pas été indiquée.
b. Déclarations 3517 S CA12/CA12E ou 3517 BIS CA12A
580
La TVA relative aux acquisitions intracommunautaires ne peut pas être supérieure à la base
multipliée par le taux maximum (taux normal) ou inférieure à la base multipliée par le taux minimum (taux particulier de 2,1 %).
3. Édition d'une lettre
590
Les entreprises qui utilisent régulièrement l'édition laser ne reçoivent plus de formulaire
« papier » préidentifié de la part de l'administration. Afin d'accélérer la suspension de l'envoi des déclarations de TVA, le logiciel peut permettre l'édition d'une lettre précisant les coordonnées
du redevable et son souhait de ne plus recevoir de l'Administration, jusqu'à nouvel ordre, la (les) déclaration(s) de TVA suivantes (formulaires à énumérer).
Cette lettre accompagnera la première déclaration éditée à partir du logiciel agréé ou l'une
des déclarations suivantes lorsque le redevable utilisant l'édition laser continue de recevoir les formulaires de l'administration.
600
Si les redevables ont besoin occasionnellement d'un imprimé, il leur est fourni par leur
service des impôts des entreprises. De même, ils peuvent demander, à tout moment, la réactivation de l'envoi par l'administration des déclarations « papier » préidentifiées. | Bulletin officiel des finances publiques - impôts | BOI-TVA-DECLA-20-20-20-20 | https://bofip.impots.gouv.fr/bofip/5980-PGP.html/identifiant=BOI-TVA-DECLA-20-20-20-20-20120912 | 2012-09-12 00:00:00 | e98201f718c9f491338ded6218b8c83b846b60f0ea4386fd8c9afe5b386b10d1 | [
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] |
I. Conditions d'application
1
Les dispositions de
l’article 151 octies C du CGI ne s’appliquent qu’aux transformations de certaines sociétés ou organismes en
associations d’avocats et sous réserve du respect de trois conditions cumulatives ayant trait aux associés, aux écritures comptables et à la possibilité d’imposer ultérieurement les bénéfices, profits
et plus-values non imposés lors de la transformation.
A. Conditions relatives à la société ou à l’organisme transformé
10
Du fait de l'identité entre les membres de l’association d’avocats issue de la transformation et
les associés de la structure transformée, cette dernière est nécessairement formée d'associés ou de membres, personnes physiques ou morales, exerçant la profession d’avocat.
20
L'article 7 de la
loi n° 71-1130 du 31 décembre 1971portant réforme de
certaines professions judiciaires et juridiques limite les statuts sous lesquels peut être exercée la profession d'avocat, qui ne peut être exercée que sous certaines formes juridiques, et seules
certaines d'entre elles sont éligibles au régime d'imposition des sociétés de personnes.
En effet, l'avocat peut exercer sa profession :
- à titre individuel,
- au sein d'une association dont la responsabilité des membres peut être, dans les conditions
définies par décret, limitée aux seuls membres de l'association ayant accompli l'acte professionnel en cause,
- au sein d'une société civile professionnelle,
- au sein d'une société d'exercice libéral ou d'une société en participation prévues par la
loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous
forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est
protégé,
- en qualité de salarié ou de collaborateur libéral d'un avocat ou d'une association ou
société d'avocats.
- il peut également être membre d'un groupement d'intérêt économique ou d'un groupement
européen d'intérêt économique.
Il apparaît dès lors que la structure transformée ne peut revêtir qu'un nombre limité de
formes juridiques : société civile professionnelle, société d'exercice libéral – dès lors qu'elle a opté pour le régime fiscal des sociétés de personnes en application de
l'article 239 bis AB du CGI – ou société en participation.
Remarque : Cela étant, dès lors qu'elles sont également dépourvues de
personnalité morale, les transformations de sociétés en participation soumises au régime des sociétés de personnes en associations d’avocats soumises au même régime peuvent être effectuées en
neutralité fiscale indépendamment des dispositions de l’article 151
octies C du CGI.
30
En revanche, la structure transformée ne peut revêtir la forme d'un groupement d'intérêt
économique ou d'un groupement européen d'intérêt économique, dès lors que leur régime fiscal est défini, non aux articles
8 du CGI à 8 ter du CGI, mais aux
articles 239 quater du CGI et
239 quater C du CGI. Elle ne peut non
plus revêtir la forme d'une société soumise à l’impôt sur les sociétés, que ce soit de plein droit ou sur option.
40
L’article
151octies
C du CGI concerne également les
transformations d’organismes relevant de l’article 8 du CGI en associations d’avocats, dès lors que ces organismes ont pour objet
l’exercice en commun de la profession d’avocat. Peut ainsi prétendre au bénéfice de ces dispositions toute structure de droit étranger qui, en raison de ses caractéristiques propres, est assimilable à
une société de personnes mentionnée à l’article 8 du CGI. A cet égard, il convient d’en examiner en particulier les statuts et le mode de fonctionnement, notamment le caractère ostensible ou occulte,
la plus ou moins grande liberté de cession des parts sociales et l’étendue de la responsabilité des associés.
50
Sont ainsi assimilables à des sociétés de personnes mentionnées à
l’article 8 du CGI les limited liability partnerships de droit anglais. La transformation de leurs succursales françaises en
associations d’avocats peut s’effectuer en neutralité fiscale, pour autant que les conditions prévues à l’article 151 octies C du CGI soient remplies. En revanche, dès lors que les general
partnerships de droit anglais sont dépourvues de personnalité morale, la transformation de leurs succursales françaises en associations d’avocats n'entraîne pas cessation d’entreprise et il n’y a dès
lors pas lieu de faire application des dispositions de l’article 151 octies C du CGI.
B. Conditions relatives à l'association issue de la transformation
60
Les associations d’avocats mentionnées à
l’article 151 octies C du CGI s'entendent de celles mentionnées à l’article 7 de la
loi n° 71-1130 du 31 décembre 1971. Dans le cas où leurs
associés décident de limiter leur responsabilité professionnelle aux seuls actes qu’ils ont personnellement accomplis, les associations en cause sont dénommées « associations d’avocats à
responsabilité professionnelle individuelle (AARPI) ».
70
Au plan fiscal, ces associations d'avocats sont soumises aux dispositions de
l’article 238 bis LA du CGI , qui
prévoient leur imposition selon les mêmes règles que celles applicables aux sociétés en participation. La limitation de responsabilité des membres prévue à l’article 7 de la
loi n° 71-1130 du 31 décembre
1971, étant cantonnée à leur responsabilité
professionnelle, ne porte pas atteinte au caractère indéfini de la responsabilité de chacun des membres de l’association et ne fait donc pas obstacle à l’application des dispositions de
l’article 8 du CGI. Les associations d’avocats peuvent, cependant, également opter pour leur assujettissement à l’impôt sur les
sociétés dans les conditions prévues à l’article 239 du CGI.
80
Conformément aux dispositions de
l’article 151 octies C du CGI, la
neutralité fiscale n’est applicable que pour autant que l’association issue de la transformation relève du régime des sociétés de personnes prévu à
l’article 8 du code du CGI.
Le respect de cette condition s’apprécie à la date de la transformation. Les dispositions de
l’article 151 octies C du CGI
n’interdisent pas en effet une option ultérieure de l’association pour son assujettissement à l’impôt sur les sociétés mais font seulement obstacle à ce que l’option soit exercée concomitamment à la
transformation de la société ou de l’organisme en association d’avocats.
90
Si une telle option vient à être exercée, la neutralité fiscale prévue à
l’article 151 octies C du CGI prend fin. L’impôt sur le revenu doit alors être établi dans les conditions prévues aux
articles 201 du CGI et
202 du CGI, dès lors que l’association cesse d’être
soumise au régime fiscal des sociétés de personnes défini aux articles
8 du CGI à 8 ter du CGI. Cependant, dans la mesure où
le changement de régime fiscal ne s’accompagne pas de la création d’une personne morale nouvelle, l’association d’avocats peut bénéficier de l’atténuation conditionnelle prévue à
l’article 202 ter du CGI si aucune modification n’est apportée aux écritures comptables et que l’imposition des dits
bénéfices, plus-values et profits demeure possible sous le nouveau régime fiscal applicable à l’association. Ce changement de régime fiscal entraîne également des conséquences pour les associés (voir
II-B § 150).
C. Conditions relatives aux modalités de la transformation
100
L’article
151 octies C du CGI autorise à ne pas tirer les conséquences fiscales de la transformation pour autant que les trois conditions suivantes soient réunies :
- les membres de l’association issue de la transformation sont identiques aux associés de la
société ou de l’organisme transformé. Le respect de cette condition s’apprécie à la date de la transformation. Elle ne fait pas obstacle à l’arrivée ou au retrait ultérieurs d’un membre de
l’association. Elle s’oppose seulement à ce que la transformation s’accompagne du retrait de l’un des associés de la société ou de l’organisme ou de l’arrivée d’un nouveau membre dans l’association ;
- aucune modification n’est apportée aux écritures comptables. Cette absence de modification
des
écritures concerne tous les postes comptables (éléments d’actifs, provisions, bénéfices en
sursis d’imposition…) ;
- l’imposition des bénéfices, profits et plus-values non imposés lors de la transformation
demeure possible sous le nouveau régime fiscal applicable à l’association.
110
Ces trois conditions étant cumulatives, le défaut de l’une d’entre elles emporte toutes les
conséquences de la cessation d’entreprise prévues à l’article 202 du CGI, sans que le dispositif d’atténuation conditionnelle de
l’article 202 ter du
CGI puisse s’appliquer.
II. Conséquences fiscales de la transformation
A. Conséquences pour la société ou l’organisme transformé
120
Aux termes du 1° de
l’article 151 octies C du CGI et pour autant que les conditions prévues à cet article soient remplies, la
transformation n’entraîne pas les conséquences de la cessation d’entreprise prévues à l’article 202
du CGI.
Ainsi, il n’y a pas lieu de procéder à la constatation et à la taxation immédiate :
- des bénéfices d’exploitation réalisés depuis la fin du dernier exercice taxé ;
- des bénéfices en sursis d’imposition, qui comprennent, d’une part, les provisions
antérieurement constatées et, d’autre part, les plus-values dont l’imposition avait été différée ;
- des plus-values afférentes aux éléments de l’actif immobilisé, y compris des plus-values
latentes de
l’actif social.
130
En pratique, les résultats de l’exercice en cours au moment de la transformation sont déclarés
dans les conditions de droit commun et imposés au nom de l’association d’avocats. Les créances acquises et non encore recouvrées lors de la transformation sont également imposées au nom de celle-ci et
au titre de l’exercice de leur encaissement effectif.
140
Dès lors que la transformation n’entraîne pas les conséquences de la cessation d’entreprise
prévues à l’article 202 du CGI, il n’y aura pas lieu de procéder au dépôt d’une déclaration de cessation dans les 60 jours de la
transformation.
B. Conséquences pour les associés
150
Aux termes de
l’article 151 octies C 2° du CGI et pour autant que les conditions prévues à cet article soient remplies, la
transformation de la société ou de l’organisme n’entraîne pas l’imposition immédiate de la plus-value ou de la moins-value d’annulation des parts de la société ou de l’organisme transformé. Celle-ci
doit être simplement constatée et mentionnée sur un état joint à la déclaration de revenus de l’associé (cf. III). En
particulier, en cas de constatation d’une moins-value, celle-ci n’est pas immédiatement imputable.
160
Le montant de cette plus-value ou de cette moins-value est déterminé dans les conditions de
droit commun, en tenant compte, en particulier, des principes dégagés par le Conseil d'État dans son arrêt « Quéméner ». En revanche, celui-ci ne doit pas être corrigé du montant de la plus-value ou
de la moins-value qui aurait été imposable au titre de la cessation d’entreprise en l’absence des dispositions de
l’article 151 octies C du CGI.
170
Le montant de cette plus-value ou de cette moins-value doit être ajouté, le moment venu, à
celui de la plus-value ou de la moins-value constatée au titre des droits détenus dans l’association. La plus-value ou la moins-value constatée lors de l’annulation des parts de la société ou de
l’organisme transformé ne sera donc jamais imposée en tant que telle mais viendra, selon le cas, majorer ou minorer l’assiette de la plus-value ou de la moins-value imposable au titre des droits
détenus dans l’association. Ainsi en sera-t-il en cas de retrait total ou partiel du membre de l’association, ou de la transformation ou de la cessation de celle-ci.
180
Si, au vu de la réglementation applicable au moment où elle survient, cette plus-value ou
cette moins-value imposable au titre des droits détenus dans l’association bénéficie d’un report d’imposition ou d’une exonération d’impôt sur le revenu, ce report d’imposition ou cette exonération
d’impôt sur le revenu bénéficiera mécaniquement à la plus-value ou à la moins-value constatée lors de la transformation, en tant que composante de l’assiette taxable au titre de la plus-value ou de la
moins-value constatée sur les droits détenus dans l’association.
190
Tel sera le cas, par exemple, si le membre de l’association quitte l’association pour partir à
la retraite et peut bénéficier de l’exonération des plus-values prévue à l’article 151 septies A
du CGI. Tel sera également le cas si l’association d’avocats opte pour son assujettissement à l’impôt sur les
sociétés et que la plus-value ou la moins-value afférente aux droits détenus dans l’association puisse bénéficier du report d’imposition prévu au III de
l’article 151 nonies du CGI.
200
Aux termes de
l’article 151 octies C 3° du CGI et
pour autant que les conditions prévues à cet article soient remplies, la transformation n’entraîne pas non plus l’imposition immédiate des plus-values en report d’imposition.
Des plus-values en report d’imposition peuvent en effet être attachées aux parts de la société
ou de l’organisme transformé, par exemple au titre de l’article 151 octies du CGI en cas d’apport préalable en société
d’une entreprise individuelle ou de l’article 151 octies A du
CGI en cas de restructuration de sociétés civiles professionnelles. L’annulation des parts de la société dissoute
devrait mettre fin, en principe, à ces reports d’imposition. Toutefois, par dérogation, l’article 151 octies C du CGI
prévoit le maintien de ces différents reports jusqu’à la date de retrait total ou partiel du membre de l’association, ou de la transformation ou de la cessation de celle-ci.
210
Si l’un des événements mettant fin à l’un des reports d’imposition concerné intervient
antérieurement à cette date, la plus-value en report d’imposition devient bien évidemment imposable à la date de la réalisation de cet événement dans les conditions prévues par l’article sous lequel
avait été placé le report de plus-value.
C. Conséquences en matière de droits de mutation
220
Aux termes de l'article
749 B du CGI, les opérations mentionnées au premier alinéa de l’article
151 octies
C du CGI sont exonérées du droit de
partage prévu à l’article 746 du CGI.
230
Par ailleurs, la décision de transformation doit être enregistrée au droit fixe des actes
innomés prévu à l'article 680 du CGI dans le mois de sa date au service en charge de l’enregistrement
(articles 635-1-5° du CGI et
638 A du CGI).
D. Exemple récapitulatif
240
Messieurs A et B ont chacun apporté en N, le cabinet dans lequel ils exerçaient à titre
individuel à une société civile professionnelle (SCP) constituée pour l’occasion avec l’un de leur confrère, Monsieur C, qui exerçait jusqu’alors comme collaborateur dans une autre structure. Ce
dernier a fait un apport de liquidités à la SCP. Messieurs A et B ont bénéficié lors de cet apport d’un report d’imposition au titre de
l’article 151 octies du CGI, de 15 000 € pour Monsieur A et 5 000 € pour Monsieur B.
Le capital social de la SCP s’élève à 45 000 € et est divisé en 150 parts d’une valeur nominale
de 300 €. Messieurs A et B détiennent chacun 60 parts et Monsieur C détient les 30 parts restantes.
Cette SCP soumise au régime fiscal des sociétés de personnes décide de se transformer le 1er mars
N+11 en association d’avocats soumise au même régime fiscal. La valeur de l’ensemble des parts de la SCP au 1er mars N+11 peut être évaluée à 105 000 €. La SCP a réalisé entre le 1er janvier et le 1er
mars, un résultat s’élevant à 4 000 €. Elle a inscrit à l’actif de son bilan les biens suivants :
- clientèle : valeur d’origine 36 000 € et valeur actuelle 100 000 € ;
- matériel informatique : valeur d’origine 8 000 € et valeur actuelle 2 000 € ;
- matériel de bureau : 5 000 € et valeur actuelle 800 €.
La transformation remplit les conditions pour bénéficier des dispositions de
l’article 151 octies
C du CGI. Il en résulte que :
- au niveau de la SCP :
Les conséquences de la cessation d’entreprise prévues aux
articles 202 du CGI et
articles 746 du CGI ne s’appliquent pas. Ainsi, la SCP n’a pas l’obligation de déposer dans un délai de 60 jours un bilan de
cessation. Il n’y a pas non plus lieu d’imposer immédiatement à l’impôt sur le revenu, les associés de la SCP, pour la part leur revenant dans le résultat réalisé par la société, du 1er janvier à la
date de transformation. Ce résultat sera intégré à celui réalisé par l’association pour la période allant du 2 mars au 31 décembre N+11 et imposé dans les conditions de droit commun. Par ailleurs, les
plus-values latentes existantes sur les éléments de l’actif n’ont pas à être constatées. Enfin, aucun droit de partage n’est dû lors de la transformation de la SCP.
- au niveau des associés :
Au titre de l’annulation des parts de la SCP, la plus-value constatée par les associés s’élève
à :
- 24 000 € pour Messieurs A et B ;
- 12 000 € pour Monsieur C.
Ces plus-values ne sont pas imposables en N+11 mais devront s’ajouter à la plus-value ou
moins-value constatée au titre des droits détenus dans l’association à l’occasion de toute opération à l’origine du retrait total ou partiel du membre de l’association ou de la transformation ou de la
cessation de celle-ci.
250
De plus, les reports d’imposition de 15 000 € et de 5 000 €, au titre de
l’article 151 octies du CGI dont bénéficient respectivement les associés A et B sont maintenus. Ces reports d’impositions
deviendront imposables, au plus tard, à la même date que la plus-value constatée lors de l’annulation des parts de la société.
III. Obligations déclaratives
260
Les associés de la société ou de l’organisme transformé doivent joindre à leur déclaration de
revenus au titre de l'année au cours de laquelle la transformation a été effectuée et des années suivantes un état, établi sur papier libre, faisant apparaître les renseignements nécessaires au suivi
des plus-values ou des moins-values dont l’imposition a été différée et reprenant l’ensemble des éléments mentionnés à
l’article 41-0 A bis B
de l’annexe III au CGI.
IV. Transformation d'un cabinet d'avocats constitué sous la forme d'un General Partnership de droit anglais en un Limited
Liability Partnership de droit anglais
RES N°2007/28 :
Traitement fiscal applicable en cas de transformation d'un cabinet d'avocats constitué
sous la forme d'un General Partnership de droit anglais en un Limited Liability Partnership de droit anglais.
Question :
Quel est le traitement fiscal applicable en cas de transformation d'un cabinet d'avocats
constitué sous la forme d'un General Partnership de droit anglais en un Limited Liability Partnership de droit anglais ?
Réponse :
I. Caractéristiques des Limited Liability Partnerships concernés
La nature et l'objet de cette entité sont purement civils : le groupement est composé
exclusivement de solicitors en activité, de juristes européens ou étrangers enregistrés ou d'autres groupements de juristes reconnus. Il a pour activité exclusive la fourniture de services
professionnels rendus par les avocats et autres membres des professions juridiques réglementées. Il se conforme aux règles déontologiques applicables aux solicitors.
Ses règles de constitution et de fonctionnement sont gouvernées par le principe de l'intuitu
personae : l'agrément des membres du groupement en leur qualité de solicitors en activité, de juristes européens ou étrangers enregistrés est nécessaire. Leurs noms et adresses sont mentionnés
dans les documents enregistrés au registre des sociétés.
Le Limited Liability Partnership est responsable envers les tiers à raison des actes ou
omissions fautives commis par l'un de ses membres au même titre que ce membre. Les membres du groupement ont la qualité de mandataires du Limited Liability Partnership.
La participation des associés n'est pas fondée sur les capitaux investis dans l'entreprise mais
sur l'exercice, dans le cadre de cette société, d'une activité juridique réglementée, purement civile.
Les parts des associés ne sont pas librement cessibles.
Les associés sont susceptibles d'être responsables des dettes sociales au-delà de leurs apports
lorsque, en cas d'insolvabilité de la société, il apparaît qu'ils ont bénéficié de répartitions de bénéfices au cours des deux années précédant l'état d'insolvabilité, alors qu'ils avaient
connaissance ou ne pouvaient ignorer la situation d'insolvabilité de la société.
II. Traitement fiscal
1)Imposition des opérations de transformation
Les caractéristiques de fonctionnement de ce groupement, dans sa forme actuelle (partage des
bénéfices, apports sous la forme d'acquisition de parts, apports en industrie, participation des membres à la gestion de l'exploitation), conduisent à l'assimiler à une société de fait. Dès lors, sa
transformation en Limited Liability Partnership entraînera la création d'un être moral nouveau, les sociétés de fait n'ayant pas de personnalité morale.
La doctrine administrative admet toutefois la neutralisation des conséquences fiscales prévues
à l'article 202 ter du code général des impôts qui s'attachent à une telle opération si la transformation de la société de
fait en société de droit ne s'accompagne pas de modifications importantes du pacte social. Un changement d'activité ou d'associés peut, par exemple, être constitutif d'une modification importante du
pacte social.
En l'absence d'une telle modification, il est admis de ne procéder ni à la taxation immédiate
des bénéfices réalisés avant la transformation et non encore imposés, ni à la taxation des plus-values latentes incluses dans l'actif du bilan fiscal de la société créée de fait, si ces éléments sont
repris pour la même valeur à l'actif de la société transformée.
Sous réserve que cette dernière condition soit remplie, il paraît possible d'admettre que la
transformation des groupements d'avocats constitués sous forme de General Partnership en Limited Liability Partnership n'entraîne pas la taxation immédiate des bénéfices et
plus-values suscités.
2)Droits d'enregistrement
L'administration admet que de telles opérations n'emportent pas création d'une société nouvelle
si elles ne s'accompagnent pas, hormis la création de la personnalité morale, de modifications importantes de ses éléments fondamentaux non nécessitées par le changement de type juridique. Une telle
transformation d'un General Partnership en un Limited Liability Partnership sera donc soumise au seul droit fixe prévu à
l'article 680 du code général des impôts.
3) Imposition des résultats du Limited Liability Partnership
Il est admis de traiter fiscalement le Limited Liability Partnership de la même
manière que le General Partnership, en distinguant le régime applicable aux associés résidents de France du régime des associés non-résidents de France.
Les associés non salariés résidents de France sont imposables en leur nom dans les conditions
de droit commun dans la catégorie des bénéfices non commerciaux à raison de la fraction des revenus réalisés en France par le Limited Liability Partnership correspondant à leurs droits.
La quote-part des revenus correspondant à l'activité du Limited Liability Partnership
exercée au Royaume-Uni par l'intermédiaire d'une base fixe située dans cet État n'est pas imposable en France, mais sera prise en compte pour l'application du taux effectif conformément aux
dispositions des articles 14 et 24 de la convention franco-britannique.
De même, la quote-part des revenus correspondant à l'activité du Limited Liability
Partnership exercée dans un État tiers, lié à la France par une convention en vue d'éliminer les doubles impositions et de lutter contre la fraude ou l'évasion fiscale, par l'intermédiaire d'une
base fixe située dans cet État, est imposée conformément aux dispositions des articles « bénéfices d'entreprise » ou « professions indépendantes » de ladite convention.
Les associés non-résidents de France sont imposables en France à raison de leur quote-part de
résultats réalisés par le Limited Liability Partnership en France par l'intermédiaire d'une base fixe. L'imposition est effectuée conformément aux dispositions de
l'article 197 A du code général des impôts. | Bulletin officiel des finances publiques - impôts | BOI-BNC-SECT-70-50-20 | https://bofip.impots.gouv.fr/bofip/5982-PGP.html/identifiant=BOI-BNC-SECT-70-50-20-20120912 | 2012-09-12 00:00:00 | 7d0b1bede12edd0e470f5605e6af1ac70332af7747f4c5bd95ce0a8da3db67f8 | [
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] |
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté au BOI-PAT-IFI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
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] |
Après avoir examiné les conditions d'agrément des centres de gestion, des associations et des
organismes mixtes de gestion agréés (Chapitre 1, BOI-DJC-OA-10-10), seront examinées les modalités d'octroi de celui-ci (Chapitre 2,
BOI-DJC-OA-10-20). | Bulletin officiel des finances publiques - impôts | BOI-DJC-OA-10 | https://bofip.impots.gouv.fr/bofip/6041-PGP.html/identifiant=BOI-DJC-OA-10-20170705 | 2017-07-05 00:00:00 | e1f618a136e566061d62defc8602c987aa85158e55f9af30582e7c5b8ee34626 | [
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] |
L'agrément des centres, des associations et des organismes mixtes de gestion est subordonné à un
certain nombre de conditions relatives :
- aux personnes ou organismes pouvant prendre l'initiative de leur création (Section 1,
BOI-DJC-OA-10-10-10) ;
- à leur forme juridique (Section 2, BOI-DJC-OA-10-10-20) ;
- à leurs statuts (Section 3, BOI-DJC-OA-10-10-30) ;
- à leur effectif (Section 4, BOI-DJC-OA-10-10-40). | Bulletin officiel des finances publiques - impôts | BOI-DJC-OA-10-10 | https://bofip.impots.gouv.fr/bofip/6042-PGP.html/identifiant=BOI-DJC-OA-10-10-20170705 | 2017-07-05 00:00:00 | 1561235e0626786c5c980ff812beefb4d5abe9809efc9be9f19a04a8d6d5fc8a | [
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] |
Conformément aux dispositions de
l'article 1649 quater C du code général des impôts (CGI) et de
l'article 1649 quater E du CGI, les centres de gestion agréés exercent des missions en matière :
- de gestion et de prévention des difficultés économiques et financières de leurs adhérents
(Sous-section 1, BOI-DJC-OA-20-10-10-10) ;
- d'assistance et de prévention fiscales (Sous-section 2,
BOI-DJC-OA-20-10-10-20) ;
- d'examen des déclarations et documents communiqués par les adhérents (Sous-section 3,
BOI-DJC-OA-20-10-10-30).
Conformément aux dispositions de
l'article 1649 quater K ter du CGI, les organismes mixtes de gestion agréés exercent ces mêmes missions pour
leurs adhérents relevant de l'article 1649 quater C du CGI, à savoir les industriels, commerçants, artisans et agriculteurs. | Bulletin officiel des finances publiques - impôts | BOI-DJC-OA-20-10-10 | https://bofip.impots.gouv.fr/bofip/6068-PGP.html/identifiant=BOI-DJC-OA-20-10-10-20170705 | 2017-07-05 00:00:00 | 71815cd565dcb8bbde6fd1fb4948c29c9d46353b78f65efed67ac479a420bf7a | [
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Version PDF de cet imprimé : 3964 | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000221 | https://bofip.impots.gouv.fr/bofip/6108-PGP.html/identifiant=BOI-LETTRE-000221-20130826 | 2013-08-26 00:00:00 | 6568be1466645db0c475ad84768858b74d5342a728fdfb752013748b8120c665 | [
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] |
1
La
loi d'orientation foncière n° 67-1253
du 30 décembre 1967 a amendé le régime fiscal des plus-values dégagées dans certaines circonstances à l'occasion de la cession ou de l'apport en société de terrains non bâtis ou de biens assimilés
au sens du A de l'article
1594-0 G du CGI,(ancien article 691 du CGI).
10
Les dispositions qui résultent du texte précité sont de deux ordres :
- les unes instituent, en vue de privilégier les opérations de cession ou d'échange visées à
l'article L 130-2 du code de l'urbanisme, des règles
particulières concernant la détermination du montant de la plus-value dégagée à cette occasion ;
- les autres, par dérogation au principe selon lequel les plus-values doivent être imposées au
titre de l'année ou de l'exercice au cours desquels elles ont été réalisées, prévoient, sous certaines conditions, un report de taxation au bénéfice du cédant ou de l'apporteur.
20
Ces mesures ont une portée générale et concernent aussi bien les entreprises que les simples
particuliers.
30
Les commentaires qu'appellent ces dispositions ne viseront, conformément à l'objet même de la
présente division, que les seules opérations effectuées par les entreprises industrielles et commerciales, qu'elles relèvent de l'impôt sur le revenu ou soient passibles de l'impôt sur les sociétés.
40
Pour toutes les opérations similaires réalisées par les particuliers, il conviendra donc de se
reporter aux parties correspondantes.
I. Règles propres aux plus-values résultant d'opérations visées à l'article L 130-2 du Code de l'urbanisme
50
Afin de permettre la sauvegarde des bois et parcs et, en général, des espaces boisés et sites
naturels situés dans les agglomérations ou leurs environs, ainsi que pour en favoriser l'aménagement, l'article L 130-2 du Code de
l'urbanisme prévoit la possibilité d'échanges entre les propriétaires d'une part et, d'autre part, l'État, les départements, les communes ou les établissements publics ayant pour objet la
réalisation d'opérations d'urbanisme.
60
En premier lieu, tout propriétaire qui cède gratuitement aux collectivités visées ci-dessus un
terrain classé comme espace boisé à conserver, à protéger ou à créer, par un plan d'occupation des sols approuvé ou rendu public, peut recevoir en contrepartie un terrain à bâtir d'une valeur
n'excédant pas celle du terrain cédé. Toutefois, l'application de cette disposition est subordonnée à la condition que la dernière acquisition à titre onéreux dont le terrain classé a fait l'objet
remonte à cinq ans au moins.
70
D'autre part, sous la même condition, le propriétaire peut, en échange de la remise d'une
partie du terrain classé, obtenir l'autorisation de construire sur la partie de ce terrain conservée, dont la surface ne peut excéder le dixième de la superficie totale. Le surcroît de valeur pris, du
fait de la délivrance de l'autorisation de construire, par la partie du terrain conservée par le propriétaire, ne doit pas dépasser la valeur de la partie du terrain cédée à la collectivité.
80
Diverses mesures de tempérament ont été prises en faveur des entreprises industrielles et
commerciales qui procèdent à de telles opérations.
90
Elles concernent :
- d'une part, les opérations d'échange d'un terrain classé contre un autre terrain, de cession
d'une fraction de ce terrain moyennant l'octroi d'une autorisation de construire sur la partie conservée ;
- d'autre part, les cessions à titre onéreux, soit du terrain reçu en échange de la
collectivité, soit de la fraction du terrain qui a été conservée et sur laquelle l'autorisation de construire a été obtenue.
A. Situation des entreprises lors de l'échange d'un terrain classé contre un autre terrain ou lors de la cession d'une
fraction de ce terrain moyennant l'octroi d'une autorisation de construire sur la partie conservée
1. Cession du terrain classé moyennant remise au cédant d'un autre terrain
100
Les profits et plus-values résultant d'échanges effectués dans les conditions prévues à
l'article L 130-2 du
code de l'urbanisme doivent, en principe, être compris
dans les bénéfices ou plus-values imposables de l'exercice en cours à la date de l'échange.
110
Toutefois, si le terrain « classé » remis à la collectivité publique fait partie de l'actif
immobilisé d'une entreprise industrielle ou commerciale ou d'une société, il est admis que l'opération ne dégage aucune plus-value imposable lorsque l'entreprise inscrit à son bilan le terrain reçu de
ladite collectivité pour la valeur comptable que comportait le terrain remis à celle-ci.
120
Mais, pour que cette solution puisse être appliquée, l'entreprise doit joindre à la
déclaration des résultats de l'exercice en cours à la date de la cession une note exprimant sans équivoque son intention de se placer sous le bénéfice de ladite solution.
2. Cession d'une partie du terrain classé moyennant l'obtention de l'autorisation de construire sur la partie conservée
130
Lorsque le terrain classé fait partie de l'actif d'une entreprise industrielle ou commerciale
ou d'une société, la fraction de ce terrain conservée par cette entreprise ou société demeure inscrite au bilan pour la valeur comptable que comportait l'ensemble du terrain. Le transfert de la
propriété d'une partie du terrain en cause moyennant l'octroi d'une autorisation de construire sur la partie conservée n'entraîne donc pas la constatation d'une plus-value imposable.
140
L'application de cette règle devrait strictement être limitée aux opérations qui portent sur
des terrains faisant partie de l'actif immobilisé de l'entreprise. Toutefois, il est admis que cette solution puisse également s'appliquer aux opérations concernant des terrains classés qui
constituent l'objet même du négoce de l'entreprise, c'est-à-dire notamment aux marchands de biens et assimilés.
B. Situation des entreprises lors de la cession à titre onéreux du terrain reçu en échange de la collectivité publique ou
de la fraction du terrain classé qui a été conservée et sur laquelle l'autorisation de construire a été obtenue
150
Lorsque l'entreprise a choisi de dégager la plus-value provenant de la substitution, au
terrain classé, du terrain remis par la collectivité publique, la plus-value imposable afférente à une cession ultérieure de ce dernier terrain est déterminée en tenant compte de la valeur conférée à
ce terrain pour le calcul de la plus-value imposable réalisée lors de son entrée dans l'actif. Mais, pour apprécier si la plus-value provenant de la cession en cause est à court ou à long terme, il
est exceptionnellement tenu compte de la date d'entrée dans l'actif du terrain classé auquel le terrain cédé s'est substitué.
160
Si, au contraire, l'entreprise n'a pas dégagé de plus-value lors de l'échange (cf. ci-dessus
n°s 100 à 120) la plus-value provenant d'une cession ultérieure du terrain reçu de la collectivité publique est, bien entendu, déterminée par rapport à la
valeur comptable du terrain remis à cette collectivité, l'élément cédé étant réputé être entré dans l'actif à la date d'acquisition de ce dernier terrain.
En ce qui concerne enfin la cession ultérieure de la fraction conservée du terrain classé, sur
laquelle une autorisation de construire a été obtenue, le point de savoir si la plus-value imposable dégagée à cette occasion est une plus-value à court ou à long terme est apprécié en tenant compte
exclusivement de la date d'entrée du terrain en cause dans l'actif immobilisé de l'entreprise.
II. Report de taxation de certaines plus-values
170
Les articles 238
nonies à 238 undecies du CGI prévoient un report de la taxation des plus-values dégagées par l'aliénation ou l'apport en société de terrains non bâtis ou assimilés au sens du A de
l'article 1594-0 G du CGI (ancien article 691 du
CGI) dans les quatre cas suivants :
1° Cession à une collectivité publique
(CGI, art. 238 nonies) ;
2° Apport à une société civile de construction visée à
l'article 239 ter du CGI
(CGI, art. 238 decies-I) ;
3° Apport à une société immobilière de copropriété visée à
l'article 1655 ter du CGI
(CGI, art. 238 decies II) ;
4° Cession rémunérée par la remise d'immeubles ou des fractions d'immeubles à construire sur
le ou les terrains cédés (CGI, art. 238 undecies).
180
Ces dispositions ont pour but de différer la taxation pendant un certain délai, de telle sorte
que l'entreprise cédante ou apporteuse, qui n'a pas la disposition immédiate des capitaux correspondant à la valeur du ou des éléments cédés ou apportés dans les conditions susvisées, ne se voit
réclamer le paiement de l'impôt correspondant qu'à partir du moment où elle peut être réputée avoir les disponibilités nécessaires pour l'acquitter.
190
On examinera l'économie de ces régimes en distinguant les conditions générales d'application
des articles 238 nonies à 238 undecies du CGI, des dispositions qui sont spécifiques à chacun d'eux.
A. Conditions générales d'application des articles 238 nonies à 238 undecies du CGI
200
Selon l'article
238 terdecies du CGI le report de taxation ne peut s'appliquer aux plus-values provenant d'opérations de cessions
ou d'apport de terrains, non bâtis ou de biens assimilés, au sens de l'article
1594-0 G du CGI (ancien article 691 du CGI), intervenant moins de deux ans après l'acquisition du bien.
210
En outre, lorsqu'il est applicable, le report de taxation ne peut, en aucun cas, excéder cinq
ans. Ce délai de cinq ans se décompte à partir de la date de réalisation de la plus-value.
220
Depuis la loi de finances n° 2003-1311 du 31 décembre 2003 pour 2004, les articles 238 nonies
à 238 duodecies du CGI ne s'appliquent pas aux plus-values imposées conformément à l'article 150 U du CGI,
B. Dispositions résultant des articles 238 nonies à 238 undecies du CGI
1. Cessions de terrains à bâtir ou de biens assimilés consenties aux collectivités publiques (CGI, art. 238 nonies)
230
Sous réserve de ce qui est dit ci-dessus aux numéros 210 et 220 en ce qui concerne les
limitations apportées au report de taxation, il résulte des dispositions de l'article 238 nonies du CGI que, lorsque
l'acquéreur d'un terrain non bâti ou d'un bien assimilé, au sens de l'article
1594-0 G du CGI (ancien article 691du CGI), est une collectivité publique, la plus-value taxable réalisée à cette
occasion par le cédant peut, pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, être rapportée, sur la demande expresse du redevable aux résultats de l'exercice au cours
duquel l'indemnité a été effectivement perçue.
240
Cette disposition concerne toutes les mutations de biens réalisées au profit des collectivités
expropriantes, sans distinguer selon que le transfert de propriété résulte d'une ordonnance du juge de l'expropriation ou d'un accord amiable. Elle consiste en un simple report de taxation ; par
suite, la plus-value à retenir dans les bases de l'impôt doit être déterminée selon les règles applicables à l'exercice au cours duquel le droit à indemnité de l'ancien propriétaire est devenu certain
dans tous ses éléments (cf. BOI-BIC-PDSTK-10-30-20 points 80 et 90).
250
Il est rappelé à cet égard qu'une entreprise expropriée devient titulaire d'une créance
certaine dans son principe et dans son montant, soit à la date de la cession amiable, soit à la date du jugement qui a fixé l'indemnité d'expropriation.
260
Le bénéfice de la mesure de report est subordonné à la production d'une demande expresse qui
doit être jointe à la déclaration des résultats de l'exercice au cours duquel la plus-value serait normalement taxable et qui doit en indiquer les différents éléments de calcul.
270
Lorsque l'indemnité est ultérieurement perçue, l'entreprise doit, bien entendu, porter le
montant de la plus-value taxable sur la déclaration des résultats souscrite au titre de l'exercice correspondant en précisant, par une note jointe, l'origine de cette plus-value.
280
Cas particulier- Consignation de l'indemnité d'expropriation.
La consignation de l'indemnité d'expropriation peut intervenir dans différentes circonstances
(art. R 13-65 du
code
de l'expropriation pour cause d'utilité publique), notamment :
- pour défaut de justification du droit à l'indemnité ;
- pour contestation par des tiers des droits de l'exproprié ;
- pour inscription sur le bien exproprié de privilèges ou hypothèques ;
- pour opposition à paiement ;
- pour défaut de constitution de caution, dans le cas de pourvoi en cassation émanant de
l'exproprié ou de l'expropriant.
290
Il y a lieu de considérer que l'exproprié a effectivement perçu l'indemnité d'expropriation
lorsque la consignation est motivée par son refus de la recevoir (CE, arrêt du 14 novembre 1938, req. n° 58476, RO, p. 493, pris en matière d'encaissement de loyers).
300
En revanche, dans les autres situations, l'indemnité n'est réellement perçue qu'au moment où
son bénéficiaire en à l'entière disposition.
2. Apport de terrains à bâtir ou de biens assimilés à une société civile de construction répondant aux conditions définies
à l'article 239 ter du CGI (CGI, art. 238 decies I)
a. Report de taxation des plus-values d'apport
1° Économie du régime
310
Sous réserve de ce qui est dit ci-dessus aux n°s 210 et
220, il résulte des dispositions particulières de l'article 238 decies-I du CGI que, dans le cas
d'apport de terrains non bâtis ou de biens assimilés au sens de l'article 1594-0 G du CGI (ancien article 691 du CGI)
(faisant partie de l'actif immobilisé d'une entreprise industrielle et commerciale) à une société civile ayant pour objet la construction d'immeubles en vue de la vente et remplissant les conditions
définies à l'article 239 ter du CGI , la
plus-value correspondante n'est pas comprise immédiatement dans les résultats imposables de l'entreprise apporteuse.
320
Sauf option de l'entreprise apporteuse pour la taxation immédiate (cf. ci-dessous, points 340
et 350) cette plus-value est rattachée aux résultats de l'exercice en cours à la date de la dernière cession, par la société de construction, des immeubles ou fractions d'immeubles construits par elle
sur le terrain faisant l'objet de l'apport.
Toutefois, il est rappelé que le différé d'imposition doit en tout état de cause être limité à
cinq ans (CGI, art. 238 terdecies al. 2 ; cf. ci-dessus n° 210) ;
2° Evénements entraînant l'imposition des plus-values avant l'échéance du terme prévu à l'article 238 decies- I.
330
Il y a lieu à imposition des plus-values avant l'échéance du terme prévu à
l'article 238 decies-I du CGI :
- lorsque le contribuable n'entend pas bénéficier de cette disposition ;
- en cas de décès de l'apporteur ;
- en cas de cession par le redevable des droits reçus en rémunération de son apport ou des
immeubles ou fractions d'immeubles reçus en représentation de ses droits.
a° Imposition immédiate de la plus-value d'apport
340
Les dispositions de
l'article 238 decies-I du CGI n'ouvrent pas aux bénéficiaires la possibilité de choisir l'exercice de taxation des
plus-values d'apport. Il est rappelé, toutefois, que ces mesures ont été prises en faveur des contribuables. Par suite, dans l'hypothèse où certaines entreprises estimeraient que le report de taxation
leur est préjudiciable, elles peuvent y renoncer et demander à être imposées au titre de l'exercice de transfert de propriété.
350
Dans ce cas, elles doivent joindre à la déclaration des résultats de l'exercice en cours à la
date de l'apport une note exprimant sans équivoque leur désir qu'il soit tenu compte de la plus-value résultant dudit apport pour la détermination des résultats fiscaux de l'exercice considéré.
b° Imposition de la plus-value d'apport avant l'échéance du terme.
360
Dans certaines situations, l'imposition de la plus-value est assurée sans attendre la dernière
cession d'immeuble effectuée par la société de construction ou la date limite à laquelle le différé d'imposition est, en tout état de cause, soumis. Il en est ainsi :
- lorsqu'il s'agit d'une entreprise individuelle, en cas de décès de l'apporteur avant que la
plus-value n'ait été rattachée aux bénéfices imposables ; celle-ci doit alors être comprise dans les bases de l'imposition immédiate à établir au titre de l'année du décès
(CGI, art. 238 decies-I, 1, al. 2) ;
- en cas de cession, par l'entreprise apporteuse, des droits sociaux reçus en rémunération de
son apport ou des immeubles ou fractions d'immeubles reçus en représentation de ses droits ; dans ces hypothèses, la plus-value dégagée par l'apport du terrain est comprise dans les résultats de
l'exercice en cours à la date des dernières cessions de droits sociaux ou d'immeubles effectuées par l'entreprise (CGI, art.
238 decies-I-2).
370
Pour l'application de cette règle, il y a lieu de considérer que, lorsque le terrain apporté
faisait partie de l'actif d'une entreprise individuelle qui vient à être cédée ou à cesser son exploitation avant que la plus-value d'apport n'ait été rapportée aux bénéfices imposables dans les
conditions indiquées ci-dessus, l'apporteur doit être considéré comme ayant, du fait de cette cession ou cessation totale d'entreprise, cédé l'ensemble de ses droits sociaux ou des immeubles reçus en
représentation de ses droits. La plus-value précédemment dégagée par l'apport du terrain doit, par suite, être comprise dans les bases de l'imposition immédiate à établir en vertu des dispositions de
l'article 201 du CGI.
380
La plus-value d'apport dont la taxation a été précédemment différée doit également faire
l'objet d'une imposition immédiate lorsque, l'entreprise apporteuse étant une personne morale, il y a lieu de lui appliquer les dispositions, soit de
l'article 201 du CGI, soit de
l'article
221 du CGI (§ 2, 2 ter ou 3) .
b. Régime fiscal applicable.
390
Conformément aux dispositions du III de
l'article 238 decies du CGI, lorsqu'une plus-value dégagée lors de l'apport d'un terrain a bénéficié du report de
taxation prévu au I dudit article, elle doit être ultérieurement soumise au régime fiscal qui lui aurait été applicable, si elle avait été normalement imposée au titre de l'exercice de la réalisation
de l'apport.
3. Apport de terrains à bâtir ou de biens assimilés à une société immobilière de copropriété visée à l'article 1655 ter du
CGI (CGI, art. 238 decies-II)
400
Par analogie avec les dispositions précédentes (cf. ci-dessus points 310 à 390) et sous
réserve des mêmes conditions et limitations, communes aux différents cas de report de taxation (cf. ci-dessus n°s 210 et 220),
l'article 238 decies-II du CGI accorde le bénéfice du report de taxation aux plus-values dégagées à l'occasion d'apports
de terrains non bâtis ou de biens assimilés au sens de l'article
1594-0 G du CGI (ancien article 691 du CGI) consentis à une société immobilière de copropriété dotée de la «
transparence fiscale » et répondant à la définition de l'article 1655 ter du
CGI.
410
La plus-value dont l'imposition a été différée en vertu des dispositions précitées doit,
sous réserve d'une option expresse de l'entreprise pour une imposition immédiate, être rattachée aux résultats imposables de l'exercice en cours à la date de la dernière cession par l'entreprise des
droits reçus en rémunération de son apport ou des immeubles ou fractions d'immeubles reçus en représentation de ces droits.
Toutefois, il est rappelé que le différé d'imposition doit, en tout état de cause, être
limité à cinq ans (CGI, art. 238 terdecies, al.
2).
420
Il est précisé, d'autre part, qu'aux termes mêmes de
l'article 238 decies-II du CGI précité la
cession est réputée porter sur la totalité du terrain ou du bien pour la détermination de la plus-value correspondante.
Il s'ensuit que la plus-value d'apport imposable doit être déterminée par différence entre,
d'une part, la valeur totale pour laquelle le terrain ou le bien assimilé a été apporté à la société transparente et, d'autre part, la valeur comptable totale que ce terrain ou bien comportait dans
les écritures de l'entreprise apporteuse.
Remarque :
On rappelle, toutefois, que l'entreprise apporteuse peut, sur sa demande expresse, ne
constater aucune plus-value imposable lors de l'apport, à la condition d'inscrire à son bilan les titres rémunérant l'apport pour la valeur comptable du ou des éléments apportés. Dans cette hypothèse,
les locaux construits par la société immobilière et à la propriété ou à la jouissance desquels l'entreprise apporteuse a vocation doivent, en outre, être obligatoirement destinés -et ultérieure-ment
affectés- par cette dernière à l'usage d'éléments de l'actif immobilisé.
430
Enfin, comme en matière d'apport à une société civile de construction, une imposition
immédiate doit être établie, sans attendre l'une ou l'autre des deux échéances précitées, en cas de cession de l'entreprise apporteuse ou de cessation de l'exploitation. Il en est de même, lorsqu'il
s'agit d'une entreprise individuelle, dans le cas de décès de l'exploitant.
440
La même solution est applicable lorsque, l'apporteur étant une personne morale, il y a lieu
de lui appliquer les dispositions, soit de l'article 201 du
CGI, soit de l'article 221 du CGI, paragraphes 2, 2 ter ou 3 du même code.
Les modalités de déclaration et d'imposition ainsi que l'option pour l'imposition immédiate
des plus-values en cause suivent les mêmes règles qu'en matière d'apport fait à une société civile de construction. Il en est de même dans le cas particulier du passage ultérieur de l'entreprise
apporteuse sous le régime du forfait.
Pour ces diverses questions, il convient donc de se reporter aux commentaires correspondants
(cf. ci-dessus points 360 à 390).
4. Cessions de terrains à bâtir ou de biens assimilés rémunérées par la remise d'immeubles à édifier sur les terrains
cédés (CGI, art. 238 undecies)
450
Sous réserve des conditions et limitations exposées ci-dessus aux n°s 210
et 220, l'article 238 undecies du CGI prévoit que, lorsque la cession d'un terrain non bâti
ou d'un bien assimilé au sens du A de l'article
1594-0 G du CGI (ancien article 691 du CGI)
est rémunérée par la remise d'immeubles ou de fractions d'immeubles à édifier sur ce terrain, l'imposition de la plus-value dégagée à l'occasion de cette opération n'est pas comprise immédiatement
dans les bénéfices imposables de l'entreprise cédante.
En outre, le report de taxation prévu à
l'article 238 undecies du CGI est subordonné à la condition que l'acte de vente du terrain indique expressément que le
"paiement" sera réalisé par la remise d'immeubles à édifier sur ce terrain.
460
En ce qui concerne la forme juridique des opérations visées, il y a lieu de considérer que
le législateur n'a pas entendu subordonner l'application de l'article 238 undecies du CGI, à l'emploi par les
contractants d'un type de convention déterminé. Les intéressés peuvent donc donner à leur contrat la forme de leur choix dès lors que le résultat correspond à celui prévu par le texte.
À cet égard, diverses formules juridiques sont susceptibles d'être utilisées :
1° Échange d'un terrain contre un immeuble ou une fraction d'immeuble ; le plus souvent,
dans ce cas, la cession porte sur une quote-part indivise de terrain, le cédant conservant les quotes-parts correspondant aux locaux qui doivent lui être attribués. Un tel type de contrat se rencontre
très rarement en pratique ;
2° Cession d'une quote-part de terrain contre l'obligation de réaliser les ouvrages qui
constitueront les logements promis et d'installer les éléments d'équipement qui les desserviront. Il s'agit alors d'un contrat synallagmatique dont l'une des prestations est constituée par la cession
de droits immobiliers, l'autre étant une obligation de faire.
Dans ces situations, le prix de cession est constitué par la valeur réelle, c'est-à-dire la
valeur marchande, du ou des biens acquis en contrepartie du bien cédé. Mais les locaux à remettre au vendeur n'étant pas achevés au moment de l'aliénation du terrain -fait générateur de l'imposition-
la valeur marchande à retenir comme prix de cession doit, en principe, faire l'objet d'une estimation puis être actualisée à la date de la cession du terrain. Toutefois, à titre de règle pratique, il
est admis que cette valeur marchande soit réputée égale à la valeur vénale de locaux similaires à la date de l'acte. Cette évaluation pourra être faite sous le contrôle de l'Administration, par
comparaison avec la valeur de locaux neufs de même type et de même importance que ceux qui seront remis au cédant, mais qui sont achevés à la date de l'acte constatant l'aliénation du terrain ;
3° Cession d'une quote-part de terrain moyennant un prix en espèces immédiatement converti
en obligation d'édifier les ouvrages correspondant aux futurs locaux promis à l'ancien propriétaire du terrain. La vente de la quote-part du terrain est, dans une telle situation, suivie d'une
novation qui éteint la créance en paiement du prix pour lui substituer une obligation de faire. Dans ce cas, la plus-value réalisée par le vendeur doit, en principe, être déterminée en fonction du
prix stipulé dans l'acte.
470
Il convient d'admettre que, quelle que soit la formule adoptée, les dispositions de
l'article 238 undecies du CGI trouvent leur application dès lors que le résultat de l'opération correspond à celui que
le texte prévoit.
480
Tel n'est pas le cas, toutefois, lorsque les travaux de construction sont arrêtés
définitivement et que l'entreprise, ancienne propriétaire du terrain, cède finalement la totalité de ce bien moyennant un prix payé en espèces. La plus-value devient alors imposable au titre de
l'exercice au cours duquel intervient ce paiement.
490
Sous le bénéfice de ces précisions, la plus-value réalisée lors de la cession d'un terrain
moyennant la remise d'immeubles à construire sur ledit terrain, doit être rattachée aux résultats imposables de l'exercice clos au cours de la cinquième année suivant celle de l'achèvement des
constructions.
500
En fait, cette disposition ne conserve d'intérêt que lorsque la plus-value a été réalisée et
que l'achèvement des constructions est intervenu antérieurement au 1er janvier 1977. En effet, à compter de cette date, le différé d'imposition doit, en tout état de cause, être limité à cinq ans
(CGI, art 238 terdecies, al. 2 ; cf. ci-dessus n°s 210 et 220).
510
Si les immeubles ou fractions d'immeubles reçus par l'entreprise en contrepartie de la
cession du terrain sont cédés avant l'expiration du délai défini ci-dessus, la plus-value en cause est comprise dans les résultats imposables de l'exercice en cours à la date de la dernière cession
effectuée.
520
Il y a également lieu de considérer, par analogie avec les solutions applicables aux apports
susvisés, que, lorsque l'entreprise vient à être cédée ou à cesser son exploitation avant que la plus-value en cause n'ait été rapportée aux bénéfices imposables dans les conditions exposées
ci-dessus, ladite entreprise doit être regardée comme ayant, du fait même de cette cession ou cessation, cédé l'ensemble des immeubles reçus en contrepartie de la cession du terrain.
530
Par suite, de même que dans l'hypothèse du décès de l'exploitant individuel, la plus-value
dont la taxation a été différée doit être comprise dans les bases de l'imposition immédiate à établir au titre de l'exercice de la cession, de la cessation ou du décès dans les conditions prévues à
l'article 201 du CGI.
540
Ladite plus-value doit également faire l'objet d'une imposition immédiate lorsque,
l'entreprise cédante étant une personne morale, il y a lieu de lui appliquer les dispositions, soit de l'article 201
du CGI , soit de l'article 221 du CGI (§ 2, 2 ter
ou 3) .
550
Les modalités de déclaration et d'imposition ainsi que l'option pour l'imposition immédiate
des plus-values en cause suivent les mêmes règles qu'en matière d'apport à une société civile de construction (cf. ci-dessus, points 340 à 390).
III. Cas particuliers
a. Cession rémunérée en partie par la remise d'immeubles et en partie en espèce
560
Dans le cas particulier où la cession est rémunérée, en partie par la remise d'immeubles à
construire sur le terrain cédé et en partie par un autre moyen quelconque (remise d'espèces par exemple), il est admis, par mesure de tempérament, que la fraction de la plus-value globale qui
correspond au prix acquitté par la remise d'immeubles à construire puisse bénéficier du report de taxation prévu à
l'article 238 undecies du CGI. Cette fraction de plus-value est calculée en appliquant à la plus-value globale le
rapport existant entre, d'une part, la valeur des immeubles à construire devant revenir à l'entreprise cédante, telle qu'elle est retenue pour le calcul de la plus-value globale et, d'autre part, le
prix total de cession (qui est constitué par la valeur des mêmes immeubles, augmentée de la valeur du complément de prix transféré à l'entreprise cédante, par exemple, en espèces).
b. Immeubles construits sur un terrain autre que celui vendu
570
En droit strict, les dispositions de
l'article 238 undecies du CGI précité
ne sont applicables que si les immeubles ou fractions d'immeubles remis en rémunération de la cession du terrain sont édifiés sur ce même terrain.
Or, il arrive qu'un constructeur soit amené à acheter plusieurs terrains contigus et à les
remembrer en vue de réaliser une implantation satisfaisante de l'immeuble projeté. Ainsi les vendeurs des terrains peuvent recevoir des locaux situés à l'aplomb d'un terrain autre que celui dont ils
avaient initialement la propriété.
Dans une telle situation, il y a lieu d'admettre que le report de taxation prévu à
l'article 238 undecies du CGI est
applicable. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-40-10-50 | https://bofip.impots.gouv.fr/bofip/6191-PGP.html/identifiant=BOI-BIC-PVMV-40-10-50-20120912 | 2012-09-12 00:00:00 | e5ba2b587737479a444afd579398f8b3b302bc8fdc33148912e718c67bac6ad5 | [
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L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté au BOI-PAT-IFI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication
mentionnée ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-40-40 | https://bofip.impots.gouv.fr/bofip/6616-PGP.html/identifiant=BOI-PAT-ISF-30-40-40-20181011 | 2018-10-11 00:00:00 | 04c2e8e717e6e97f6cc7065869c35e16e90661019959f436fbda63250291b645 | [
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] |
Le 2° du I de
l'article
12 de la loi n°2013-1203 du 23 décembre 2013 de financement de la sécurité sociale pour 2014 a supprimé la taxe prévue à
l'article 1600-0 N du code général des impôts (CGI) à compter du 1er janvier 2014.
Par suite, les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez la version précédente dans
l'onglet "Versions Publiées Du Document".
Toutefois, il est précisé que la taxe prévue au CGI a été remplacée, conformément au 3° du IV de
l'article 12 de la loi de financement de la sécurité sociale précitée par une contribution prévue à l'article L. 245-6 du
code de la sécurité sociale dont les modalités d'application et de recouvrement relèvent de la compétence de l'URSSAF Ile-de-France pour les entreprises dont le siège social est situé en France
métropolitaine ou dans les Départements d'Outre-mer et de l'URSSAF du Rhône pour les entreprises dont le siège social est situé en France métropolitaine en dehors de la région Ile-de-France ou à
l'étranger.
Les intéressés peuvent utilement se reporter sur le site
http://www.urssaf.fr/profil/employeurs/entreprises_secteur_pharmaceutique.
Attention: Les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions Publiées Du Document" vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-TCA-MEDIC-10 | https://bofip.impots.gouv.fr/bofip/7002-PGP.html/identifiant=BOI-TCA-MEDIC-10-20150401 | 2015-04-01 00:00:00 | 8708617d66b5761473724c229aedd980492f9fcd13b43c1832e4e9679b1732e3 | [
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I. Cas général
1
Le prix de cession s'entend du prix proprement dit et des charges qui peuvent s'y ajouter, tel
qu'il résulte des conventions des parties.
10
Conformément à
l'article 74-0 B de l'annexe II au code général des impôts (CGI), il convient d'ajouter au prix de cession toutes
les charges et indemnités stipulées au profit du cédant, à quelque titre que ce soit, en rémunération de l'opération.
15
Il convient de distinguer selon qu'il s'agit de cessions opérées en bourse ou de cessions
directes effectuées de gré à gré.
A. Cessions réalisées en bourse
20
Pour les cessions réalisées en bourse, le prix de cession s'entend toujours du cours de
transaction. Ainsi, pour les obligations, il s'agit du prix effectivement reçu, y compris celui qui correspond à la fraction courue du coupon.
En cas de transaction sur un marché situé hors de France, ce cours doit être converti en euros
par application du taux de change applicable à la date de l'opération.
B. Cessions de gré à gré
30
Pour les cessions de gré à gré, le prix de cession à retenir est, en principe, le prix tel
qu'il a été stipulé entre les parties, le cas échéant dans un acte.
40
Lorsque la transaction donne lieu à la perception du droit proportionnel d'enregistrement
prévu à l'article 726 du CGI, l'éventuelle insuffisance de valeur constatée par le service résultant de ce que ce droit est
assis sur la valeur réelle des titres n'a pas à être prise en compte pour l'application de l'article 150-0 D du CGI.
50
Toutefois, en cas de dissimulation de prix établie par le service, le prix stipulé doit être
majoré du montant du prix dissimulé.
II. Cas particuliers
A. Échanges n'entrant pas dans le champ d'application du régime du sursis d'imposition
60
En cas d'échange n'ouvrant pas droit au bénéfice du sursis d'imposition prévu à
l'article 150-0 B du CGI, le prix de cession est constitué par la valeur réelle des titres acquis en contrepartie des
titres cédés, majorée éventuellement du montant de la soulte reçue ou diminuée de la soulte payée.
70
En cas d'apport de titres à une société n'ouvrant pas droit au bénéfice du sursis d'imposition
(y compris lorsque cet apport relève du report d'imposition en application de l'article 150-0 B ter du CGI), le prix de
cession est égal à la valeur réelle des titres représentatifs de l'apport (cette valeur est appréciée au jour où la cession est devenue définitive dans le cas particulier d'un apport sous condition
suspensive).
B. Complément de prix
80
Le contrat de cession de valeurs mobilières ou de droits sociaux peut, le cas échéant, prévoir
une clause par laquelle le cessionnaire s'engage à verser au cédant un complément de prix déterminé en fonction d'une indexation directe avec l'activité de la société dont les titres font l'objet du
contrat. Dans ce cas, le complément de prix est imposé dans les conditions prévues au BOI-RPPM-PVBMI-20-10-10-20.
C. Droits de souscription ou d'attribution
90
Ces droits constituent des valeurs mobilières. Leur cession constitue donc une opération
imposable. Le prix de cession à retenir s'entend, comme pour les autres valeurs mobilières, soit du cours de négociation en bourse, soit du prix réel stipulé entre les parties en cas de cession
directe.
D. Rachats d'actions de sociétés d'investissement à capital variable (SICAV)
100
Pour la détermination du gain net, le premier terme de la différence (prix de cession) est
constitué par le prix de rachat net versé par la société d'investissement à capital variable (SICAV).
E. Cessions d'emprunts négociables et de titres de créances négociables : conséquences de la suppression du régime de
répartition par annuités
105
Les conséquences fiscales en matière de revenus de capitaux mobiliers de la suppression à
compter du 3 juin 1992 du régime de répartition par annuités des primes de remboursement sont précisées au II-D § 420 à 500 du
BOI-RPPM-RCM-20-10-20-20.
S'agissant du gain net imposable en cas de cession de titres ou droits dont les intérêts
capitalisés ou la prime de remboursement étaient, avant le 3 juin 1992, imposables par annuités en application de
l'article 238 septies B du CGI, ce gain est déterminé, conformément aux dispositions de
l'article 164 de l'annexe II au CGI, en faisant abstraction des annuités d'intérêts et de primes calculées et échues
depuis l'acquisition dans les conditions prévues au même article.
F. Cession moyennant le paiement d'une rente viagère
110
L'article
74-0 D de l'annexe II au CGI prévoit qu'en cas de cession de titres moyennant le paiement d'une rente viagère, le prix de cession à retenir pour le calcul du produit imposable correspond à la
valeur en capital de la rente, à l'exclusion des intérêts.
120
Cette valeur de la rente doit s'entendre du montant du capital représentatif de la rente au
jour de la cession, éventuellement augmenté de la fraction du prix payée comptant. Elle correspond à celle qui a servi de base à la liquidation des droits de mutation.
G. Cession payable par versements échelonnés
130
Le prix de cession est égal au montant cumulé des versements afférents aux diverses échéances
stipulées au contrat. Toutefois, si ces versements comprennent des intérêts, le montant de ceux-ci vient en déduction du prix de cession.
H. Cession payable à terme ou par la remise d'effets de commerce
140
En cas de cession consentie moyennant un prix réglable à terme ou par la remise d'effets de
commerce, le prix effectif de cession s'entend de la valeur réelle de la créance détenue par le vendeur.
150
Lorsque le contrat stipule que la partie du prix de cession dont le paiement est différé est
productive d'intérêts, cette valeur réelle est en principe égale à la valeur nominale de la créance (RM de Chazeaux n° 21691, JO AN
du 8 février 1999, p. 785).
I. Cession de titres dont la propriété est démembrée ou de droits portant sur ces titres
160
Sur ce point, il convient de se référer au
BOI-RPPM-PVBMI-20-10-20-60.
J. Partages avec soultes d'une indivision autre que successorale ou conjugale
170
Dans cette hypothèse,
l'article 74-0 C de l'annexe II au CGI prévoit que le prix de cession des droits cédés aux autres copartageants
est égal au montant des soultes reçues lors du partage.
180
En revanche, les partages, même à charge de soulte, qui portent sur des biens provenant d'une
succession ou de la communauté conjugale, ne constituent pas des cessions à titre onéreux. Aucune taxation n'est donc à opérer à cette occasion.
Pour plus de précisions sur ces partages, il convient de se reporter au
BOI-RPPM-PVBMI-20-10-20-50.
K. Actions ou parts de SICAV ou de fonds commun de placement (FCP) à garantie
190
L'organisme de placement collectif en valeurs mobilières (OPCVM) ou le placement collectif
relevant des dispositions codifiées de l'article L. 214-24-24 du code monétaire et financier (CoMoFi) à
l'article L. 214-32-1 du CoMoFi, de
l'article L. 214-139 du CoMoFi à
l'article L. 214-147 du CoMoFi ou de
l'article L. 214-152 du CoMoFi à
l'article L. 214-166 du CoMoFi à garantie repose sur un contrat qui permet de garantir le porteur contre tout ou
partie des aléas du marché. L'objet de la garantie est de préserver le capital investi et, dans certains cas, d'assurer au placement une rémunération minimale.
La garantie est apportée par le dépositaire des actifs de l'OPCVM ou du placement collectif ou
par un tiers.
Le bénéficiaire de la garantie peut être l'OPCVM ou le placement collectif lui-même (dans ce
cas, le bulletin de souscription précise les termes exacts de la garantie) ou le souscripteur (par le biais d'un contrat individualisé ou par l'exercice d'une option de vente qui lui confère la
faculté de vendre ses actions ou parts au garant dans les conditions prévues lors de leur souscription).
200
Lorsque la garantie est versée directement à l'OPCVM ou au placement collectif, les sommes
qu'il reçoit valorisent son titre. Il ne peut pas les distribuer ou les répartir. Dans ce cas, l'imposition du gain réalisé par le porteur s'effectue lors du rachat ou de la cession de l'action ou de
la part selon le régime des plus-values.
Lorsque la garantie est versée au porteur, deux cas sont à envisager.
1. Cas général
210
Le versement de la garantie est concomitant au rachat ou à la cession (exercice d'une option
de vente) du titre ; dans ce cas, la garantie constitue un élément du prix de rachat ou de cession. La différence entre le prix de rachat ou de cession -incluant la garantie- et le prix d'acquisition
est imposée selon le régime des plus-values.
2. Cas particulier
220
Le versement de la garantie n'est pas concomitant ou n'est pas lié au rachat ou à la cession
du titre. Dans cette hypothèse, les sommes versées au porteur constituent des revenus.
Lorsque le porteur est une personne physique, ces revenus sont imposables au barème progressif
de l'impôt sur le revenu dans la catégorie des revenus des valeurs et capitaux mobiliers.
Compte tenu de leur nature, ces revenus n'ouvrent pas droit à l'abattement de 40 % prévu au 2°
du 3 de l'article 158 du CGI. Il en est de même lorsque les sommes versées au porteur, qui correspondent à la mise en jeu de la
garantie, lui assurent un complément d'intérêt ou de dividende.
L. Retraits ou rachats effectués avant l'expiration de la cinquième année de fonctionnement du plan d'épargne en actions
(PEA) ou du plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME)
230
Le prix à retenir correspond à la valeur liquidative du plan d'épargne en actions (PEA) ou du
plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire [PEA-PME] (PEA ou PEA-PME bancaire) ou à la valeur de rachat pour les
contrats de capitalisation (PEA ou PEA-PME assurance) à la date du retrait (CGI, art. 150-0 D, 6).
240
La valeur liquidative du PEA ou du PEA-PME est déterminée à la date de clôture du plan en
tenant compte :
- de la valeur réelle des titres inscrits sur le plan ;
- et des sommes figurant sur le compte espèces.
250
Le montant des produits et plus-values ne bénéficiant pas de l'exonération du 5° bis de
l'article 157 du CGI est déduit du gain net réalisé dans le PEA ou le PEA-PME depuis l'ouverture du plan
(BOI-RPPM-RCM-40-50-30).
M. Rachat par une société de ses propres titres (CGI, art. 150-0 A, II-6)
252
En application du 8 ter de
l'article 150-0 D du CGI, le gain net retiré par le bénéficiaire lors du rachat par une société émettrice de ses propres
parts ou actions est égal à la différence entre le montant du remboursement et le prix ou la valeur d'acquisition ou de souscription des titres rachetés.
N. Distributions de plus-values réalisées par les OPCVM et certains placements collectifs
254
Le montant imposable de la distribution de plus-values effectuée par l'OPCVM ou le placement
collectif relevant des dispositions codifiées de l'article L. 214-24-24 du CoMoFi à
l'article L. 214-32-1 du CoMoFi, de
l'article L. 214-139 du CoMoFi à
l'article L. 214-147 du CoMoFi ou de
l'article L. 214-152 du CoMoFi à
l'article L. 214-166 du CoMoFi est égal au montant de la distribution perçue par le porteur de parts ou actionnaire
personne physique.
Remarque : Le prix de souscription ou d'acquisition des parts ou actions au
titre desquelles le contribuable perçoit la distribution n'est pas pris en compte pour la détermination de l'assiette imposable de la distribution mais sera pris en compte lors du rachat ou de la
cession des titres de l'OPCVM ou du placement collectif.
O. Distributions d'une fraction des actifs d'un fonds commun de placement à risques, d'un fonds professionnel spécialisé
relevant de l'article L. 214-37 du CoMoFi, dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 ou d'un fonds professionnel de capital d'investissement
256
Sur ce point, il convient de se reporter au
II-G-1-a § 320 et suivants du BOI-RPPM-PVBMI-20-10-20-10.
P. Liquidation d'un fonds commun de placement (FCP) ou d'une société d'investissement à capital variable (SICAV)
258
Sur ce point, il convient de se reporter au
II-I § 400 et suivants du BOI-RPPM-PVBMI-20-10-20-10.
III. Frais de cession
260
Conformément aux dispositions du premier alinéa du 1 de
l'article 150-0 D du CGI, le prix de cession est diminué du montant des frais et taxes acquittés par le cédant à l'occasion
de la cession.
270
Pour les négociations de titres effectuées en bourse, ces frais et taxes comprennent les
commissions de négociation, les courtages et les commissions acquittées par le cédant qui a recours au service de règlement différé (SRD). Ces frais sont, en règle générale, portés en déduction du
prix de cession sur les bordereaux d'opérations adressés à leurs clients par les intermédiaires financiers.
280
Pour les cessions de titres effectuées hors bourse, il peut s'agir par exemple des commissions
d'intermédiaires ou des honoraires versés aux experts chargés de l'évaluation des titres, lorsque, bien entendu, ces frais sont mis à la charge du vendeur. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-20-10-10-10 | https://bofip.impots.gouv.fr/bofip/7088-PGP.html/identifiant=BOI-RPPM-PVBMI-20-10-10-10-20191220 | 2019-12-20 00:00:00 | 769a154f54d8bb88e2e664cd33e88b49dafc09dd025b4078c544f17a9e9f5468 | [
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1
Comme pour les propriétés bâties, la
loi n° 74-645 du 18 juillet 1974 établit une distinction
entre les changements justiciables d'une déclaration (changements de consistance et changements d'affectation) et les changements constatés d'office par l'Administration (changements de
caractéristiques physiques et d'environnement, BOI-IF-TFNB-20-20-30).
10
En application de
l'article 1406 du code général des impôts (CGI), les changements de consistance et les changements d'affectation doivent faire
l'objet, de la part des propriétaires, d'une déclaration qui est produite dans les quatre-vingt dix jours de leur réalisation définitive. L'absence de déclaration est sanctionnée par l'application
d'amendes fiscales prévues à l'article 1729 B du CGI et, le cas échéant, par la suppression des exonérations temporaire de
taxe foncière sur les propriétés non bâties (cf. II-C-1 § 80 et suiv.).
20
Cas particulier des arrachages et plantations de vignes :
l'article 37 du décret n° 53-977 du 30 septembre
1953 dispose que tout arrachage ou toute plantation de vignes doit faire l'objet, un mois avant l'exécution des travaux d'arrachage ou de plantation, d'une déclaration au service des impôts chargé
de la réglementation viti-vinicole.
Toutefois, pour éviter un double emploi entre la souscription par le propriétaire, et pour une
même parcelle, d'une déclaration de plantation ou d'arrachage avant l'exécution des travaux, et d'une déclaration de changement de nature de culture dans le délai de quatre-vingt-dix jours après la
réalisation du changement, il a été décidé de ne pas réclamer la déclaration de changement de nature de culture prévue à l'article
1406 du CGI lorsque la déclaration d'arrachage ou de plantation de vignes prescrite par l'article 37 du décret du 30 septembre 1953 a été régulièrement souscrite.
I. Personnes tenues de souscrire la déclaration
30
Les déclarations doivent être produites, dans tous les cas, par les propriétaires ou
usufruitiers.
II. Délais de déclaration
40
Le délai de déclaration expire, pour l'ensemble des propriétés non bâties, quatre-vingt-dix
jours après la réalisation définitive du changement.
Cette date s'entend de celle de la fin des travaux. S'agissant plus particulièrement de
plantations (bois, arbres fruitiers), on retient la date d'achèvement des travaux de plantation proprement dits, le remplacement ultérieur d'un certain nombre de plants n'étant pas de nature à
constituer un nouveau changement ni à rouvrir un nouveau délai de déclaration.
50
Cas particulier du lotissement de terrains à bâtir : dès lors qu'un lotissement a pour objet
la division de terrains en lots en vue de l'édification de constructions (locaux d'habitation, locaux à usage industriel, etc.), on doit considérer une telle opération comme un changement
d'affectation des terrains lotis lesquels deviennent de ce fait, des terrains à bâtir.
Le Conseil d'État a jugé à cet égard
(CE, arrêt du 29 novembre
1978 n° 09009) que les terrains
destinés à la construction doivent être imposés comme des terrains à bâtir dès l'année qui suit le changement d'affectation des parcelles sanctionné par l'approbation préfectorale du plan de
lotissement, lors même que les lots ne seraient pas encore commercialisés.
Ainsi, il résulte des dispositions de
l'article 321 F de l'annexe III au CGI que le délai de quatre-vingt dix jours laissé aux propriétaires pour
déclarer le changement lié à la création d'un lotissement commence à courir à partir de la date de publication de l'arrêté préfectoral autorisant ce dernier.
En la matière, la publication dont il s'agit doit être considérée comme réalisée au jour de la
mise à la disposition du public à la mairie de la commune où se trouve la partie principale du lotissement, de l'arrêté d'autorisation (l'arrêté de lotissement est d'ailleurs notifié, en même temps,
au lotisseur).
A. Imprimés de déclaration
60
Les changements de consistance et d'affectation, définis au
BOI-IF-TFNB-20-20-10 doivent être déclarés sur un imprimé n° 6704 (modèle IL - CERFA n° 10517) disponible en ligne sur le site
www.impots.gouv.fr.
B. Destinataire de la déclaration
70
La déclaration doit être adressée au service chargé des impôts fonciers du lieu de situation
des biens.
C. Sanctions
1. Pertes du droit aux exonérations temporaires
80
Comme en matière de propriétés bâties, le II de
l'article 1406 du CGI subordonne le bénéfice des exonérations temporaires de taxe foncière sur les propriétés non bâties à la
production de la déclaration du changement qui les motive.
90
En cas de déclaration tardive, l'exonération ne s'applique que pour la période restant à
courir après le 31 décembre de l'année suivante.
Remarque : La déclaration prévue à
l'article 1406 du CGI, même produite au delà des cinq premières années suivant l'année de la plantation, permet de bénéficier
de l'exonération pour la période restant à courir après le 31 décembre de l'année suivant celle de sa production.
100
Cette mesure concerne :
- les exemptions de dix, trente et cinquante ans édictées par
l'article 1395 du CGI, en faveur des parcelles plantées en bois
(BOI-IF-TFNB-10-50-10-10 au I § 1 et suivants) ;
- l'exonération de huit ans, sur délibération des conseils municipaux et des organes
délibérants des établissements de coopération intercommunale, en faveur des terrains nouvellement plantés en noyers prévue à
l'article 1395 A du CGI (BOI-IF-TFNB-10-50-20 au I § 1 et
suivants) ;
- l'exonération de cinquante ans en faveur des terrains nouvellement plantés en arbres
truffiers prévue à l'article 1395 B du CGI (BOI-IF-TFNB-10-50-10-10 au IV § 570 et
suivants).
110
En ce qui concerne plus particulièrement les terrains plantés en bois, il est possible qu'eu
égard à l'antériorité relativement lointaine de la plantation, l'année exacte au cours de laquelle celle-ci est intervenue soit malaisée à établir.
Dans cette situation, il appartient aux propriétaires, afin de déterminer la période
d'exemption pour laquelle leurs droits ne sont pas encore éteints, d'apporter par tous moyens (factures d'achats des plants, attestations de l'Office nationale des forêts, etc.) la preuve de l'année
de la plantation.
Remarque : Le service pourra déjà détenir des éléments d'appréciation à ce
sujet par le moyen des recoupements effectués auprès de la Direction Départementale des Territoires (centres de gestion).
120
Exemple : La plantation en bois d'une parcelle est déclarée le 1er octobre N,
alors que le délai expirait le 1er mai N-5. La parcelle est soumise à la taxe foncière sur les propriétés non bâties de N-5 à N+1 inclus. L'exemption temporaire ne prendra donc effet qu'à compter du
1er janvier N+2, et sa durée sera réduite de trente à vingt-trois ans.
2. Amendes fiscales
130
La perte totale ou partielle des exonérations temporaires ne fait pas obstacle à l'application
des amendes fiscales prévues par l'article 1729 B du CGI, si la déclaration est produite hors délai ou comporte des
inexactitudes.
140
Il est rappelé que si le redevable n'a pas commis d'infraction analogue au cours des quatre
années antérieures, les amendes ne sont pas applicables, lorsque la déclaration est produite spontanément ou à la première demande de l'Administration, dans les trois mois suivant celui au cours
duquel expirait le délai.
150
Remarque : Insuffisances d'évaluation : contrairement aux règles applicables en
matière de propriétés bâties (BOI-IF-TFB-40), les insuffisances d'évaluation des propriétés non bâties ne peuvent pas être réparées au moyen de rôles particuliers, mais
seulement par voie de rôles supplémentaires, qui peuvent être mis en recouvrement au plus tard le 31 décembre de l'année suivant celle de l'imposition
(CGI, art. 1416).
160
Des obligations déclaratives spécifiques sont également prévues pour certaines exonérations et
dégrèvements de taxe foncière sur les propriétés non bâties :
- les terrains plantés en oliviers (BOI-IF-TFNB-10-40-60) ;
- les futaies ou taillis sous futaies ayant fait l'objet d'une régénération naturelle
(BOI-IF-TFNB-10-50-10-10 au II § 140 et suiv.) ;
- les terrains boisés présentant un état de futaie irrégulière en équilibre de régénération
(BOI-IF-TFNB-10-50-10-10 au III § 420 et suiv.) ;
- les terrains situés dans des zones protégées
(BOI-IF-TFNB-10-50-10-20) ;
- les terrains exploités selon un mode de production biologique
(BOI-IF-TFNB-10-50-20 au II § 100 et suiv.) ;
- les parcelles exploitées par les jeunes agriculteurs
(BOI-IF-TFNB-50-10-20 au III § 230 et suiv.) ;
- les parcelles comprises dans le périmètre d'une association foncière pastorale
(BOI-IF-TFNB-50-10-20 au IV § 440 et suiv.). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-40 | https://bofip.impots.gouv.fr/bofip/7099-PGP.html/identifiant=BOI-IF-TFNB-40-20160411 | 2016-04-11 00:00:00 | a050ad89e49256d1d41ac74db05e0acfab52cb16621193d7f8d0bb3be0ff057c | [
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] |
I. Le boni de fusion
A. En cas d'application du régime spécial
1
La mise en œuvre du deuxième alinéa du 1 de
l’article 210 A du code général des impôts (CGI) conduit à exonérer la plus-value éventuellement dégagée par la société
absorbante lors de l’annulation des actions ou parts qui correspondent à ses droits dans la société absorbée.
En conséquence, la quote-part de la plus-value exonérée comptabilisée dans le résultat financier
(BOI-IS-FUS-10-50-10) doit faire l’objet d’une déduction extra-comptable au tableau
2058-A-SD (CERFA n°10951). Ce formulaire est disponible en ligne sur le site
www.impots.gouv.fr.
B. Lorsque l'opération n'est pas placée sous le régime spécial
10
La plus-value éventuellement dégagée par la société absorbante lors de l’annulation des actions
ou parts qui correspondent à ses droits dans la société absorbée est imposable, dans les conditions prévues au a quinquies du I de
l’article 219 du CGI , si les titres annulés sont des titres de participation détenus depuis au moins deux ans, et au taux de
droit commun dans les autres cas.
Pour déterminer le montant de la plus-value fiscale imposable, il y a lieu de faire la
différence entre la valeur d’apport de la fraction d’actif net de la société absorbée qui correspond aux droits de la société absorbante et la valeur fiscale des titres de l’absorbée détenus par
l’absorbante (BOI-IS-FUS-10-20-50).
Dans l’hypothèse où la plus-value fiscale excède la quote-part du boni de fusion enregistrée en
résultat financier en application des dispositions comptables, il y a lieu de procéder à l’imposition de l’écart ainsi constaté conformément au régime fiscal applicable aux titres annulés.
20
Exemple : Soit une société A qui acquiert, le 5 janvier N, 60% des titres d’une
société B pour une valeur de 12 000 €. Ces titres ont la nature de titres de participation au sens du a quinquies du I de
l'article 219 du CGI.
À cette date, le bilan de la société B se présente comme suit :
Actif
Passif
Total des actifs (immobilisés et circulants)
50 000 €
Capital
15 000 €
Réserve légale
550 €
Autres réserves
5 450 €
Emprunts et dettes
29 000 €
Le 1er janvier N+4, la société A absorbe sous le régime de droit commun la société B
dont le bilan est alors de :
Actif
Passif
Total des actifs (immobilisés et circulants)
65 000 €
Capital
15 000 €
Réserve légale
750 €
Autres réserves
11 000 €
Report à nouveau
1 250 €
Emprunts et dettes
37 000 €
Calcul du boni de fusion :
= [(15 000 + 750 + 11 000 + 1 250) x 60 %] - 12 000 = 4 800 €
Calcul de la quote-part des résultats de B mis en réserve et revenant à A :
= [(15 000 + 750 + 11 000 + 1 250) - (15 000 + 550 + 5 450)] x 60 % = 4 200 €
En application des principes comptables, il y a lieu :
- de comptabiliser : 4 200 € en produits financiers,
- de comptabiliser le reliquat soit : 4 800 - 4 200 = 600 € en capitaux propres.
Sur le plan fiscal, l’opération n’étant pas placée sous le régime spécial, il y aura lieu de
soumettre la totalité des 4 800 € à l’impôt sur les sociétés, et au cas d’espèce au régime des plus-values à long terme sur titres de participation dans la mesure où les titres sont détenus par A
depuis au moins deux ans.
Remarque : Sous réserve de l’exonération des plus-values à long terme sur
titres de participation prévue au a quinquies du I de l'article 219 du CGI.
30
La plus-value d'annulation afférente à des titres de participation dans une société à
prépondérance immobilière cotée, détenus depuis au moins deux ans revêt le caractère d'une plus-value à long terme relevant du taux de 19 %.
40
Lorsque les titres de la société absorbée sont des titres de participation dans une société à
prépondérance immobilière non cotée, la plus-value d'annulation est comprise dans le résultat imposable au taux de droit commun
(CGI, art. 219, a sexies 0-bis).
II. Le mali de fusion
A. Le vrai mali
1. Absorption d’une société présentant un actif net réel positif
50
Dans cette situation, le vrai mali est en principe constitutif d’une moins-value admissible au
régime du long terme prévu à l’article 39 duodecies du CGI si les titres ainsi annulés sont des titres de
participation (au sens du troisième alinéa du a quinquies du I de l'article 219 du CGI) détenus depuis au moins deux ans. Dans
le cas où les titres seraient détenus depuis moins de deux ans, la charge représentative du vrai mali est déductible du résultat au taux de droit commun.
Dans cette dernière hypothèse, et dans le cas où les titres ont fait l’objet, avant la fusion,
d’une provision pour dépréciation, le vrai mali étant, sur le plan comptable, calculé à partir de la valeur nette comptable des titres, la provision pour dépréciation n’est pas reprise. Par
conséquent, il convient de procéder à un retraitement extracomptable lié à la différence de traitement fiscal entre la provision pour dépréciation et la moins-value sur les titres : l’annulation de la
provision pour dépréciation doit être soumise au régime des plus-values à long terme (CGI, art. 219, I-a quinquies) et le mali
doit être déduit du résultat fiscal soumis au taux normal.
Lorsque la société absorbée est une société à prépondérance immobilière cotée et que les
titres sont détenus depuis au moins deux ans, le vrai mali revêt le caractère d'une moins-value à long terme relevant du taux de 19 %. Dans le cas où les titres sont détenus depuis moins de deux ans,
le vrai mali revêt le caractère d'une charge déductible du résultat au taux de droit commun.
Lorsque la société absorbée est une société à prépondérance immobilière non cotée, le vrai
mali revêt le caractère d'une perte déductible du résultat imposable au taux de droit commun, quel que soit le délai de détention des titres par la société absorbante
(CGI, art. 219, a sexies 0-bis).
60
Il est rappelé qu’il appartient à l’entreprise absorbante de démontrer la réalité de la perte
liée au vrai mali et qu’elle ne peut être admise que si les titres ont été acquis dans des conditions normales et que l’actif net réel reçu est inférieur au prix d’acquisition desdits titres.
À cet égard, dans l’hypothèse où la constatation d’un vrai mali devait intervenir, alors même
que l’administration est en mesure de démontrer que tout ou partie dudit mali résulte du prix d’acquisition des titres par l’absorbante qui intègre les avantages économiques que lui procure la prise
de contrôle de l’absorbée, cette fraction de la charge doit demeurer non déductible.
2. Absorption d’une société présentant un actif net réel négatif
70
La perte sur les titres est admise dans les conditions décrites au II-A-1 §
50.
En revanche, et s’agissant des opérations de fusion ou de transmission universelle de
patrimoine visées à l’article 1844-5 du code civil, lorsque l’opération se traduit par la transmission d’un actif net négatif (cas où le
passif est supérieur à la valeur réelle des actifs), le II bis de l’article 209 du CGI dispose que la charge correspondante
n’est pas déductible de l’assiette de l’impôt. Cette non-déductibilité vaut que l’opération soit ou non placée sous le régime spécial des fusions.
80
Exemple :
La société R, filiale à 100 % de M, est absorbée le 1er janvier N par son associé
unique, toutes deux ayant des exercices comptables coïncidant avec l’année civile.
Par hypothèse, les titres de R souscrits lors de la création de sa filiale par M en N-4 pour 100
000 € étaient dépréciés à la clôture de l’exercice N-1 pour 85 000 €.
Le patrimoine de R à la clôture de l’exercice N-1 se présente comme suit :
Actif
(VNC)
Passif
Fonds commercial
0 €
Capital social
100 000 €
Immeubles
100 000 €
Résultat de l'exercice
- 95 000 €
Stocks
30 000 €
Report à nouveau
- 85 000 €
Clients
70 000 €
Dettes
280 000 €
Total actif
200 000 €
Total passif
200 000 €
Par ailleurs, aucune plus-value latente n’est susceptible d’être constatée sur l’un des éléments
d’actif.
Dans ces conditions, le complément de perte déductible chez M correspond à la valeur nette
comptable des titres soit : 100 000 – 85 000 = 15 000 € et est admissible au régime des moins-values à long terme, cette dernière étant imputable dans les conditions prévues au a quinquies du I de
l’article 219 du CGI.
En revanche, la charge comptable correspondant à la situation nette négative constatée par M à
l’occasion du transfert du patrimoine de R, soit 80 000 €, ne peut faire l’objet d’aucune déduction fiscale.
(90 à 110)
B. Le mali technique (ou " faux mali ")
1. Dans le cadre du régime spécial des fusions
a. La constatation d’un mali technique n’est pas constitutive d’une valeur intermédiaire pour l’application du régime
spécial
120
Pour l’application du régime spécial, les éléments d’actif immobilisé apportés à la suite
d’une opération de fusion, de scission ou d’apport partiel d’actif doivent être évalués à leur valeur réelle. Cependant, si les apports peuvent être transcrits en comptabilité sur la base de leur
valeur comptable, ces mêmes valeurs sont admises du point de vue fiscal.
À cet égard, l’enregistrement chez la société absorbante d’un mali technique dans une
sous-rubrique du compte 207 « fonds commercial » n’est pas constitutive d’une valeur intermédiaire susceptible d’écarter l’application de
l’article 210 A du CGI et d’augmenter l’actif net imposable par application du 2 de
l’article 38 du CGI.
Remarque : S'agissant des règles comptables
(Plan
comptable général (PCG), art. 745-5), il est rappelé que pour les exercices ouverts à compter du 1er janvier 2016, le mali technique est affecté, à la date de l'opération, aux
différents actifs apportés concernés qu'ils soient inscrits ou non dans les comptes de l'absorbée, comme suit :
- si le mali technique est supérieur à la somme des plus-values latentes, estimées de manière
fiable, sur les éléments d'actifs identifiés hors fonds commercial, il est affecté aux actifs apportés et le montant résiduel au fonds commercial ;
- si le mali technique est inférieur à la somme des plus-values latentes, estimées de manière
fiable, sur les éléments d'actifs identifiés hors fonds commercial, il est affecté aux actifs apportés au prorata des plus-values latentes.
À la date de l'opération, l'entité absorbante comptabilise le mali technique dans un compte
spécifique par catégorie d'actif concerné après son affectation
(PCG,
art. 745-6).
Il résulte de
l'article
745-7 du PCG que le mali technique est amorti, pour les exercices ouverts à compter du 1er janvier 2016, selon les mêmes règles et dans les mêmes conditions que les actifs sous-jacents
auquel il est affecté.
b. Le mali technique constaté ne peut donner lieu à aucune charge déductible
130
Le troisième alinéa du 1 de
l’article 210 A du CGI précise que l’inscription à l’actif de la société absorbante du mali technique de fusion consécutif à
l’annulation des titres de la société absorbée ne peut donner lieu à aucune déduction fiscale ultérieure.
La constatation d’une dépréciation sur le mali, d'un amortissement ou d’une charge
correspondant à tout ou partie de la quote-part de mali affectée à un sous-jacent lors de la cession de cet actif sous-jacent ne doit entraîner par conséquent aucune diminution du résultat imposable.
Cette non-déductibilité se justifie par le fait que ce mali technique est représentatif de
tout ou partie des plus-values et profits latents existant chez la société absorbée, lesquels ne font pas l’objet d’une imposition lors de l’apport en application du premier alinéa du 1 de l’article
210 A du CGI.
(140)
150
Ainsi, d'un point de vue fiscal, le mali n'est pas considéré comme constitutif d’une
augmentation de l’actif net de la société absorbante, et n’est donc pas imposable, d’autre part, les dépréciations et charges constatées ultérieurement ne peuvent faire l’objet d’aucune déduction
fiscale.
En effet, s’agissant en particulier de ce dernier point, une dépréciation ou une perte ne
peut être admise en déduction du résultat imposable que si elle porte sur un élément qui répond à la définition d’un actif. Or, sur le plan fiscal
(CE, arrêt du 21 août 1993, n° 154488), le
mali technique n’est pas constitutif d’un élément d’actif incorporel dès lors qu’il n’est ni représentatif d’une source régulière de profit ni susceptible de faire l’objet d’une cession.
c. Le suivi du mali technique
Conformément aux dispositions des articles 9 et 10 de
l'ordonnance n° 2015-681 du 18
juin 2015 portant simplification des obligations déclaratives des entreprise en matière fiscale, la valeur du mali technique n'a plus à être renseignée sur l'état de suivi prévu par
l'article 54 septies du CGI produit au titre d'un exercice clos à compter du 20 juin 2016.
En conséquence, les dispositions du 3° du I de
l'article 38 quindecies de l'annexe III au CGI, détaillant les éléments du mali technique à mentionner sur
l'état de suivi prévu par l'article 54 septies du CGI, ne trouvent plus à s'appliquer à compter de cette même date.
(160 à 170)
2. Dans le cadre du régime de droit commun des fusions
180
Lorsqu’une fusion ou une transmission universelle de patrimoine est placée sous le régime de
droit commun, la société absorbée ou confondue doit être imposée sur les plus-values et profits latents existant à la date de l’opération, et ce conformément au 2 de
l’article 221 du CGI.
Dans ces conditions, et dès lors que le mali technique est représentatif de tout ou partie
de ces plus-values ou profits latents, il convient d’admettre les charges constatées sous forme de dépréciation du mali ou lors de sa sortie du bilan, en déduction du résultat imposable.
190
Toutefois, et à l’instar de la connexité qui existe au plan comptable entre le mali et ses
composantes, le traitement fiscal du mali suit le régime des sous-jacents qui le composent. En conséquence, la déductibilité fiscale de la charge affectée au mali, liée à la dépréciation ou à la
sortie d’un sous-jacent, est écartée pour la détermination de l’assiette soumise au taux de droit commun, par exemple dans les cas suivants : lorsque que ce sous-jacent relève d’un régime de plus ou
moins-value à long terme (provisions pour dépréciation des titres de participation), lorsqu’il relève d’un régime de neutralité fiscale qui s’attache à la constatation de certains éléments (impôts
différés actifs), ou lorsque ce sous-jacent fait parti des biens dont les charges sont visées par des exclusions expresses de déductibilité fiscale
(CGI, art. 39, 4).
200
Exemple : Absorption, le 1er janvier 2015, en régime de droit
commun, par une société A d’une société B dont le bilan se décompose comme suit :
Actif
Valeur nette comptable
Passif
Terrain
20 000 €
Capitaux propres
55 000 €
Immeubles (dont résidence d'agrément 25 000 €)
60 000 €
Emprunts
30 000 €
Titres de participation
10 000 €
Autres dettes
15 000 €
Stocks
5 000 €
Clients
3 000 €
Disponibilités
2 000 €
100 000 €
100 000 €
Par ailleurs, la société B a créé un fonds commercial, qui est valorisé à 100 000 € dans le
traité d’apport.
Par hypothèse, la valeur réelle des autres éléments d’actif recelant des plus-values a été
chiffrée à :
Terrain : 60 000 €
Constructions : 100 000 € (dont résidence d’agrément 40 000 €)
Titres de participation : 30 000 €
Pour les autres éléments d’actif, la valeur réelle correspond à leur valeur nette comptable ;
par ailleurs, aucun autre passif n’a été constaté lors de l’apport.
L’intégralité des titres de B avaient été acquis par A pour une valeur de 85 000 €.
- Montant des plus-values latentes = 100 000 (fonds de commerce) + 40 000 (terrain) + 40 000
(immeubles [dont résidence d’agrément 15 000]) + 20 000 (titres) = 200 000 €
- Montant du mali = 85 000 - 55 000 (capitaux propres) = 30 000, lequel est intégralement
technique car 30 000 < au montant des plus-values latentes.
Affectation extra-comptable du mali entre les sous-jacents à proportion des plus-values
latentes :
- sous-jacent fonds de commerce : 30 000 x (100 000 / 200 000) = 15 000 €,
- sous-jacent terrain : 30 000 x (40 000 / 200 000) = 6 000 €,
- sous-jacent immeubles : 30 000 x (40 000 / 200 000) = 6 000 € [dont sous-jacent résidence
d’agrément = 30 000 x (15 000 / 200 000) = 2 250 €],
- sous-jacent titres de participation : 30 000 x (20 000 / 200 000) = 3 000 €
Au 31/12/2015, la situation des biens de l’absorbée repris par l’absorbante se décompose comme
suit :
Biens
Valeur réelle au 31-12-2015
Quote-part de mali affectée au 1-1-2015
VNC au
31-12-2015
VNC augmentée du mali
Dépréciation
du mali
Fonds de commerce
18 000 €
15 000 €
0
15 000 €
/
Terrain
20 000 €
6 000 €
20 000 €
26 000 €
6 000 €
Immeubles
62 000 €
6 000 €
58 500 €
64 500 €
2 500 €
dont résidence d'agrément
26 000 €
2 250 €
24 400 €
26 650 €
650 €
Titres de participation
10 500 €
3 000 €
10 000 €
13 000 €
2 500 €
Fiscalement, la dépréciation du mali technique affecté au terrain est, compte tenu de sa
nature, intégralement déductible, la dépréciation sur les immeubles est déductible dans la limite de sa quote-part non affectée à la résidence d’agrément soit : 2 500 – 650 = 1 850 €.
Les titres de participation étant pour leur part soumis à un régime particulier d’imposition
conformément au a quinquies du I de l’article 219 du CGI, la dépréciation du mali technique liée à la dépréciation de titres de
participation suit ce même régime.
Soit un total de dépréciation du mali imputable sur l’assiette de l’impôt au taux normal à
hauteur de : 6 000 € + 1 850 € = 7 850 € et au taux réduit de 0 % de à hauteur de 2 500 €.
Remarque : Si l’opération avait été placée sous le régime
spécial prévu à l’article 210 A du CGI, la dépréciation du mali technique n’aurait pas été déductible.
Sur le traitement combiné de la quote-part de plus-value affectée à un mali technique et de la
prise en compte du prix de revient fiscal d’un bien lors de la cession de ce dernier, se reporter au III-C § 180 et 190 du
BOI-IS-FUS-30-20.
210
Lorsqu’une fraction de la plus-value latente d’un élément d’actif est entrée dans le calcul
du mali technique, la cession de cet actif entraîne corrélativement la sortie de ce mali en charge déductible ou non de l’assiette de l’impôt sur les sociétés au taux normal selon le régime fiscal
propre du bien cédé.
Dans ces conditions, seule la fraction de la plus-value fiscale du bien apporté non intégrée
dans le calcul du mali technique vient majorer la valeur nette comptable (VNC) de ce bien prise en compte pour déterminer son coût de revient fiscal lors de sa cession ultérieure par la société
bénéficiaire de l’apport.
Exemple : VNC d’un bien non amortissable à l’occasion d’une opération de
fusion : 100
Valeur réelle lors de la fusion : 140
Taxation de la plus-value latente en régime de droit commun = + 40
Quote-part de la plus-value affectée à la constatation d’un mali technique : 15
Cession du bien par la société bénéficiaire de l’apport : 130
Résultat fiscal de cession = 130 - [100 + (40-15)] = + 5
Charge déductible liée à la sortie du mali = - 15
Moins-value fiscale globale = + 5 - 15 = - 10. | Bulletin officiel des finances publiques - impôts | BOI-IS-FUS-10-50-20 | https://bofip.impots.gouv.fr/bofip/7257-PGP.html/identifiant=BOI-IS-FUS-10-50-20-20181003 | 2018-10-03 00:00:00 | 1e320df5089cd1004d13b4082205abc2f1ff39559c02390ee09574cffdee4adb | [
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] |
1
Aux termes de
l'article 151 nonies du code général des impôts (CGI), lorsqu'un contribuable exerce son activité professionnelle dans le
cadre d'une société dont les bénéfices sont, en application des articles 8 et
8 ter du CGI, soumis en son nom à l'impôt sur le revenu dans la catégorie des bénéfices industriels ou commerciaux (ou des
bénéfices agricoles réels ou bénéfices non commerciaux), ses droits ou parts dans la société sont considérés, notamment pour l'application des
articles 38, 72 et
93 du CGI, comme des éléments d'actif affectés à l'exercice de la profession.
10
En cas de transmission à titre gratuit à une personne physique de droits sociaux considérés
comme des éléments d'actif affectés à l'exercice de la profession, l'imposition de la plus-value constatée peut, sur option du ou des bénéficiaires de la transmission, faire l'objet d'un report
jusqu'à la date de cession, de rachat, d'annulation ou de transmission ultérieure de ces droits.
20
Lorsqu'un des événements mettant fin au report survient, l'imposition de la plus-value est
effectuée au nom du bénéficiaire de la transmission.
30
En cas de nouvelle transmission à titre gratuit par l'un des bénéficiaires de la transmission,
le report est maintenu si le bénéficiaire de la nouvelle transmission prend l'engagement d'acquitter l'impôt sur la plus-value à la date où l'un des événements cités au premier alinéa survient. A
défaut, l'imposition de la plus-value afférente aux droits transmis est effectuée au nom du donateur ou du défunt.
40
Lorsque l'activité est poursuivie pendant au moins cinq ans à compter de la date de la
transmission à titre gratuit visée au premier alinéa du II de l'article
151 nonies du CGI, la plus-value en report est définitivement exonérée.
50
En cas de partage avec soulte, le report d'imposition est maintenu si le ou les attributaires
des droits sociaux prennent l'engagement d'acquitter l'impôt sur la plus-value en report à la date où l'un des événements cités au premier alinéa se réalise.
60
L'article
151 septies du CGI ne s'applique pas en cas d'exercice de l'option pour le régime prévu au 2 du II de l'article
151 nonies du CGI.
70
Le ou les bénéficiaires du report d'imposition doivent joindre à la déclaration prévue à
l'article 170 du CGI au titre de l'année au cours de laquelle les plus-values bénéficiant d'un report d'imposition sont
réalisées et des années suivantes un état faisant apparaître les renseignements nécessaires au suivi des plus-values dont l'imposition est reportée.
L'article 41-0 A ter de l'annexe III au CGI précise le contenu de cet état dont le modèle figure au
BOI-FORM-000020. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-40-30-10-10 | https://bofip.impots.gouv.fr/bofip/7368-PGP.html/identifiant=BOI-BIC-PVMV-40-30-10-10-20120912 | 2012-09-12 00:00:00 | 4e16e11ed54b5797428075a7603c9da03f245da8902c606536a0f3d2a61331f0 | [
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] |
1
Le champ d’application des versements ouvrant droit à la réduction d’impôt sur le revenu au
titre des souscriptions a été recentré dans un premier temps par les
articles
36 et
38
de la loi n°2010-1657 du 29 décembre 2010 de finances pour 2011 puis, dans un second temps, par
l’article
18 de la loi n°2011-1978 du 28 décembre 2011 de finances rectificative pour 2011.
Sont éligibles à la réduction d’impôt sur le revenu les souscriptions au capital :
- de sociétés opérationnelles ;
- de sociétés holding animatrices de leur groupe qui sont considérées comme exerçant une
activité commerciale.
I. Activités éligibles
10
En application du d du 2° du I de
l’article 199 terdecies-0 A du code général des impôts (CGI), la société doit exercer directement une activité
commerciale, industrielle, artisanale, libérale ou agricole, à l'exclusion des activités procurant des revenus garantis en raison de l'existence d'un tarif réglementé de rachat de la production, des
activités financières, des activités de gestion de patrimoine mobilier définie à l'article 885 O quater du CGI et des
activités immobilières. Toutefois, les exclusions relatives à l'exercice d'une activité financière ou immobilière ne sont pas applicables aux entreprises solidaires mentionnées à
l'article L. 3332-17-1 du code du travail. Par ailleurs, la société ne doit pas exercer une activité de production d'électricité
utilisant l'énergie radiative du soleil.
Une société qui exerce plusieurs activités dont une au moins n'est pas éligible à l'avantage
fiscal n'est pas éligible au bénéfice de la réduction d'impôt sur le revenu.
Remarque : les activités commerciales doivent normalement s’entendre de celles revêtant ce
caractère en droit civil. Toutefois, il y a également lieu de prendre en considération les activités qui sont regardées comme telles au sens du droit commercial, et notamment les activités visées à
l’article 35 du CGI, sauf lorsque ces activités consistent en la gestion du propre patrimoine mobilier ou immobilier de la société.
II. Holdings animatrices
20
Il s’agit de sociétés qui, outre la gestion d’un portefeuille de participations, participent
activement à la conduite de la politique du groupe et au contrôle de leurs filiales et rendent, le cas échéant et à titre purement interne, des services spécifiques, administratifs, juridiques,
comptables, financiers et immobiliers (cf. troisième alinéa du VI quater de l’article 199 terdecies-0 A du CGI).
Ces sociétés holding animatrices doivent satisfaire à l’ensemble des conditions applicables
aux PME opérationnelles décrites au BOI-IR-RICI-90-10-20.
Remarque : La souscription effectuée au capital d'une société holding est éligible à
la réduction d'impôt sur le revenu lorsque cette société souscrit au capital d'une société holding animatrice qui est considérée comme exerçant une activité commerciale (société opérationnelle), sous
réserve du respect par ailleurs par la première société holding citée de l'ensemble des conditions prévues au 3° du I de
l'article 199 terdecies-0 A du CGI.
Par ailleurs, pour être éligible, la société holding animatrice doit exclusivement
détenir des participations dans des sociétés opérationnelles éligibles à la réduction d'impôt sur le revenu.
L’article
38 de la loi n°2010-1657 du 29 décembre 2010 de finances pour 2011 introduit pour le bénéfice de la réduction d’impôt sur le revenu des conditions spécifiques pour les souscriptions effectuées au
capital d’une société holding animatrice.
Ainsi, le dernier alinéa du VI quater de
l’article 199 terdecies-0 A du CGI prévoit que les souscriptions réalisées au capital d’une société holding
animatrice ouvrent droit à l’avantage fiscal lorsque la société remplit deux conditions :
- être constituée depuis au moins douze mois ;
- contrôler au moins une filiale depuis au moins douze mois.
Ces conditions, qui sont cumulatives, s’apprécient au jour de la souscription.
Il est précisé qu’une société holding animatrice qui ne remplit pas ces conditions
ne peut être assimilée à une holding passive pour le bénéfice de la réduction d’impôt sur le revenu.
Les conditions tenant à la constitution et au contrôle d’une filiale depuis au
moins douze mois s’appliquent aux souscriptions effectuées dans des sociétés holdings à compter du 13 octobre 2010.
III. Activités exclues
30
Sont exclues du bénéfice de la réduction d’impôt sur le revenu les souscriptions au capital de
sociétés ayant pour activité la gestion de leur propre patrimoine mobilier (notamment les sociétés civiles de portefeuille).
Sont également exclues :
A. Activités utilisant l'énergie radiative du soleil
40
Sont exclues les souscriptions réalisées au capital de sociétés qui produisent de
l’électricité en utilisant l’énergie radiative du soleil conformément au second alinéa du d du 2° du I de l’article
199 terdecies-0 A du CGI.
Cette exclusion s'entend des souscriptions au capital de sociétés exerçant une activité de
production d'électricité d'origine photovoltaïque au sens strict du terme (producteurs et exploitants).
50
Ainsi, dans la mesure où elles ne produisent pas d'électricité, les sociétés qui exercent une
activité de recherche et développement dans le secteur solaire, les sociétés de fabrication de panneaux (cellules, modules, « trackers », matériels électriques, etc.) destinés à être mis à la vente,
les sociétés exerçant une activité annexe à la production d'électricité d'origine solaire (notamment les activités d'achat-revente, d'ingénierie, d'installation, de maintenance et de dépose des
panneaux) sont éligibles à l'avantage fiscal. En revanche, une société qui, par exemple, fabriquerait des panneaux photovoltaïques et qui exploiterait ces panneaux pour produire de l'électricité
serait de facto exclue de la réduction d'impôt sur le revenu.
60
L'exclusion commentée au III-A § 40 et 50 s'applique aux souscriptions
réalisées à compter du 29 septembre 2010 dans des sociétés exerçant une activité de production d'électricité d'origine photovoltaïque.
Exemple n° 1 :
Le 1er août 2010, un redevable souscrit 30 000 € au capital d’une PME non cotée ayant
pour activité la production d’électricité photovoltaïque.
Il verse au titre de cette souscription 15 000 € immédiatement, le solde de 15 000 € étant libéré
le 1er mars 2011.
La souscription ayant été réalisée avant le 29 septembre 2010, les deux versements sont éligibles
à la réduction d’impôt sur le revenu.
Exemple n° 2 :
Le 1er août 2010, un redevable verse 30 000 € au titre de sa souscription au capital
initial d’une PME non cotée ayant pour activité la production d’électricité photovoltaïque.
Puis le 3 octobre 2010, il réalise une seconde souscription de 25 000 € au capital de la même
PME. La souscription est libérée immédiatement.
La première souscription, réalisée antérieurement au 29 septembre 2010, est éligible à la
réduction d’impôt sur le revenu tandis que celle réalisée le 3 octobre 2010 n’est plus éligible à l’avantage fiscal depuis le 29 septembre 2010.
B. Activités procurant des revenus garantis en raison de l'existence d'un tarif réglementé de rachat de la production
70
Les souscriptions au capital des PME qui exercent des activités procurant des revenus garantis
en raison de l'existence d'un tarif réglementé de rachat de la production sont exclues du bénéfice de la réduction d'impôt sur le revenu.
Ainsi sont notamment exclues les activités de production d’électricité d’origine éolienne ou
photovoltaïque. Une exclusion expresse de cette dernière activité est par ailleurs prévue au 2ème alinéa du d du 2° du I de
l'article 199 terdecies-0 A du CGI (cf. III § 30 et III-A § 40 à 60).
Les précisions qui figurent au second alinéa du
III-A § 40 et au III-A § 50 s'appliquent de façon analogue aux sociétés exerçant une activité de production d'électricité d'origine éolienne ou une activité de production d'électricité issue d'un
processus de méthanisation bénéficiant d'un tarif de rachat réglementé.
L'exclusion des souscriptions au capital de sociétés exerçant une activité procurant des
revenus garantis en raison de l'existence d'un tarif réglementé de rachat de la production du champ de l'avantage fiscal s'applique aux souscriptions effectuées depuis le 13 octobre 2010.
C. Activités financières
80
Les souscriptions au capital de PME qui exercent une activité financière sont exclues du
bénéfice de la réduction d’impôt sur le revenu pour les souscriptions effectuées dans des sociétés à compter du 13 octobre 2010.
Par activités financières, il convient d’entendre les activités de banque (services de dépôts,
distribution de crédits, gestion de fonds, etc.), de finance (administration de marchés financiers, courtage de valeurs mobilières, etc.) et d’assurance, prévues à la section K de la codification NAF.
L’exclusion vise notamment les activités bancaires et d’assurances exercées en principe par
des établissements de crédit (y compris les établissements de crédit-bail) et des entreprises d’assurance de toute nature, les activités d’intermédiation financière telles que la gestion de
portefeuille pour soi ou pour autrui, l’affacturage, les services auxiliaires financiers et d’assurance (courtiers, agents d’assurances) et les activités de change.
D. Activités immobilières
90
L’article
38 de la loi n°2010-1657 du 29 décembre 2010 de finances pour 2011 étend l’exclusion déjà prévue pour les sociétés gérant leur propre patrimoine immobilier à l’ensemble des activités immobilières
pour les souscriptions effectuées dans des sociétés à compter du 13 octobre 2010.
Par activités immobilières, il convient d’entendre les activités relevant de la section L de
la codification NAF, à savoir :
- les marchands de biens ;
- les lotisseurs ;
- les services immobiliers portant sur les transactions, les locations et exploitations de
biens immobiliers ;
- les activités d’intermédiaires se livrant à des opérations d’intermédiaires pour l’achat, la
souscription, la vente d’immeubles, d’actions ou de parts de sociétés immobilières ;
- les agences immobilières ;
- les administrateurs de biens ;
- les activités de syndics de copropriété ;
- les activités de recouvrement des loyers.
100
En revanche, demeurent éligibles à l’avantage fiscal les activités de construction d’immeubles
en vue de la vente (promotion immobilière).
Par ailleurs, ne relèvent pas du secteur des activités immobilières, les activités de location
meublée lorsqu’elles constituent des hébergements touristiques de courte durée (location à la semaine, à la quinzaine ou au mois) et que les biens sont affectés de manière pérenne à cette activité :
chambres d’hôtes, gîtes ruraux, meublés classés de tourisme, etc.
E. Autres secteurs d'activité exclus à compter du 1er janvier 2012
110
Pour les versements effectués à compter du 1er janvier 2012, les sociétés bénéficiaires des
souscriptions éligibles au dispositif ne doivent pas relever de certains secteurs d’activité, tels que définis au c du VI quinquies de
l'article 199 terdecies-0 A du CGI auquel renvoie le g du 2° du I de l'article précité (point 2.1. des lignes
directrices concernant les aides d’État visant à promouvoir les investissements en capital-investissement dans les petites et moyennes entreprises) :
- construction navale : la définition de la construction navale figure dans l’encadrement des
aides d’État à la construction navale (JO UE du 30 décembre 2003, C 317/11) ;
- industrie houillère : on entend par « houille ou charbon » les charbons de haut rang, de
rang moyen et de bas rang de classes A et B, au sens de la classification établie par la Commission économique pour l’Europe des Nations unies dans le système international de codification des
charbons ;
- sidérurgie : se reporter à l'annexe I des lignes directrices concernant les aides d’État à
finalité régionale pour la période 2007-2013 (JO UE du 4 mars 2006, C 54/13).
Par ailleurs, les sociétés qui exercent exclusivement une activité d’exportation sont exclues
du champ d’application du dispositif. Le régime ne doit pas non plus procurer d’aides spécifiquement dédiées à la création et au fonctionnement d’un réseau de distribution de produits ou de services
dans un autre État.
IV. Cas particulier des entreprises solidaires
120
Sont considérées comme des entreprises solidaires au sens de
l’article L. 3332-17-1 du code du travail, les entreprises dont les titres en capital, lorsqu’ils existent, ne sont pas admis
aux négociations sur un marché réglementé, et qui :
- soit, emploient des salariés dans le cadre de contrats aidés ou en situation d’insertion
professionnelle ;
- soit, si elles sont constituées sous forme d’associations, de coopératives, de mutuelles,
d’institutions de prévoyance ou de sociétés dont les dirigeants sont élus par les salariés, les adhérents ou les sociétaires, remplissant certaines règles en matière de rémunération de leurs
dirigeants et salariés.
Les entreprises solidaires sont agréées par l’autorité administrative.
Par ailleurs, sont assimilés à des entreprises solidaires les organismes dont l’actif est
composé pour au moins 35 % de titres émis par des entreprises solidaires ou les établissements de crédit dont 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des
entreprises solidaires.
130
Par exception au principe général, les souscriptions au capital des entreprises solidaires
sont éligibles à l'avantage fiscal lorsqu'elles exercent :
- une activité immobilière ou financière, et cela en application de la seconde phrase du
premier alinéa du d du 2° du I de l’article 199 terdecies-0 A du CGI issue de
l’article
38 de la loi n°2010-1657 du 29 décembre 2010 de finances pour 2011 ;
- une activité relevant des secteurs d'activité suivants : construction navale, industrie
houillère, sidérurgie en application de la deuxième phrase du g du 2° du I de l'article 199 terdecies-0 A du
CGI.
En revanche, les souscriptions au capital des entreprises solidaires, lorsqu'elles exercent
une autre des activités exclues au III § 30 à 110, ne sont pas éligibles à l'avantage fiscal. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-90-10-20-10 | https://bofip.impots.gouv.fr/bofip/7440-PGP.html/identifiant=BOI-IR-RICI-90-10-20-10-20140113 | 2014-01-13 00:00:00 | fc1bb6bd70755051e198e50368d09498c5a78e8158260470cab1dc7f6099c09b | [
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1
Le régime de report d’imposition des plus-values d’échange de valeurs mobilières
et de droits sociaux prévu au II de l’ancien article 92 B du code général des impôts (CGI) et au I ter de
l’ancien article 160 du CGI a été supprimé à compter du 1er janvier 2000 et remplacé, à compter de cette même date,
par un régime de sursis d’imposition (pour plus de détails, se reporter au BOI-RPPM-PVBMI-30-10-20).
Remarque : Les opérations d'apport de valeurs mobilières et de droits sociaux
réalisées à compter du 14 novembre 2012 à une société soumise à l'impôt sur les sociétés ou un impôt équivalent contrôlée par l'apporteur ne bénéficient pas du régime du sursis d'imposition prévu à
l'article 150-0 B du CGI. Les plus-values d'apport de titres issues de ces opérations sont placées de plein droit en report
d'imposition (CGI, art. 150-0 B ter).
Toutefois, les plus-values d’échange en report d’imposition à la date du
1er janvier 2000 demeurent en report d’imposition jusqu’à la réalisation de l’événement entraînant l’expiration de ce report d’imposition. Il s’agit notamment de la cession (ou
éventuellement de la transmission), du rachat, du remboursement ou de l’annulation des titres reçus en échange ainsi que du transfert du domicile fiscal hors de France.
10
La présente section commente ces dispositifs de report d'imposition prévus aux :
- II de l'ancien article 92 B du CGI (sous-section 1,
BOI-RPPM-PVBMI-30-10-30-10) ;
- I ter de l’ancien article 160 du CGI (sous-section 2,
BOI-RPPM-PVBMI-30-10-30-20). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-30-10-30 | https://bofip.impots.gouv.fr/bofip/7574-PGP.html/identifiant=BOI-RPPM-PVBMI-30-10-30-20191220 | 2019-12-20 00:00:00 | 79d120d682972daf296c51358f29668ab591a938d20a6fd9db68b606afb673a7 | [
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dans l'onglet "versions".
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à dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions" vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-20-10-30-40 | https://bofip.impots.gouv.fr/bofip/7576-PGP.html/identifiant=BOI-RPPM-RCM-20-10-30-40-20140211 | 2014-02-11 00:00:00 | 4e8b05c2eafe791163bc7434e38d5164230f0227364183f03a9bb254856a5f2f | [
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] |
1
L'application de la règle générale et absolue du secret professionnel ne souffre d'exceptions
que dans les hypothèses expressément et limitativement définies par la loi.
Ces dérogations sont établies au profit d'administrations et autorités administratives,
collectivités, services, organismes publics et autres personnes dans les cas prévus aux
articles
L114 à
L166 D du livre des procédures fiscales (LPF) et par les dispositions législatives
non reprises dans le LPF.
10
Sont concernés par ces mesures :
- l'assistance fiscale internationale (section 1,
BOI-DJC-SECR-10-20-10) ;
- certaines administrations, autorités administratives et organismes publics de l'Etat (section
2, BOI-DJC-SECR-10-20-20) ;
- les collectivités territoriales, leurs groupements et les organismes consulaires (section 3,
BOI-DJC-SECR-10-20-30) ;
- diverses commissions (section 4, BOI-DJC-SECR-10-20-40) ;
- les autorités judiciaires et les juridictions (section 5,
BOI-DJC-SECR-10-20-50) ;
- les officiers ministériels et les mandataires judiciaires (section 6,
BOI-DJC-SECR-10-20-60) ;
- les autorités et organismes chargés de l'application de la législation sociale (section 7,
BOI-DJC-SECR-10-20-70) ;
- des organismes divers (section 8, BOI-DJC-SECR-10-20-80).
Ces diverses dérogations se trouvent complétées par le dispositif relatif à la publicité de
l'impôt sur le revenu (section 9, BOI-DJC-SECR-10-20-90).
20
Conformément aux dispositions de
l'article
R*113-1
du LPF, les informations communiquées en application des dérogations à la règle du secret professionnel doivent faire l'objet d'une demande préalable, à l'exception des échanges de renseignements
mentionnés à l'article L114 du LPF et des
cas dans lesquels il est prévu une communication spontanée de la part des services fiscaux ; elles sont limitées aux éléments nécessaires à l'accomplissement des missions pour lesquelles elles sont
consenties.
Par ailleurs, conformément aux dispositions de
l'article L. 113 du LPF, ceux qui bénéficient des dérogations en application des articles
L. 123, L. 124,
L. 127, L. 130,
L. 135, L. 135 B,
L. 135 D, L. 135 F, L. 135 H, L. 135
I, L. 135 J, L. 135 O,
L. 136, L. 139 A,
L. 152, L. 152 A,
L. 158, L. 158 A, L. 163,
L. 166 et L.166 D sont eux-mêmes soumis
au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal. | Bulletin officiel des finances publiques - impôts | BOI-DJC-SECR-10-20 | https://bofip.impots.gouv.fr/bofip/7713-PGP.html/identifiant=BOI-DJC-SECR-10-20-20120912 | 2012-09-12 00:00:00 | 2af1d53d88f8e22647625f2d578dba2b7b2746e2bf758b861739313538e31ba6 | [
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] |
1
Les mutuelles régies par le livre II du code la mutualité et les institutions de prévoyance, qui exercent des activités
d’assurance, par nature concurrentielle, doivent être soumises aux impôts commerciaux dans les conditions de droit commun en application du 1 de
l’article 206 du code général des impôts (CGI).
Le régime fiscal applicable aux mutuelles régies par le livre I du code de la
mutualité (code de la mutualité (C. mut), art. L. 111-1 et suivants) (mutuelles et leurs unions dont les activités ne relèvent
ni du livre II du code de la mutualité (C. mut, art. L. 211-1 et suivants), ni du livre III du code de la mutualité
(C. mut, art. L. 310-1 et suivants)) et le livre III du code de la mutualité (mutuelles et unions de mutuelles pratiquant la
prévention, l’action sociale et la gestion de réalisations sanitaires et sociales) s’apprécie en revanche par rapport aux règles définies en matière de fiscalité des organismes sans but lucratif. Les
modalités de détermination du caractère non lucratif ou lucratif des activités exercées par ces mutuelles sont précisées au BOI-IS-GEO-20-30.
Les organismes précités soumis à l’impôt sur les sociétés peuvent toutefois
bénéficier d’une imposition progressive à cet impôt au titre des exercices ouverts en 2012 et 2013 dans les conditions prévues à
l’article 217 septdecies du CGI, modifié en dernier lieu par
l’article
65 de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011.
Le dispositif prévu à l’article 217 septdecies du CGI s’applique
aux exercices ouverts à compter du 1er janvier 2012.
Le 1 de l’article précité cesse de s’appliquer aux exercices ouverts
à compter du 1er janvier 2014.
I. Champ d'application
A. Organismes concernés
10
En application de
l’article 217 septdecies du CGI, les mutuelles et unions de mutuelles régies par le code de la mutualité et les
institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale (code de la sécurité sociale,
art. L. 931-1 et suivants) peuvent doter une réserve spéciale de solvabilité à hauteur d’une part dégressive du résultat imposable.
Ce dispositif bénéficie à l’ensemble des organismes précités, quelle que soit
leur activité, dans la mesure où leur statut est régi soit par le code de la mutualité, soit par le titre III du livre IX du code de la sécurité sociale.
B. Nature de la dotation
20
Peut faire l’objet d’une dotation à un compte de réserve spéciale de
solvabilité le résultat imposable déterminé par un organisme mentionné au I-A § 10 pour un exercice donné.
Le résultat imposable s’entend du bénéfice fiscal déterminé par l’organisme
mentionné au I-A § 10 qui sert d’assiette à l’impôt sur les sociétés au taux normal et au taux réduit.
Il s’agit du bénéfice fiscal déterminé à partir du résultat comptable de l’exercice, avant
dotation à la réserve spéciale de solvabilité (cf. II-B § 50 et II-C § 70), corrigé de toutes les déductions et réintégrations extra-comptables effectuées sur
le tableau n° 2058-A-SD (CERFA n° 10951, disponible sur le site
www.impots.gouv.fr) de la liasse fiscale, après imputation éventuelle des déficits reportables.
Le résultat lié à des activités exonérées ou non lucratives ne peut donc donner lieu à une
dotation à la réserve spéciale de solvabilité.
II. Modalités d'application
A. Montant de la dotation et durée d’application
30
Les dotations mentionnées au I-B § 20 sont admises en
déduction à hauteur de :
- 60% du montant du résultat imposable pour l’exercice ouvert en 2012 ;
- 40 % du montant du résultat imposable pour l’exercice ouvert en 2013.
40
La quote-part du montant du résultat imposable qui ne fait pas l’objet d’une
dotation à la réserve spéciale de solvabilité est donc imposable à l’impôt sur les sociétés dans les conditions de droit commun.
B. Comptabilisation de la réserve spéciale de solvabilité
50
La réserve spéciale de solvabilité est comptabilisée dans un sous-compte
« réserve spéciale de solvabilité » du compte « réserves réglementées ».
Conformément à la résolution votée par l’assemblée générale de l’organisme,
elle est dotée lors de l’affectation du résultat de l’exercice ou, à défaut, par virement d’une réserve déjà existante ou d’un compte de report à nouveau créditeur.
Dans l’hypothèse où les bénéfices comptables et les réserves sont insuffisants
pour permettre la constitution de la réserve spéciale de solvabilité, elle peut être dotée à hauteur de l’insuffisance constatée par le débit du compte de report à nouveau.
60
En tout état de cause, la déduction fiscale est subordonnée à l’affectation
comptable d’un montant équivalent à la réserve spéciale, au plus tard à la clôture de l’exercice qui suit celui au titre duquel la déduction fiscale est pratiquée. A défaut, la fraction déduite devra
être réintégrée au résultat fiscal au titre de ce dernier exercice.
C. Suivi fiscal de la réserve spéciale de solvabilité
70
La fraction du résultat fiscal correspondant à la dotation à la réserve
spéciale de solvabilité fait l’objet d’une déduction extra-comptable au tableau n° 2058 A-SD
(CERFA n° 10951, disponible sur le site www.impots.gouv.fr).
80
Par ailleurs, ce montant doit être mentionné dans la rubrique relative aux
réserves réglementées au passif du bilan de la liasse fiscale et individualisé, pour les entités relevant du régime réel normal, à la ligne qui sera prévue à cet effet sur le tableau n°
2051-SD (CERFA n° 10938, disponible sur le site
www.impots.gouv.fr).
90
En cas d'erreurs ou omissions impliquant un rehaussement ultérieur du résultat
fiscal déclaré au titre des exercices ouverts en 2012 ou 2013 et ayant servi de base à la dotation de la réserve spéciale de solvabilité (soit constatées spontanément dans le cadre du dépôt d’une
déclaration rectificative par l'organisme concerné, ou en cas de rectifications faisant suite à un contrôle fiscal), il est admis qu'une dotation complémentaire à la réserve spéciale de solvabilité
puisse être déduite du résultat fiscal de l'exercice concerné, la dotation totale admise en déduction ne devant pas excéder les limites précisées au II-A § 30.
En cas d'erreurs ou omissions impliquant un rehaussement ultérieur générant un
bénéfice en lieu et place d'un résultat nul ou déficitaire déclaré au titre des exercices ouverts en 2012 ou 2013, il est admis qu'une dotation à la réserve spéciale de solvabilité puisse être déduite
du résultat fiscal de l'exercice donné, dans les limites précisées au II-A § 30.
Lorsque le rehaussement est constaté spontanément par l'organisme, celui-ci
doit se prévaloir expressément de cette possibilité sur la déclaration rectificative souscrite et cette demande est examinée dans le cadre de la procédure contentieuse de droit commun. Lorsque le
rehaussement est constaté à la suite d'un contrôle de l'administration des finances publiques, l'organisme doit se prévaloir de cette possibilité de dotation initiale ou complémentaire dans le cadre
de la procédure de rectification mise en œuvre par l'administration ou le cas échéant dans le cadre d'une demande contentieuse faisant suite au contrôle. La déduction fiscale initiale ou
complémentaire opérée est subordonnée en tout état de cause à l’affectation comptable d’un montant équivalent à la réserve spéciale, au plus tard à la clôture de l’exercice qui suit celui au cours
duquel la demande de dotation initiale ou complémentaire a été effectuée. A défaut, la fraction initiale ou complémentaire déduite devra être réintégrée au résultat fiscal au titre de ce dernier
exercice.
100
Dans l'hypothèse d’erreurs ou omissions impliquant une diminution ultérieure
du résultat fiscal déclaré au titre des exercices ouverts en 2012 ou 2013, et ayant servi de base à la dotation de la réserve spéciale de solvabilité (soit constatées spontanément par le dépôt d’une
déclaration rectificative par l'organisme concerné, soit à la suite d'un contrôle fiscal ou dans le cadre d'une procédure contentieuse), la déduction initialement pratiquée doit être diminuée en
conséquence dans le cadre de la procédure de rectification ou de la procédure contentieuse.
L'organisme en cause, qui a trop doté la réserve spéciale de solvabilité, a la
possibilité de régulariser sa situation en opérant corrélativement un prélèvement en franchise d'impôt, à concurrence du montant initialement doté et déduit à tort.
III. Sort de la réserve spéciale de solvabilité
A. Principe
110
Les sommes dotées en franchise d’impôt à un compte de réserve au titre de la réserve spéciale
de solvabilité ont, en principe, vocation à être maintenues dans cette réserve.
Elles ne peuvent donner lieu à des distributions du fait de l’absence de structure
capitalistique des mutuelles et des institutions de prévoyance.
B. Prélèvement sur la réserve spéciale
120
En cas de prélèvement sur la réserve spéciale de solvabilité, les sommes
correspondantes sont rapportées au résultat imposable de l’exercice en cours à la date de ce prélèvement. La circonstance que les sommes prélevées restent investies ou non dans l’organisme est sans
incidence sur l’obligation de pratiquer cette réintégration.
C. Cas particulier des fusions et scissions
130
En cas d’opération de fusion ou assimilée entraînant la disparition de
l’organisme ayant procédé à la dotation de la réserve spéciale de solvabilité, cette réserve n’est pas transférée à l’organisme absorbant et devient sans objet. Elle doit donc être réintégrée au
résultat imposable de l’organisme absorbé au titre de l’exercice au cours duquel intervient la fusion.
140
En revanche, en cas de fusion ou d'opération assimilée soumise au régime
spécial des fusions prévu à l’article 210 A du CGI, le transfert en franchise d’impôt de la réserve spéciale de solvabilité
est autorisé sous réserve que l’organisme absorbant ou bénéficiaire des apports reprenne au passif de son bilan la réserve spéciale de solvabilité correspondante. Dans l’acte constatant l’opération
(traité de fusion ou de scission), l’organisme absorbant ou bénéficiaire des apports doit alors prendre l’engagement de procéder à cette reprise à son bilan au titre de l’exercice de réalisation de
l’opération de fusion ou de scission.
150
Pour plus de précisions sur le régime spécial des fusions applicables aux
mutuelles régies par le code de la mutualité et soumises à l’impôt sur les sociétés, et aux institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale, il convient
de se reporter au BOI-IS-FUS-10-20-20 au III-A § 200 à 260 et au BOI-IS-FUS-10-20-20 au III-C § 325 à
329. | Bulletin officiel des finances publiques - impôts | BOI-IS-GEO-20-40 | https://bofip.impots.gouv.fr/bofip/8326-PGP.html/identifiant=BOI-IS-GEO-20-40-20171108 | 2017-11-08 00:00:00 | 4bb558e78f5e8eda6cdd564cee380f1d6e1e0a95951de349dffb4c5232d3c188 | [
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] |
I. Délai de mise en location
1
Le logement doit être donné en location nue dans un délai de douze mois à compter de son
achèvement ou de son acquisition si celle-ci est postérieure.
Pour plus de précisions, il convient de se reporter au
I § 1 du BOI-IR-RICI-230-20-20.
II. Durée de location
10
La durée de location minimale exigée pour l’application de la réduction d’impôt est fixée :
- à neuf ans pour le bénéfice de la réduction « Duflot » ;
- à six ou neuf ans, sur option du contribuable, pour le bénéfice de la réduction d'impôt «
Pinel ».
Cette durée est calculée de date à date, à compter de celle de la prise d’effet du bail initial.
Par ailleurs, lorsqu’une même souscription de parts de société civile de placement immobilier
(SCPI) est affectée à la réalisation de plusieurs investissements, la durée de location minimale est calculée de date à date, à compter de celle de la prise d’effet du bail, pour chacun des immeubles
mis en location.
15
Pour les investissements réalisés à compter du 1er septembre 2014
dans le cadre du dispositif « Pinel », l'engagement initial de location peut être prorogé, selon le cas, pour une période triennale de location renouvelable une fois, si l'engagement initial était
d'une durée de six ans ou d'une seule période triennale s'il était d'une durée de neuf ans.
Les conditions et modalités d'application de la prorogation de l'engagement
initial de location sont examinées au BOI-IR-RICI-360-60.
III. Affectation des logements
20
La location du logement doit être effective et continue pendant la période
d’engagement de location.
En cas de congé du locataire pendant la période couverte par l’engagement de
location, le logement doit être aussitôt remis en location jusqu’à la fin de cette période. A défaut, le bénéfice de l’avantage fiscal est remis en cause. Toutefois, il n'est pas procédé à cette
remise en cause, sous certaines conditions, lorsque la vacance intervient moins de douze mois avant le terme de la période d’engagement de location.
Pour plus de précisions sur les modalités d'appréciation des cas de vacance du logement au
regard de la condition de location effective et continue, il convient de se reporter au III-A § 30 à 50 du BOI-IR-RICI-230-20-20.
Par ailleurs, la réduction d’impôt est, en principe, réservée aux locations non meublées à
usage d’habitation principale du locataire.
Pour plus de précisions, il convient de se reporter au
III-B § 60 à 90 du BOI-IR-RICI-230-20-20.
IV. Qualité du locataire
30
Le locataire s’entend de la ou des personnes qui obtiennent le droit d’utiliser la chose louée
en contrepartie du versement d’un loyer. Il s’agit, en pratique, de la personne ou de l’ensemble des personnes désignées dans le contrat de location (cotitulaires du bail).
En outre, l'article 1751 du code
civil prévoit que le bail est réputé appartenir à l’un et l’autre des époux, lorsque le logement sert effectivement à l’habitation du couple, quel que soit leur régime matrimonial et nonobstant
toute convention contraire. Il en est de même si le bail a été conclu avant le mariage.
40
Le fait que la location soit consentie à un locataire accédant à la propriété (contrat de
location-accession) n’est pas de nature à priver le bailleur, toutes conditions étant par ailleurs remplies, de la réduction d’impôt si le logement demeure sa propriété durant la période couverte par
l’engagement de location, éventuellement prorogé, et que cet engagement est respecté. La levée de l’option par l’accédant pendant la période couverte par l’engagement de location entraîne en revanche
la remise en cause de l’avantage fiscal.
50
Pour le bénéfice de la réduction d’impôt au titre des investissements réalisés du
1er janvier 2013 au 31 août 2014 (dispositif « Duflot ») et du 1er septembre au 31 décembre 2014 (dispositif « Pinel »), le titulaire du bail doit être une personne physique
autre que le propriétaire lui-même, un membre de son foyer fiscal ou un de ses ascendants ou descendants.
L'interdiction de louer le logement au propriétaire lui-même, à un membre de
son foyer fiscal ou à un de ses ascendants ou descendants s'applique pendant toute la période couverte par l'engagement de location, initial ou prorogé (dispositif « Pinel »), y compris en cas de
changement de locataire au cours de ces périodes.
55
En revanche, pour les investissements réalisés à compter du 1er
janvier 2015 dans le cadre du dispositif « Pinel », le locataire peut être un ascendant ou un descendant du propriétaire, toutes conditions d'application étant par ailleurs remplies et, notamment,
celles tenant au respect de plafonds de loyer et de ressources du locataire.
Remarque : Les dates de réalisation de l’investissement à retenir pour
l’application des dispositions des § 50 et 55 sont récapitulées dans le tableau figurant au II-C § 65 du BOI-IR-RICI-360-10-30.
Par ailleurs, la possibilité de donner le logement en location à un ascendant
ou à un descendant du contribuable est conditionnée au fait que cet ascendant ou descendant ne soit pas membre du foyer fiscal du contribuable. Cette condition s'apprécie au titre de l'année de
conclusion du bail, ainsi qu'au titre de chacune des années de location à un ascendant ou descendant. A défaut, l'avantage fiscal obtenu fait l'objet d'une remise en cause dans les conditions de droit
commun.
60
Les mêmes conditions s'appliquent lorsque le logement est la propriété d’une
société non soumise à l’impôt sur les sociétés. Le titulaire du bail doit être une personne physique autre que l’un des associés de cette société, un membre du foyer fiscal de l'un des associés ou,
selon la date de réalisation de l'investissement (cf. IV § 50 et 55), un des ascendants ou descendants de l'un des associés.
V. Logement donné en location à un organisme public ou privé en vue de sa sous-location
70
Par exception à la règle selon laquelle la location doit être consentie à usage d’habitation
principale du locataire, la location du logement consentie à un organisme public ou privé qui le donne en sous-location nue à usage d’habitation principale à une personne autre que le propriétaire du
logement, son conjoint, les membres de son foyer fiscal ou, selon la date de réalisation de l'investissement (cf. IV § 50 et 55) ses ascendants ou descendants, ne fait pas obstacle au
bénéfice de l’avantage fiscal au titre des réductions d'impôt « Duflot » ou « Pinel », à condition que cet organisme ne fournisse aucune prestation hôtelière ou para-hôtelière.
A. Qualité de l’organisme public ou privé locataire
80
Pour plus de précisions, il convient de se reporter au
III-D-1 § 150 du BOI-IR-RICI-230-20-20.
B. Nature de la sous-location
1. Sous-location effective et continue
90
Pour plus de précisions, il convient de se reporter au
III-A § 30 à 50 du BOI-IR-RICI-230-20-20.
2. Sous-location nue
100
Pour plus de précisions, il convient de se reporter au
III-D-2-b § 170 du BOI-IR-RICI-230-20-20.
3. Qualité du sous-locataire
110
L’occupant du logement doit être une personne physique autre que le propriétaire du logement,
son conjoint, un des membres de son foyer fiscal ou un de ses ascendants ou descendants. Il doit être, en outre, titulaire d’un bail.
En revanche, pour les investissements réalisés à compter du 1er
janvier 2015 dans le cadre du dispositif « Pinel », le sous-locataire peut être un ascendant ou un descendant du propriétaire du logement, sous réserve qu'il ne soit pas membre du foyer fiscal de ce
dernier.
Pour plus de précisions, il convient de se reporter au IV §
50 et 55.
4. Sous-location à titre d’habitation principale
120
Pour plus de précisions, il convient de se reporter au
III-D-2-d § 190 à 200 du BOI-IR-RICI-230-20-20.
5. Exclusion des activités hôtelières ou para-hôtelières
130
Pour plus de précisions, il convient de se reporter au
III-D-2-e § 210 à 220 du BOI-IR-RICI-230-20-20. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-360-20-20 | https://bofip.impots.gouv.fr/bofip/8500-PGP.html/identifiant=BOI-IR-RICI-360-20-20-20180628 | 2018-06-28 00:00:00 | ed8d3d5a2347b9170085db932c295538e07303e131bb67b3d9ea387ae19882ac | [
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] |
1
Pour permettre de contribuer plus efficacement au développement de la construction de logements
locatifs, l'article 33 de la loi n° 63-254 du 15
mars 1963 portant réforme de l'enregistrement, du timbre et de la fiscalité immobilière, a prévu la constitution de sociétés par actions dites sociétés immobilières d'investissement.
10
Ces sociétés doivent avoir pour objet exclusif l'exploitation d'immeubles locatifs destinés
principalement à l'habitation et se soumettre à des règles particulières concernant leur constitution, leur gestion et leur fonctionnement
(loi n° 63-254 du 15 mars 1963, art. 33).
20
En contrepartie notamment d'une surveillance exercée par le ministère chargé de l'Équipement et
du Logement et par la direction du Trésor (approbation des statuts, agrément des programmes immobiliers, contrôle d'un commissaire du gouvernement), ces sociétés bénéficient d'un régime spécial tant
en droit privé qu'au point de vue financier et fiscal (code général des impôts (CGI), art. 139 ter ;
CGI, art. 145, 7 ; CGI, art. 159 quinquies
et CGI, art. 208 B).
Toutefois, les avantages résultant de l'application de ce régime spécial ont vu leur intérêt
s'estomper en raison notamment de l'évolution de la réglementation fiscale et plus particulièrement de la baisse du taux de l'impôt sur les sociétés.
Aussi, la plupart des sociétés immobilières d'investissement ont-elles été amenées à renoncer à
leur statut particulier pour se replacer sous le statut de droit commun des sociétés commerciales.
Depuis le 1er janvier 1993, le régime fiscal exposé ci-après ne concerne donc plus
qu'un nombre très restreint de sociétés.
30
La présentation du régime fiscal des sociétés immobilières d'investissement implique
d'examiner successivement :
- leur statut juridique (section 1, BOI-IS-CHAMP-30-80-10) ;
- leur régime fiscal au regard de l'impôt sur les sociétés (section 2,
BOI-IS-CHAMP-30-80-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-30-80 | https://bofip.impots.gouv.fr/bofip/8669-PGP.html/identifiant=BOI-IS-CHAMP-30-80-20131118 | 2013-11-18 00:00:00 | acad0e16874de9a2236f4078119aa6c665f5fef89e25536a4b1ec4b2d1e4ca7d | [
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] |
1
L'article 150
duodecies du code général des impôts (CGI) prévoit que, en cas de don en pleine propriété de titres de sociétés admis aux négociations sur un marché réglementé français ou étranger pour lequel le
redevable de l'impôt sur la fortune immobilière (IFI) a bénéficié ou entend bénéficier de la réduction d'IFI prévue au I de
l’article 978 du CGI, le gain net constaté lors de ce don est imposé à l’impôt sur le revenu selon les règles des plus-values
mobilières des particuliers.
Remarque : L’article 978 du CGI prévoit que les redevables de
l’IFI peuvent imputer sur cet impôt, dans la limite de 50 000 €, 75 % du montant des dons en numéraire et des dons en pleine propriété de titres de sociétés admis aux négociations sur un marché
réglementé français ou étranger effectués au profit de certains organismes d’intérêt général agissant notamment dans le domaine de la recherche, de l’enseignement supérieur ou de l’insertion des
personnes par l’activité économique (II § 30). Ces dons sont en outre exonérés de droits de mutation à titre gratuit (DMTG) en application de
l’article 757 C du CGI.
Pour les commentaires relatifs à cette réduction d’IFI, il convient de se reporter
au BOI-PAT-IFI-40-20.
La présente section commente le champ d'application de ce dispositif (pour le fait générateur,
il convient de se reporter au II-H § 160 du BOI-RPPM-PVBMI-30-10-10 ; pour l'assiette imposable, au
IV § 120 et suivants du BOI-RPPM-PVBMI-20-10-20-30 ; pour les modalités d'imposition, au
BOI-RPPM-PVBMI-30-20 ; pour les obligations déclaratives, au III § 160 du BOI-RPPM-PVBMI-40-10-20).
I. Conditions tenant au donateur
10
Les donateurs imposables dans les conditions de
l’article 150 duodecies du CGI sont les personnes physiques redevables de l’IFI qui, dans le cadre de la gestion de
leur patrimoine privé, ont consenti un don de titres de sociétés admis aux négociations sur un marché réglementé au profit de certains organismes ou associations (II §
30) et qui ont bénéficié ou entendent bénéficier, au titre de ce don, de la réduction d’IFI prévue à l’article 978 du
CGI.
20
Les personnes physiques concernées sont celles qui remplissent les conditions cumulatives
suivantes :
- elles sont redevables de l’IFI ;
- elles donnent en pleine propriété des titres de sociétés admis aux négociations sur un
marché réglementé et bénéficient, à ce titre, de la réduction d’IFI prévue à l’article 978 du CGI.
II. Conditions tenant au donataire
30
Les dons de titres de sociétés admis aux négociations sur un marché réglementé entrant dans le
champ d’application des dispositions de l’article 150 duodecies du CGI sont ceux effectués au profit d’organismes,
fondations et entreprises mentionnés au I de l’article 978 du CGI.
Pour plus de précisions sur les caractéristiques de ces organismes, fondations et entreprises
éligibles, il convient de se reporter au BOI-PAT-IFI-40-20-10.
III. Conditions tenant aux titres donnés
A. Les dons concernés
40
Seuls les dons de titres de sociétés admis aux négociations sur un marché réglementé effectués
en pleine propriété par le redevable de l’IFI entrent dans le champ d’application des dispositions de l’article 150
duodecies du CGI.
Les dons concernés sont ceux pour lesquels le redevable de l’IFI a bénéficié ou entend
bénéficier de la réduction d’IFI prévue à l’article 978 du CGI.
En revanche, sont exclus de ce dispositif les dons de titres faisant l’objet d’un démembrement
du droit de propriété, qui ne bénéficient pas de la réduction d’IFI précitée.
B. Les titres concernés
50
Les dons entrant dans le champ d’application des dispositions de
l’article 150 duodecies du CGI sont ceux portant sur des titres de sociétés admis aux négociations sur un marché
réglementé français ou étranger.
Remarque : Lorsque le don porte sur des titres figurant sur un
plan d’épargne en actions (PEA) ou sur un plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME), il entraîne les
conséquences d’un retrait de titres. Pour plus de précisions sur les conséquences d'un retrait de titres sur de tels plans, il convient de se reporter au
BOI-RPPM-RCM-40-50-40 et au BOI-RPPM-RCM-40-55.
60
Pour plus de précisions sur les titres concernés, il convient de se reporter
au BOI-PAT-IFI-40-20-10-10.
(70 - 80) | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-10-10-30 | https://bofip.impots.gouv.fr/bofip/9529-PGP.html/identifiant=BOI-RPPM-PVBMI-10-10-30-20191220 | 2019-12-20 00:00:00 | a98c5a0df11d1fa0249bdc53e91a73512d9a5a95e37063739f497455a3a3bf04 | [
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] |
1
En application du II de
l'article 1501 du code général des impôts (CGI), la valeur locative des autoroutes et de leurs dépendances est fixée selon un
tarif.
Le III de l'article 1501 du CGI prévoit que la valeur locative des postes
d'amarrage dans les ports de plaisance est calculée sur la base d'un tarif forfaitaire tenant compte de leur situation géographique.
I. Les autoroutes
10
Quelle que soit la date de leur réalisation, la valeur locative des autoroutes et de leurs
dépendances à la date de référence de la révision est fixée selon le tarif suivant :
- de 4,85 € par mètre linéaire pour les voies de circulation, les échangeurs et les bretelles de
raccordement ;
- de 0,61 € par mètre carré de superficie comportant un revêtement pour les aires de repos, de
services, de stationnement et leurs voies d'accès ainsi que pour les zones d'élargissement des gares de péage ;
- de 2 725,79 € pour chaque plate-forme de péage, y compris les auvents et les locaux de
contrôle situés à proximité ; cette somme est augmentée de 1 166,54 € par voie de gare de péage.
II. Les ports de plaisance
A. Champ d'application
20
La méthode d'évaluation particulière prévue au III de
l'article 1501 du CGI s'applique aux ports de plaisance maritimes et aux ports de plaisance en eaux intérieures qu'ils soient
fluviaux ou lacustres.
Il s'agit des ports dont l'activité dominante est la plaisance et notamment,
pour les ports maritimes, ceux dont la compétence en matière de création, d'aménagement et d'exploitation appartient aux collectivités territoriales et à leur groupement en application de
l'article L. 5314-4 du code des transports.
25
L'article 1501 du
CGI distingue les ports de plaisance maritimes des ports de plaisance non maritimes.
Les ports de plaisance sont considérés comme maritimes lorsqu'ils sont situés dans les limites
de la navigation maritime définie par l'article L. 5000-1 du code des transports, c'est-à-dire lorsqu'ils sont situés en
bordure de mer ou dans les estuaires et cours d'eau en aval du premier obstacle à la navigation des navires fixé par le
décret n°59-951 du 31 juillet
1959 portant fixation des limites des affaires maritimes dans les estuaires, fleuves, rivières et canaux fréquentés par les bâtiments de mer.
Les ports de plaisance sont considérés comme non maritimes lorsqu'ils sont situés dans les
limites de la navigation en eaux intérieures définie par l'article L. 4000-1 du code des transports, c'est-à-dire lorsqu'ils
sont situés sur les lacs et les plans d'eau ou sur les cours d'eau, estuaires et canaux en amont du premier obstacle à la navigation des navires.
30
Ne sont pas concernées les zones de mouillages et d'équipements légers situées sur le domaine
public maritime ou fluvial, en dehors des limites des ports, destinées à l'accueil et au stationnement des navires et bateaux de plaisance, notamment les mouillages faisant l'objet des autorisations
prévues à
l'article
L. 2124-5 du code général de la propriété des personnes publiques et à l'article L.2121-14 du
code général de la propriété des personnes publiques.
B. Tarif par poste d'amarrage
40
En application du III de
l'article 1501 du CGI, la valeur locative des ports de plaisance est calculée par application d'un tarif par poste d'amarrage
selon le barème suivant :
- de 110 € pour les ports maritimes de la Méditerranée ;
- de 80 € pour les autres ports maritimes ;
- de 55 € pour les ports non maritimes.
C. Modulation du tarif
50
Après avis des commissions communales ou intercommunales compétentes
territorialement (BOI-CF-CMSS-10), l'administration peut minorer ou majorer de 20 % ou 40 % les tarifs appliqués aux postes d'amarrage en fonction du nombre d'équipements
et de services offerts au sein du port pondéré par la capacité moyenne d'accueil d'un poste d'amarrage.
Le coefficient de modulation est ainsi déterminé en fonction de deux
critères : le nombre d'équipements et services du port de plaisance (cf. II-C-a § 60) et la capacité moyenne d'accueil d'un poste d'amarrage du port de plaisance (cf. II-C-b §
80).
a. Le nombre d'équipements et de services du port de plaisance
60
Pour déterminer le coefficient de modulation applicable au port de plaisance,
son propriétaire déclare le nombre d'équipements et de services du port parmi une liste de 10 équipements et services représentatifs de la valeur du port eu égard au produit que son exploitant peut en
retirer.
Seuls les équipements présents et les services offerts dans les limites
administratives du port, notamment celles résultant de la délimitation prévue à l'article R*. 613-1 du code des ports
maritimes, sont pris en comptes.
70
Ces dix équipements et services sont les suivants :
1. L’accessibilité à l’ensemble des bassins à toute heure, aux navires présentant un
tirant d’eau maximum supérieur à un mètre ou un tirant d’air maximum supérieur à trois mètres.
Ce critère vise à tenir compte de la moindre valeur locative des emplacements des ports soumis
à des contraintes de marée ou dont l'accès aux bassins n'est pas permanent, notamment lorsque celui-ci dépend d'écluses ou de ponts levant. Les ports accessibles en permanence doivent déclarer cette
facilité.
2. La mise à disposition d’un site et d’aménagements dont les profondeurs nécessaires
à la navigation peuvent être maintenues sans nécessité de recourir à des opérations de dragage pour en garantir l’exploitation.
Il s'agit ici de tenir compte des coûts pour l'exploitant et du désagrément pour les
plaisanciers que représente la nécessité pour certains ports de recourir régulièrement - c'est à dire a minima annuellement - à des opérations de dragage ou de désensablement de leurs bassins
où du chenal d'accès à ces derniers. Les ports, n'ayant pas besoin de recourir à de telles opérations ou dont le recours à de telles opération est plus qu'annuel, doivent déclarer cette facilité.
3. La mise à disposition d’emplacements de stationnement de véhicules terrestres à
moteur réservés aux plaisanciers.
Il s'agit ici de tenir compte du service que constitue pour les plaisanciers la mise à
disposition de places de parkings réservées, indépendamment du fait que ce stationnement soit gratuit ou payant. Les ports disposant de tels emplacements doivent déclarer ce service.
4. La présence de commerces.
Ce critère est rempli pour les ports dans l'enceinte desquels est présent au moins un
commerce. Ce critère est rempli quel que soit le type de commerce, y compris saisonnier. Ne sont en revanche pas pris en compte, les locaux professionnels servant directement à l'exploitation du port,
notamment la capitainerie, ainsi que les stations d'avitaillement, lesquelles font l'objet du huitième critère ci-dessous.
5. La présence d’équipements de sûreté.
Ce critère, qui en tout état de cause doit être respecté par l'ensemble des ports de
plaisance, est rempli lorsque sont présents des équipements de sûreté tels que des bouées, balisages, échelles ou extincteurs.
6. L’exécution de prestations de gardiennage.
Il s'agit ici de tenir compte du service que constitue pour les plaisanciers l'exécution de
prestations de gardiennage. Ces dernières peuvent résulter de la présence d'une alarme, d'équipements de vidéo-surveillance comme de la présence physique d'un gardien. Les ports disposant d'un tel
service doivent le déclarer.
7. L’exécution de prestations de collecte des eaux usées des navires.
Cette prestation est considérée comme exécutée dès lors que le port dispose en son périmètre
d'installations de réception ou de traitement des déchets d'exploitation des navires et des résidus de cargaison pouvant recueillir notamment les huiles usagées des opérations de vidange, les eaux de
fonds de cale et les eaux usées diverses.
8. La présence d’une station d’avitaillement.
A l'instar des commerces, ce critère est rempli pour les ports dans l'enceinte desquels est
présent au moins un local proposant des produits pétroliers ou des vivres et provisions destinés soit à être consommés par l'équipage et les passagers, soit à être utilisés pour le service de bord. Ce
critère est rempli même lorsque la station d'avitaillement n'a qu'une ouverture saisonnière.
9. La mise à disposition d’une aire de carénage.
Cet équipement doit être déclaré dès lors que dans l'enceinte du port est présent un bassin de
carénage, une cale sèche ou de halage ou une forme de radoub permettant d'effectuer des opérations d'entretien sur la coque d'un navire.
10. La présence de moyens de levage d’une capacité supérieure à 30 tonnes.
Cet équipement doit être déclaré dès lors que le port dispose dans son enceinte d'un
dispositif permettant la manipulation d'une charge égale ou supérieure à 30 tonnes, que cet équipement soit destiné à la manutention de produits ou au levage de navires.
b. La capacité moyenne d'accueil des postes d'amarrage du port de plaisance et le coefficient de pondération
80
Pour déterminer le coefficient de modulation applicable au port de plaisance,
outre le nombre de service et d'équipements, le propriétaire doit déclarer la capacité moyenne d'accueil des postes d'amarrage du port.
La capacité moyenne d'accueil est égale au rapport entre la somme des
longueurs des navires pouvant stationner sur chaque poste d'amarrage et la somme des postes d'amarrage présents au sein du port de plaisance.
Tous les postes d'amarrages présents dans l'enceinte du port sont à prendre en
compte, y compris les postes d'amarrage sur catways ou pontons flottants. En revanche, ne sont pas inclus dans ce calcul les dispositifs permanents d'amarrage par un corps mort ou directement par
ancre présents dans la rade d'un port, ni les postes qui se situent dans les zones d'échouage ou de carénage.
La capacité moyenne d'accueil est exprimée en mètres.
90
Une fois la capacité moyenne d'accueil des postes d'amarrage déterminée pour
un port de plaisance, elle est rattachée à l'une des 5 catégories de capacité d'accueil définie ci-dessous. Il lui est alors associé un coefficient de pondération, suivant le barème suivant :
Capacité moyenne d’accueil d’un poste d’amarrage (en mètres)
Coefficient de pondération
Inférieure ou égale à 8
2
Supérieure à 8 et inférieure ou égale à 10
4
Supérieure à 10 et inférieure ou égale à 14
6
Supérieure à 14 et inférieure ou égale à 18
8
Supérieure à 18
10
c. La détermination de la modulation du tarif
100
Pour la détermination de la modulation du tarif, il est appliqué, au nombre
d'équipements et services déclarés pour un port de plaisance, le coefficient de pondération associé à l'une des 5 catégories de capacité d'accueil dont il relève. Il est ainsi obtenu le nombre pondéré
d'équipements et de services offerts.
Exemple : Pour un port de plaisance déclarant 6
équipements et services parmi les 10 listés et une capacité moyenne d'accueil de ses postes d'amarrage de 14 mètres, le nombre pondéré d'équipements et de services offerts est calculé de la façon
suivante :
6 (soit le nombre d'équipements et services) x 6 (soit le coefficient de
pondération associé à une capacité d'accueil moyenne de 14 mètres) = 36
Le nombre pondéré d'équipements et de services offerts est ici de 36.
110
Le coefficient de modulation applicable au tarif est fixé en fonction du
nombre pondéré d'équipements et de services.
Une fois le nombre pondéré d'équipements et de services déterminé pour un port
de plaisance, il est rattaché à l'une des 5 catégories définie ci-dessous à laquelle est associé une modulation. Cette modulation s'applique à un des tarifs prévus au III de
l'article 1501 du CGI.
Nombre pondéré d’équipements et de services offerts
Modulation
Entre 0 et 20
- 40%
Entre 21 et 40
- 20%
Entre 41 et 60
0%
Entre 61 et 80
+ 20%
Entre 81 et 100
+ 40%
Exemple : Pour un port de plaisance de la
Méditerranée ayant un nombre pondéré d'équipements et de services offerts de 36, le tarif sera minoré de 20%. La valeur locative de ses postes d'amarrage sera donc fixée selon un tarif de 88 € (110 €
- 20%) par poste.
D. Détermination de la valeur locative d'un port de plaisance
120
Exemple : Soit un port maritime situé sur la façade atlantique et disposant de 4
000 places à flot avec une capacité moyenne d'accueil de 12 mètres.
L'ensemble des bassins du port est accessible à toute heure et leur entretien
nécessite 2 dragages annuels, en février et en novembre. Outre les équipements de sûreté, le port est équipé de 3 élévateurs mobiles d'une charge maximum de 50 tonnes, de containers récupérateurs des
huiles usagées sur chaque digue, de 3 pompes à carburant en libre service sur le ponton de la capitainerie et d'un Yacht-Club abritant un bar et un restaurant. 6 équipements et services sont donc
présents dans l'enceinte du port parmi les 10 pouvant être déclarés.
La capacité moyenne étant égale à 12 mètres, le coefficient de pondération
applicable est de 6. Le nombre pondéré d'équipements et services - égal au produit du nombre d'équipements et services par le coefficient de pondération - est de 6 x 6 = 36
En se référant au barème, la modulation proposée à la commission communale des
impôts directs sera donc de -20 %.
Si cette modulation est acceptée, la valeur locative d'un poste d'amarrage sera,
pour ce port, de 80 € - 20% = 64 €. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-20-10-60-20 | https://bofip.impots.gouv.fr/bofip/9797-PGP.html/identifiant=BOI-IF-TFB-20-10-60-20-20160426 | 2016-04-26 00:00:00 | e5fe561964cd3f28250580d1542922c49281bc29bf2735323312c2dace8c365d | [
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] |
I. Caractéristiques et modalités d'attribution des actions gratuites
A. Caractéristiques
1. Nature des titres
1
Il peut être procédé, au profit des salariés ou des mandataires sociaux de la société, à
l'attribution d'actions gratuites existantes ou à émettre. S'il s'agit d'actions existantes, la société doit les détenir au plus tard la veille du jour de leur attribution définitive aux
bénéficiaires.
Les actions attribuées doivent présenter un réel risque en capital. En outre, le rendement du
titre doit avoir un caractère aléatoire. Ces actions peuvent être des actions de préférence, dès lors qu'elles remplissent les conditions précitées.
Remarque : Sur le cas particulier des certificats de dépôt
américain « American depositary receipts » (ADR), cf. II-A § 390.
2. Attribution sans contrepartie financière
10
Les actions sont attribuées sans contrepartie financière.
Remarque : S'agissant du cas particulier des plans étrangers, cf.
II-A § 390.
3. Périodes d'indisponibilité
20
Le bénéficiaire d'une attribution d'actions gratuites ne devient propriétaire des titres
correspondants qu'au terme d'une période d'acquisition et ne peut pleinement en disposer qu'à l'issue, le cas échéant, d'une période de conservation. Des dérogations aux délais d’acquisition et de
conservation notamment en cas de décès ou d’invalidité sont toutefois prévues (cf. I-A-3-a-3° § 60 à 70 et I-A-3-b-3° § 110).
Enfin, certaines opérations réalisées au cours des périodes d’acquisition ou de conservation
revêtent un caractère intercalaire au plan juridique et fiscal (cf. I-A-4 § 130 et suiv.).
a. Période d'acquisition
1° Dispositions générales
30
L'attribution des actions est définitive au terme d'une période d'acquisition dont la durée
minimale est déterminée par l'AGE.
Le conseil d'administration ou le directoire ne peut pas réduire cette durée minimale, mais
peut, dans le cadre de l'exercice de ses prérogatives liées à la fixation des conditions d'attribution des actions (cf. I-B-2-b § 360), prévoir une
période d'acquisition d'une durée plus longue.
40
La période d'acquisition court à compter de la date d'attribution par le conseil
d'administration ou le directoire. Pendant cette période, le bénéficiaire, titulaire d'un simple droit de créance, n'est pas propriétaire des titres. Par suite, il ne possède aucun des droits qui leur
sont attachés, qu'il s'agisse des droits dits « politiques », notamment des droits de vote, ou des droits financiers, notamment des droits à dividende, même sous la forme d'une perception différée au
terme de la période d'acquisition.
Remarque : Les droits résultant de l'attribution gratuite d'actions sont
incessibles jusqu'au terme de la période d'acquisition (code de commerce [C. com.], art. L. 225-197-3).
50
Cette période permet aux bénéficiaires de remplir les conditions et, le cas échéant, les
critères d'attribution fixés par le conseil d'administration ou le directoire (cf. I-B-2-b § 360). Cela étant, même si ces conditions ou critères sont
satisfaits avant le terme de la période d'acquisition, les bénéficiaires ne seront propriétaires des titres qu'à son échéance.
2° Durée minimale
a° Actions gratuites dont l'attribution a été autorisée par une décision de l'Assemblée générale extraordinaire (AGE)
antérieure au 8 août 2015
52
Dans cette situation, la période d'acquisition déterminée par l'AGE ne peut être inférieure à
deux ans, conformément au I de
l'article
L. 225-197-1 du code de commerce dans sa rédaction antérieure à la loi n° 2015-990 du 6 août 2015 pour la croissance,
l'activité et l'égalité des chances économiques.
b° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE postérieure au 7 août 2015
54
Dans cette situation, la période d'acquisition déterminée par l'AGE ne peut être inférieure à
un an, conformément au I de
l'article
L. 225-197-1du code de commerce dans sa rédaction issue de la loi n° 2015-990 du 6 août 2015 pour la croissance,
l'activité et l'égalité des chances économiques.
3° Cas particuliers
60
En cas de décès du bénéficiaire, ses héritiers peuvent demander l'attribution des actions
dans un délai de six mois à compter du décès (C. com., art. L. 225-197-3). Dans ce cas, l'attribution des actions est définitive
au moment de la demande et, par suite, les héritiers ne sont plus tenus au respect du délai d'acquisition restant à courir.
70
En outre, l'AGE peut autoriser l'attribution anticipée des actions en cas d'invalidité de
l'attributaire correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du
code de la sécurité sociale (CSS) en application du sixième alinéa du I de
l'article
L. 225-197-1 du code de commerce.
b. Période de conservation
1° Dispositions générales
80
Au terme de la période d'acquisition, le bénéficiaire est propriétaire des actions.
Toutefois, il peut être tenu de les conserver pendant une période dont la durée minimale est déterminée par l'AGE.
Le conseil d'administration ou le directoire ne peut pas réduire cette durée minimale mais
peut, dans le cadre de l'exercice de ses prérogatives liées à la fixation des conditions d'attribution des actions (cf. I-B-2-b § 360), fixer une période
de conservation d'une durée plus longue.
90
Pendant cette période, le bénéficiaire ne peut ni céder à titre onéreux ou
gratuit, que ce soit en pleine propriété ou sous forme démembrée, ni louer, les actions gratuites.
2° Durée minimale
a° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE antérieure au 8 août 2015
95
Dans cette situation, la période d'acquisition déterminée par l'AGE ne peut
être inférieure à deux ans.
Toutefois, pour les actions attribuées du 1er janvier 2007 au 7
août 2015, conformément au septième alinéa du I de l'article L. 225-197-1 du code de commerce dans sa rédaction antérieure à la
loi n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques, l'AGE peut réduire
ou supprimer cette durée, lorsqu'elle retient une période d'acquisition d’une durée au moins égale à quatre ans pour tout ou partie des actions attribuées.
Remarque : Pour les actions gratuites attribuées du 1er janvier
2007 au 27 septembre 2012, le bénéfice du régime d'imposition spécifique à l'impôt sur le revenu reste, en tout état de cause, subordonné à la conservation des titres pendant un délai minimum de deux
à compter de leur acquisition définitive conformément aux dispositions du I de
l'article
80 quaterdecies du CGI dans sa rédaction antérieure à
l'article
11 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. La cession à titre onéreux ou gratuit, que ce soit en pleine propriété ou en démembrement, ou la mise en location des actions
pendant cette période de conservation fiscale, entraîne la perte du régime fiscal et social spécifique pour les seules actions cédées durant cette période. Cette période d'indisponibilité est
supprimée pour les actions gratuites attribuées à compter du 28 septembre 2012.
b° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE postérieure au 7 août 2015
100
Dans cette situation, l'AGE n'est pas tenue de prévoir une période minimale de
conservation. Cela étant, la durée cumulée des périodes d'acquisition et de conservation ne peut pas être inférieure à deux ans, conformément au huitième alinéa du I de
l'article
L. 225-197-1 du code de commerce dans sa rédaction issue de la loi n° 2015-990 du 6 août 2015 pour la croissance,
l'activité et l'égalité des chances économiques.
3° Cas particulier
110
En cas de décès ou d'invalidité de l'attributaire correspondant au classement dans la deuxième
ou la troisième des catégories prévues à l'article L. 341-4 du CSS, les actions deviennent librement cessibles en
application respectivement de l'article L. 225-197-3 du code de commerce et du septième alinéa du I de
l'article
L. 225-197-1 du code de commerce
(120)
4. Caractère intercalaire de certaines opérations
130
En application des dispositions du code de commerce et du code général des
impôts, certaines opérations revêtent un caractère intercalaire au regard de la période d'acquisition et de conservation. Ces opérations continuent de permettre le report de l'imposition au moment de
la disposition, de la cession, de la conversion au porteur ou de la mise en location des actions reçues à l'issue de l'opération.
L'année de disposition s'entend de l'année au cours de laquelle le bénéficiaire a disposé des
titres (à titre onéreux ou à titre gratuit) et non pas comme l'année au cours de laquelle il les a acquis définitivement.
a. Pendant la période d’acquisition
140
En application du III de
l’article
L. 225-197-1 du code de commerce, revêtent un caractère intercalaire les opérations d'échange sans soulte d'actions résultant d'une opération de fusion ou de scission réalisée conformément à la
réglementation en vigueur.
Remarque : Afin de respecter ce principe aucun versement en espèce n’est
possible pour compenser les rompus. Le nombre d’actions nouvelles à recevoir devra être arrondi au nombre entier inférieur le plus proche et le bénéficiaire des actions nouvelles devra renoncer aux
éventuelles indemnités prévues par le plan.
Au plan juridique, l'intervention de l'une de ces opérations n’interrompt donc pas la
période d’acquisition. Ainsi, par exemple, si une opération de fusion intervient en période d’acquisition, le délai d’acquisition reste calculé à compter de la date d'attribution par la société
absorbée des droits à attribution d’actions gratuites.
150
Au plan fiscal, ces échanges n’interrompent pas le décompte du délai d’indisponibilité
fiscale applicable aux actions gratuites attribuées jusqu'au 27 septembre 2012, sous réserve qu’aucune indemnisation ne soit perçue par les attributaires notamment à titre de rompus et, le cas
échéant, que les critères initiaux d’acquisition définitive, notamment ceux liés à la performance, soient adaptés de manière à conserver l’esprit des critères initiaux.
160
En outre, l’AGE peut autoriser le conseil d’administration ou le directoire à adapter le
nombre d’actions gratuites attribuées en vue de garantir la neutralité desdites opérations de fusion ou de scission sur les droits des attributaires à des actions de la société émettrice.
Sous réserve que l’ajustement n’ait pour objet et pour seul effet que de préserver à
l’identique les droits des bénéficiaires, les droits complémentaires offerts à titre d’ajustement, sur la base de la parité retenue pour l’opération de fusion ou de scission, bénéficient du régime
fiscal spécifique et sont soumis aux mêmes conditions et critères que ceux portant sur les droits initiaux.
Remarque : Le nombre de droits issus de l’ajustement réalisé à partir de la
valeur réelle des sociétés étant, le cas échéant, arrondi à l’unité la plus proche et aucune indemnité n’étant versée à quel que titre que ce soit.
170
A défaut d’une telle autorisation de l’AGE, dès lors qu’aucune disposition législative ne
prévoit d’adapter le nombre d’actions à attribuer, les droits complémentaires offerts à titre d’ajustement sont en principe considérés comme des avantages en nature imposables à l’impôt sur le revenu,
selon les règles de droit commun des traitements et salaires, au titre de l’année au cours de laquelle ils sont définitivement acquis. Les actions issues de ces droits complémentaires sont alors
librement cessibles.
180
L’AGE peut également autoriser le conseil d’administration ou le directoire à adapter le
nombre d’actions gratuites attribuées à l’occasion d’opérations sur le capital de la société intervenant pendant la phase d’acquisition, en vue de garantir la neutralité desdites opérations sur les
droits des attributaires à des actions de la société émettrice.
Sous réserve qu’il n’ait pour objet et pour seul effet que de préserver à l’identique les
droits des bénéficiaires, l’ajustement du nombre d’actions gratuites attribuées ne remet alors pas en cause la validité de l’attribution initiale. En outre, les actions gratuites nouvelles sont
soumises aux mêmes conditions et critères que ceux portant sur les droits initiaux. Elles sont ainsi notamment grevées du délai d’acquisition restant à courir à la date de l’ajustement des droits
initiaux.
Ainsi, dans le cadre d’une augmentation de capital, avec maintien du droit préférentiel de
souscription (DPS), réalisée par la société durant la période d’acquisition des actions gratuites, l’ajustement du nombre d’actions gratuites peut être réalisé en appliquant au nombre d’actions
gratuites initialement attribuées :
- soit le rapport entre la valeur de l’action avant détachement du droit préférentiel de
souscription (DPS) et la valeur de l’action après détachement du DPS (valeur “ex droit”), la valeur de l’action et la valeur “théorique” du DPS étant déterminées sur la base de la moyenne des cours
pondérés de l’action lors des trois dernières séances de cotation précédant le détachement du DPS ;
- soit le rapport entre la valeur du DPS augmenté de la valeur “ex droit” de l’action et la
valeur “ex droit” de l’action, telles que ces valeurs ressortent de la moyenne des premiers cours cotés pendant toutes les séances de bourse incluses dans la période de souscription.
Remarque : Ces deux méthodes d’ajustement correspondent à la transposition
des règles applicables en matières d’options sur titres.
190
Les opérations sur le capital concernées sont les opérations mentionnées à
l’article L. 225-181 du code de commerce, c’est-à-dire l’amortissement ou la réduction du capital, l’attribution gratuite
d'actions, la modification de la répartition des bénéfices, l’incorporation au capital de réserves, bénéfices ou primes d'émission, la distribution de réserves ou toute émission de titres de capital
ou de titres donnant droit à l'attribution de titres du capital comportant un droit de souscription réservé aux actionnaires.
Dans ce cas, l'ajustement du nombre d'actions gratuites est réalisé en transposant les
règles applicables en matière d'options sur titres prévues par les articles R. 225-137 et suivants du code de commerce.
Par suite, en cas de distribution de réserves ou de primes d'émission, l'ajustement peut
être réalisé en ajustant le nombre d'actions gratuites dans les conditions prévues au 3° de l'article R. 228-91 du code de
commerce.
Aucun versement en espèces ne doit avoir lieu, notamment pour compenser d'éventuels rompus,
et le bénéficiaire doit renoncer expressément à toutes les indemnités qui pourraient lui être attribuées en compensation de l'ajustement.
b. Pendant la période de conservation
200
En application du III de
l’article
L. 225-197-1 du code de commerce, les opérations présentant un caractère intercalaire pendant la période de conservation sont :
- d’une part, les opérations d'échange sans soulte d'actions résultant d'une opération de
fusion, de scission, d'offre publique, de division ou de regroupement réalisée conformément à la réglementation en vigueur.
Remarque : Par respect de ce principe aucun versement en
espèce n’est possible pour compenser les rompus. Le nombre d’actions nouvelles à recevoir devra être arrondi au nombre entier inférieur le plus proche et le bénéficiaire des actions nouvelles devra
renoncer aux éventuelles indemnités prévues par le plan ;
- d’autre part, les opérations d’apport à une société ou à un fonds commun de placement dont
l'actif est exclusivement composé de titres de capital ou donnant accès au capital émis par la société ou par une société qui lui est liée au sens de
l'article L. 225-197-2 du code de commerce (sur la définition des sociétés liées, il convient de se reporter au
BOI-RSA-ES-20-20-10-10 au II-A-2 § 40 à 70).
Remarque : Cette disposition permet de regrouper le portage
des titres des salariés d’une société et ainsi faciliter la gestion de ce dispositif d’actionnariat salarié.
L'intervention de l'une de ces opérations n’interrompt donc pas la période
de conservation pour les actions reçues en échange.
210
Au regard de
l’article
80 quaterdecies du CGI , les opérations d'échange sans soulte d'actions résultant d'une opération d'offre publique, de fusion, de scission, de division ou de regroupement réalisée conformément à
la réglementation en vigueur présentent également un caractère intercalaire.
En outre, dans la mesure où l'attribution d'actions gratuites a été réalisée au profit de
l'ensemble des salariés de l'entreprise, pour les actions attribuées à compter du 28 septembre 2012, les opérations d'apport d’actions gratuites, pendant la période de conservation, à une société ou à
un fonds commun de placement dont l'actif est exclusivement composé de titres de capital ou donnant accès au capital émis par la société ou par une société qui lui est liée au sens de
l'article L. 225-197-2 du code de commerce sont également considérées comme des opérations intercalaires sous réserve du
respect des conditions suivantes :
- l’opération d’apport est réalisée dans des conditions normales, avec une parité d’échange
déterminée sur la base de la valeur réelle des titres ;
- la société bénéficiaire répond aux conditions susvisées jusqu’à l’expiration de la période
de conservation ;
- l’échange est réalisé sans soulte et aucune indemnité, à titre de rompus ou autres, ne
doit être perçue par les attributaires lors de l’échange ;
- l’apport des actions gratuites s’inscrit dans le cadre d’une opération visant à favoriser
le regroupement de l’actionnariat salarié dans une structure unique afin d’en faciliter la gestion. Tel n’est pas le cas des opérations de reprise d’entreprise. Ainsi, le caractère intercalaire de
l’apport ne sera pas reconnu si la société bénéficiaire de l’apport détient, directement ou indirectement, au moins 40 % du capital et des droits de vote de la société émettrice des actions gratuites
ou si l’apporteur détient ou est destiné à détenir, directement ou indirectement, plus de 10% du capital de cette société.
Le cas échéant, les actions gratuites apportées sont prises en compte pour l’appréciation
des limites individuelles d’attribution ultérieure d’actions gratuites.
Par tolérance, il est admis qu'une telle opération revêt également un caractère intercalaire
pour les attributions antérieures au 28 septembre 2012.
Les actions reçues en échange doivent être conservées jusqu’au terme de la période de
conservation juridique ou, le cas échéant et si elle est supérieure, d’indisponibilité fiscale.
220
Par suite, l’ensemble des opérations visées au III de
l'article
L. 225-197-1 du code de commerce sont considérées comme intercalaires au plan fiscal sous réserve notamment qu’aucune indemnité ne soit perçue par les attributaires, à titre de rompus par exemple
et sous réserve des conditions posées au I-A-4-b § 210 concernant les opérations d'apport d’actions gratuites à une société ou à un fonds commun de placement dont l'actif est
exclusivement composé de titres de capital ou donnant accès au capital émis par la société.
L'intervention de l'une de ces opérations n’interrompt donc pas la période d'indisponibilité
fiscale applicable aux actions attribuées jusqu'au 27 septembre 2012.
Ainsi, par exemple, si une opération de fusion intervient pendant la période de
conservation, le délai de conservation reste calculé à compter de la date d'attribution définitive par la société absorbée des actions gratuites.
Au terme du délai de conservation, lors de la cession ultérieure des actions reçues en
échange, l’avantage correspondant à la valeur du titre échangé à la date d’acquisition définitive (« gain d’acquisition ») est imposé dans les conditions du 6 bis de
l’article 200 A du CGI pour les actions gratuites attribuées jusqu'au 27 septembre 2012, et dans les conditions de
l'article
80 quaterdecies du CGI pour les actions gratuites attribuées à compter du 28 septembre 2012.
230
Enfin, l'intervention des opérations mentionnées au I-A-4-b § 220 ne
constitue pas un fait générateur de l’imposition de l’éventuelle plus-value de cession sous réserve que les conditions prévues à
l’article
150-0 B du CGI soient respectées.
Ainsi, la plus-value de cession constatée lors de l’apport d’actions gratuites à un FCPE ne
peut jamais bénéficier du sursis d’imposition.
c. Cas particulier des opérations de restructuration étrangères
240
Par principe, les opérations de restructuration engagées par des sociétés de droit étranger
ne sont pas réalisées conformément aux dispositions du code de commerce français et ne présentent donc pas de caractère intercalaire. Toutefois, dans la mesure où :
- la restructuration est réalisée conformément à l'un des cas prévu par la législation
territorialement applicable ;
- les salariés bénéficiaires d'actions gratuites subissent l'opération ;
- l’échange est réalisé sans soulte et aucune indemnité, à titre de rompus ou autres, ne
doit être perçue par les attributaires lors de l’échange ;
- et les ajustements opérés sur les actions ne procurent aucun gain à leurs titulaires,
il est admis de considérer que l'opération de restructuration présente un caractère
intercalaire au regard des délais d'acquisition ou de conservation des actions gratuites.
Les quatre conditions précitées sont cumulatives.
d. Opérations ne présentant jamais un caractère intercalaire
250
Les opérations d’échange non mentionnées au I-A-4
§ 130 à 240 font perdre le bénéfice du régime fiscal spécifique des actions gratuites. Tel est notamment le cas :
- des échanges de droits à attribution d’actions gratuites qui résulteraient d’une offre
publique d’échange réalisée pendant la période d’acquisition ;
- des apports de titres à une société dont l’actif n’est pas exclusivement composé de titres
de capital ou donnant accès au capital émis par la société ou par une société qui lui est liée au sens de l'article L. 225-197-2 du
code de commerce ;
- des opérations d’échange résultant d'une opération mentionnée au I-A-4 § 130 à
240 lorsque ces opérations comportent le paiement d’une soulte ou d’une indemnité à titre de rompus au profit des attributaires des actions gratuites ;
- la cession par anticipation d’actions afin d’éviter les rompus ne constitue pas une
opération intercalaire et ne bénéficie donc pas du régime de faveur même si l’opération d’échange qui fait suite à cette cession anticipée répond aux conditions posées au I-A-4 § 130 à
240. La remise en cause du régime ne concerne toutefois que les seules actions cédées par anticipation.
5. Limites à la libre cessibilité des actions à l'échéance de la période de conservation
a. « Fenêtres négatives » générales
260
En application du I de
l'article
L. 225-197-1 du code de commerce, les actions gratuites attribuées par une société dont les titres sont admis aux négociations sur un marché réglementé ne peuvent pas être cédées à l'issue de la
période de conservation :
- dans le délai de dix séances de bourse précédant et de trois séances de bourse suivant la
date à laquelle les comptes consolidés, ou à défaut les comptes annuels, sont rendus publics ;
- dans le délai compris entre la date à laquelle les organes sociaux de la société ont
connaissance d'une information qui, si elle était rendue publique, pourrait avoir une incidence significative sur le cours des titres de la société, et la date postérieure de dix séances de bourse à
celle où cette information est rendue publique.
270
S'agissant du cas particulier des plans étrangers, cf.
II-B § 420 à 490.
280
Ces périodes d'incessibilité, appelées encore « fenêtres négatives », s'appliquent quelle
que soit la qualité, salarié ou mandataire social, des bénéficiaires.
b. Limite spécifique aux mandataires sociaux
290
Le II de
l’article
L. 225-197-1 du code de commerce prévoit une restriction spécifique aux dirigeants mandataires qui s’ajoute aux « fenêtres négatives générales ».
300
Lors de l'attribution d'actions gratuites au président du conseil d'administration, au
directeur général, aux directeurs généraux délégués, aux membres du directoire ou au gérant d'une société par actions, le II de
l'article
L. 225-197-1 du code de commerce prévoit que le conseil d'administration ou, selon le cas, le conseil de surveillance :
- soit décide que ces actions ne peuvent être cédées par les intéressés avant la cessation
de leurs fonctions ;
- soit fixe la quantité de ces actions qu'il sont tenus de conserver au nominatif jusqu'à la
cessation de leurs fonctions.
L'information correspondante est publiée dans le rapport mentionné à
l'article
L. 225-102-1 du code de commerce.
Remarque : Ces dispositions s'appliquent aux actions gratuites attribuées
depuis le 31 décembre 2006.
Le bénéfice du régime fiscal spécifique est également subordonné, le cas échéant, au respect
des dispositions particulières qui restreignent ou encadrent l’attribution d’actions gratuites aux dirigeants des entreprises aidées ou soutenues par l’État et des entreprises publiques dans les
conditions prévues notamment par le
décret n° 2009-348 du 30 mars
2009 et le décret n° 2009-445 du 20 avril 2009 pris
en application de
l’article
6 de la loi n° 2008-1061 du 16 octobre 2008 de finances rectificative pour le financement de l’économie et de
l’article
25 de la loi n° 2009-431 du 20 avril 2009 de finances rectificative pour 2009.
B. Modalités d'attribution des actions gratuites
1. Autorisation préalable de l'AGE
310
Conformément à
l'article
L. 225-197-1 du code de commerce, l'attribution d'actions gratuites par le conseil d'administration ou le directoire procède d'une autorisation donnée par l'AGE, sur rapport du conseil
d'administration ou du directoire, selon le cas, et sur le rapport spécial des commissaires aux comptes.
Remarque : Dans les SAS, il faudra se référer aux statuts
pour déterminer l'organe compétent. Pour les sociétés étrangères, cf. II-B-2 § 460.
a. Contenu de l'autorisation de l'AGE
320
L'assemblée désigne les bénéficiaires potentiels des attributions d'actions gratuites.
L'autorisation peut concerner l'ensemble du personnel ou seulement certaines catégories de personnel.
Elle fixe le pourcentage maximal du capital social pouvant être attribué, la durée de
validité de l'autorisation et les durées minimales des périodes d'acquisition et de conservation.
L'autorisation de l'AGE peut également prévoir une attribution définitive anticipée des
actions en cas d'invalidité correspondant au classement du bénéficiaire dans la deuxième ou la troisième des catégories prévues à
l'article L. 341-4 du CSS qui ne remet pas en cause le bénéfice du régime spécifique d'imposition.
b. Validité de l'autorisation de l'AGE
330
La durée de l'autorisation permettant d'attribuer des actions gratuites est fixée par l'AGE.
Elle ne peut excéder trente-huit mois.
Remarque : S'agissant du cas particulier des
plans étrangers, cf. II-B-2 § 470.
2. Décision d'attribution
340
Cette décision appartient au conseil d'administration ou, selon le cas, au directoire. Pour
les sociétés dépourvues de conseil d'administration ou de directoire, notamment, pour les SAS, ces décisions doivent être prises par un organe habilité équivalent. L'organe compétent est le gérant
pour les SCA (C. com, art. L. 226-7) ; il s'agit du président ou des dirigeants désignés par les statuts dans les SAS
(C.
com, art. L. 227-1).
Remarque : S'agissant du cas particulier des sociétés
étrangères, cf. II-B-2 § 460.
a. Détermination des bénéficiaires
350
Il appartient au conseil d'administration ou au directoire, selon le cas, de déterminer
l'identité des bénéficiaires des attributions d'actions gratuites au sein du personnel ou, le cas échéant, des catégories de personnel désignées par l'AGE.
Pour plus de précisions sur ce point, il convient de se reporter au
BOI-RSA-ES-20-20-10-10 au II § 20 et suivants.
b. Conditions et critères d'attribution
360
Le conseil d'administration ou le directoire fixe les conditions et, le cas échéant, les
critères d'attribution des actions.
Seule la fixation de conditions est donc obligatoire, qui peut consister en la seule
détermination par le conseil d'administration ou le directoire, dans le cadre défini par l'AGE, de la durée des périodes d'acquisition et de conservation des actions par les attributaires.
L'organe exécutif peut fixer des conditions supplémentaires, ainsi que des critères
d'attribution.
Par exemple, les actions peuvent être acquises sous condition d'ancienneté, c'est-à-dire que
leur acquisition sera définitive quand le bénéficiaire aura atteint l'ancienneté exigée. Pour autant, le bénéficiaire des actions ne pourra en être véritablement propriétaire qu'au terme de la période
d'acquisition et ce, même si la condition liée à l'ancienneté est remplie avant son échéance.
Il peut être également prévu des conditions relatives à la présence dans l'entreprise des
bénéficiaires au terme de la période d'acquisition. A défaut de précision sur ce point par l'organe exécutif, au terme de la période d'acquisition, le bénéficiaire sera propriétaire des actions même
s'il ne fait plus partie du personnel de la société (par exemple, suite à démission ou licenciement) ou s'il n'est plus titulaire d'un mandat social.
Quant aux critères, ceux-ci peuvent être, par exemple, liés à la performance appréciée soit
au niveau individuel, soit au niveau de l'entreprise.
D'une manière générale, les conditions et critères d'attribution portent sur la période
d'acquisition des actions, la seule obligation des attributaires au-delà de cette période étant de conserver les actions pendant la période déterminée conformément à l'autorisation délivrée par l'AGE.
En effet, au terme de la période d'acquisition, le bénéficiaire est propriétaire des titres
et n'a plus de condition à respecter (sauf, le cas échéant, celle de conserver les titres ; cf. I-A-3-b § 80 et suiv.). Ainsi, par exemple, le bénéficiaire ne
peut être contraint d'apporter lesdites actions à une autre entreprise au terme de la période de conservation.
3. Obligations d'information
370
En application de
l'article L. 225-197-4 du code de commerce, l'assemblée générale ordinaire est informée chaque année au moyen d'un rapport
spécial des opérations réalisées en vertu des dispositions prévues à
l'article
L. 225-197-1 du code de commerce, l'article L. 225-197-2 du code de commerce et
l'article L. 225-197-3 du code de commerce.
Ce rapport mentionne le nombre et la valeur des actions qui, durant l'année et à raison des
mandats et fonctions exercés dans la société, ont été attribuées gratuitement à chacun de ces mandataires par la société, ou par une société étrangère mère ou filiale de celle dans laquelle ils
exercent leur mandat, et par celles qui lui sont liées dans les conditions prévues à l'article L. 225-197-2 du code de commerce.
Il rend compte également du nombre et de la valeur des actions qui ont été attribuées
gratuitement durant l'année à chacun de ces mêmes mandataires, à raison des mandats et fonctions qu'ils y exercent, par les sociétés contrôlées au sens de
l'article
L. 233-16 du code de commerce, ainsi que du nombre et de la valeur des actions qui, durant l'année, ont été attribuées gratuitement par la société, ou sa mère ou filiale étrangère, et par les
sociétés ou groupements qui lui sont liés dans les conditions prévues à l'article L. 225-197-2 du code de commerce, à chacun des dix salariés de la société non mandataires sociaux dont le nombre
d'actions attribuées gratuitement est le plus élevé.
En outre, il indique le nombre et la valeur des actions qui, durant l'année, ont été
attribuées gratuitement par la société, ou sa mère ou filiale étrangère, et par les sociétés ou groupements qui lui sont liés dans les conditions prévues à l'article L. 225-197-2 du code de commerce,
à l'ensemble des salariés bénéficiaires ainsi que le nombre de ceux-ci et la répartition des actions attribuées entre les catégories de ces bénéficiaires.
Remarque : Cette information concerne les attributions gratuites d'actions
autorisées par les assemblées générales extraordinaires réunies depuis le 4 décembre 2008.
En application de
l'article L. 225-197-5 du code de commerce, l'assemblée générale ordinaire de la société contrôlant majoritairement, directement
ou indirectement celle qui attribue les actions gratuites, est également destinataire des informations contenues dans le rapport.
II. Cas particulier des plans étrangers
A. Sociétés, bénéficiaires et titres concernés
380
En application de
l’article
80 quaterdecies du CGI, les actions gratuites attribuées, dans les mêmes conditions que celles prévues de
l'article
L. 225-197-1 du code de commerce à l'article L. 225-197-6 du code de
commerce, par des sociétés dont le siège est situé à l’étranger et qui sont mère ou filiale de celle dans laquelle l’attributaire exerce son activité bénéficient du régime spécial d'imposition.
Remarque : La notion relation mère-fille s'entend au sens des
1° et 2° du I de l'article L. 225-197-2 du code de commerce c'est-à-dire un lien établissant une détention directe ou indirecte
du capital ou des droits de vote de 10 % entre les sociétés concernées (BOI-RSA-ES-20-20-10-10 au II-A-2 § 40).
390
Les sociétés étrangères concernées sont celles qui s'apparentent aux sociétés éligibles de
droit français (BOI-RSA-ES-20-20-10-10 au I-B § 10) et qui, compte tenu de leurs caractéristiques propres, sont en mesure d'attribuer des actions
gratuites dans les conditions prévues par le code de commerce.
Compte tenu de la diversité des formes que peuvent revêtir ces sociétés, il n'est pas
possible d'en dresser une liste exhaustive et l'éligibilité de certains types de sociétés pourra reposer, dans certaines situations, sur une approche au cas par cas.
Cela étant, la nature des titres attribués, qui doivent être de véritables titres de capital
et au rendement aléatoire, constitue une condition substantielle d'éligibilité au régime de faveur attaché au dispositif d'actions gratuites.
Remarque : Cas particulier des certificats de dépôt américain « American
depositary receipts » (ADR).
Les certificats de dépôt visés au b du paragraphe 6 de l'article 10 de la
convention franco-américaine en vue d'éviter les doubles impositions et de prévenir l'évasion
et la fraude fiscales en matière d'impôts sur le revenu et sur la fortune du 31 août 1994, sont considérés comme des titres éligibles lorsque les conditions suivantes sont remplies :
- les certificats attestent la détention d'actions de la société attributrice ;
- l'interposition de titres fiduciaires est justifiée par des contraintes juridiques propres à
l'État où est constitué le plan ;
- le titulaire du plan supporte effectivement le risque capitalistique ;
- le plan remplit par ailleurs les autres conditions prévues par le dispositif.
S’agissant par ailleurs de l'absence de contrepartie financière en principe requise (cf.
I-A-2 § 10), il est admis, pour les sociétés étrangères dont la législation exige une participation financière des attributaires, que les titres puissent
être attribués moyennant le versement d’une somme symbolique. Le caractère symbolique de la contrepartie s’apprécie en fonction de la valeur réelle de l’action, c’est-à-dire de son cours de bourse si
elle est cotée, au moment de son attribution.
A titre de règle pratique, il est admis qu’une participation financière des attributaires
qui n’excède pas 5 % de la valeur réelle des titres au jour de l’attribution revêt un caractère symbolique et ce, même si elle correspond à la valeur nominale des titres.
Remarque : Cette participation symbolique s’impute sur le
montant imposable de l’avantage (« gain d’acquisition ») [BOI-RSA-ES-20-20-20 au I § 10 et suiv.].
400
Par ailleurs, le code de commerce prévoit, dans certains cas, des règles différentes pour
l’attribution d’actions gratuites selon qu’il s’agit ou non de sociétés dont les titres sont admis aux négociations sur un marché réglementé.
Les sociétés étrangères qui attribuent des actions gratuites doivent en principe respecter
ces règles étant précisé que :
- la notion de marché réglementé est une notion communautaire résultant de la
directive 93/22/CEE du Conseil, du 10 mai 1993, concernant les services d'investissement dans le domaine
des valeurs mobilières, puis de la directive 2004/39/CE du Parlement européen et du Conseil du
21 avril 2004 concernant les marchés d'instruments financiers ; les dispositions de ces directives ont été étendues aux États parties à l’accord sur l’Espace économique européen (EEE) ; la liste
des marchés réglementés est publiée chaque année par la Commission européenne au Journal officiel de l'Union européenne ;
- il convient d’assimiler à des marchés réglementés, pour le dispositif des actions
gratuites, les marchés hors de l’EEE régis par des règles analogues, comme par exemple le NYSE (New York Stock Exchange) ou le NASDAQ (National Association of Securities Dealers Automated
Quotations).
410
En outre, il est admis que le régime fiscal et social spécifique est applicable aux actions
gratuites attribuées par une société dont le siège est situé à l’étranger aux salariés employés en France au sein d’un établissement stable (par exemple une succursale) ou d’un quartier général, ou au
sein d’un établissement stable d’une autre société dont le siège est situé à l’étranger et qui est mère ou filiale de la société attributrice.
Ainsi, par exemple, les salariés d’une succursale française de la filiale anglaise d’une
société américaine peuvent se voir attribuer des actions gratuites par celle-ci et bénéficier du régime fiscal et social spécifique.
B. Adaptation au code de commerce du plan étranger
420
Les actions gratuites doivent être attribuées, dans les mêmes conditions que celles prévues
de
l'article
L. 225-197-1 du code de commerce à l'article L. 225-197-6 du code de
commerce.
Cela étant, si certaines conditions formelles peuvent être adaptées, pour tenir compte de la
législation, notamment commerciale, applicable à la société étrangère, d’autres conditions considérées comme substantielles doivent impérativement être respectées.
A cet égard, des modifications doivent, le cas échéant, être apportées au plan étranger, par
exemple sous la forme d’un sous-plan. Il n’est pas nécessaire que le plan (ou le sous-plan) étranger reprenne in extenso les dispositions pertinentes du code de commerce. En revanche, les
modifications apportées aux dispositions non conformes (ou dérogatoires) doivent être expressément mentionnées.
1. Conditions « substantielles »
430
Le « plan » étranger d'attribution d'actions gratuites ou, le cas échéant, le « sous-plan »
français, doivent notamment respecter impérativement les conditions substantielles suivantes, en tant qu'il concerne les attributaires des entreprises françaises :
440
Une société dont les titres ne sont pas cotés ne peut attribuer des actions gratuites qu’à
ses propres salariés et mandataires sociaux investis de fonctions de direction, ainsi qu’aux salariés de ses filiales (BOI-RSA-ES-20-20-10-10 au
II-A-2 § 40 et § 60).
La limite d’attribution individuelle prévue au troisième alinéa du II de
l’article
L. 225-197-1 du code de commerce s’applique également aux bénéficiaires d’un plan étranger qui exercent leur activité en France.
Il en est de même en principe de la limite globale d’attribution d’actions gratuites prévue
au deuxième alinéa du I de l’article L. 225-197-1 du code de commerce .
La limite spécifique d’attribution prévue par
l’article L. 225-197-6 du code de commerce pour les sociétés cotées qui attribuent des actions gratuites aux mandataires sociaux
doit également être respectée par les sociétés étrangères qui attribuent gratuitement des actions aux dirigeants de leurs filiales dont le siège social est situé en France ou à ceux de leurs
succursales situées en France.
Dans ce cas, le respect de la condition tenant à l’attribution, la mise en place ou
l’amélioration des dispositifs d’actionnariat salarié et d’épargne salariale au profit de l’ensemble des salariés de la société cotée et d’au moins 90 % de l’ensemble des salariés de ses filiales
prévue aux 1°, 2° ou 3° de l’article L. 225-197-6 du code de commerce s’apprécie en prenant en compte les salariés des filiales et succursales françaises de la société étrangère attributrice.
Ces dispositions s’appliquent aux attributions d’actions gratuites autorisées par les AGE
réunies à compter du 4 décembre 2008. Lorsque la durée de validité de l’autorisation donnée par l’AGE (ou l’organe équivalent) est supérieure à soixante-seize mois sans remettre en cause le bénéfice
du régime fiscal spécifique, ces dispositions s’appliquent aux attributions d’actions gratuites réalisées au plus tard le 4 décembre 2014 si elles sont réalisées sur la base d’une autorisation de
l’AGE antérieure au 4 décembre 2008.
450
Le plan doit comporter la période d’acquisition des droits et, le cas échéant, de
conservation des actions (cf. I-A-3 § 20 à 100).
Il doit s’agir d’une attribution conditionnelle et à terme des actions en sorte que, pendant
la période d’acquisition, les bénéficiaires ne sont titulaires que d’un simple droit de créance à l’égard de la société et ne sont donc investis d’aucun des attributs de l’actionnaire. Ils ne peuvent
donc notamment pendant cette période prétendre aux dividendes, même sous la forme d’une prime équivalente ou d’une perception différée à la date d’attribution définitive des actions.
La suppression ou la réduction de la période de conservation prévue par le code de commerce
reste possible mais ne dispense pas le bénéficiaire du respect de la période d’indisponibilité fiscale de deux ans à l’issue de la période d’acquisition qui est prévue à
l’article
80 quaterdecies du CGI, pour les actions gratuites attribuées jusqu'au 27 septembre 2012.
La liste limitative des dérogations aux périodes d’acquisition et de conservation prévues
par le code de commerce en cas de réalisation de certains événements doit impérativement être respectée.
Le plan (ou sous-plan) étranger doit aussi prévoir des périodes d’incessibilité des actions
cotées dites « fenêtres négatives » (cf. I-A-5-a § 260 à 280). Toutefois, le strict respect de ces périodes ne sera pas exigé lorsque la législation
locale applicable aux sociétés étrangères prévoit elle-même des périodes d’interdiction de revente des actions qui, sans correspondre exactement à celles prévues par le code de commerce, offrent des
garanties équivalentes.
En revanche, la « fenêtre négative » spécifique aux mandataires sociaux prévue au II de
l’article
L. 225-197-1 du code de commerce ne s’applique pas aux dirigeants des filiales et, par voie de conséquence, aux dirigeants des filiales françaises de sociétés étrangères attributrices d’actions
gratuites.
2. Conditions « formelles »
460
Certaines conditions formelles, tenant par exemple à la compétence des organes sociaux
habilités à autoriser l’attribution d’actions gratuites ou à y procéder effectivement, peuvent être adaptées pour tenir compte de la législation, notamment commerciale, applicable à la société
étrangère.
Ainsi, en pratique :
- l’autorisation d’attribuer des actions gratuites est donnée par l’organe ad hoc de la
société étrangère habilité, lequel peut être différent de celui qui a compétence en matière de décision relative au capital ;
- s'agissant de la décision d’attribution, en l'absence de conseil d’administration ou de
directoire, cette décision est prise par l’organe habilité équivalent.
Remarque 1 : Le régime des actions gratuites issu de la
loi n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques concerne
exclusivement les actions gratuites dont l'attribution a été autorisée, par décision prise entre le 8 août 2015 et le 30 décembre 2016, par l'organe ad hoc habilité de la société étrangère. L'adoption
d'un sous-plan par le conseil d'administration ou équivalent à compter du 8 août 2015 se rapportant à une autorisation d'attribution antérieure à cette même date ne peut pas ouvrir droit au bénéfice
de ce régime.
Remarque 2: Le régime des actions gratuites issu de la
loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 concerne exclusivement celles dont l'attribution a été
autorisée, à compter du 31 décembre 2016, par l'organe ad hoc habilité de la société étrangère. L'adoption d'un sous-plan par le conseil d'administration ou équivalent à compter du 31 décembre 2016 se
rapportant à une autorisation d'attribution antérieure à cette même date n'est donc pas concerné par ce régime.
En conséquence, les actions gratuites issues d'un sous-plan adopté par le conseil
d'administration ou équivalent à compter du 31 décembre 2016 qui se rapporte à une autorisation d'attribution par décision de l'organe had hoc habilité de la société étrangère prise entre le 8 août
2015 et le 30 décembre 2016 ouvre droit au bénéfice du régime tel qu'issu de la loi n° 2015-990 du 6 août 2015 pour la
croissance, l'activité et l'égalité des chances économiques.
470
S’agissant de la validité de l’autorisation donnée par l’organe habilité, en principe
limitée à trente-huit mois, il est admis pour les sociétés étrangères que les autorisations données, en conformité avec la législation commerciale étrangère applicable, pour une durée supérieure à
trente-huit mois, ne font pas obstacle à l’application du régime spécifique attaché aux actions gratuites, à condition toutefois que cette autorisation ait été donnée pour une durée déterminée
raisonnable.
A titre de règle pratique, une durée d'autorisation égale à soixante-seize mois peut être
considérée comme une durée limitée raisonnable.
Au delà de cette limite, le régime spécifique ne saurait en principe s'appliquer.
Cela étant, dans cette situation, l’éligibilité des actions gratuites attribuées au régime
défini à
l’article
80 quaterdecies du CGI ne sera pas remise en cause, toutes conditions étant par ailleurs remplies, si la société attributrice est soumise à des règles qui apportent les mêmes garanties que la
législation commerciale française en matière de protection des actionnaires et de transparence de l’activité du conseil d’administration ou de l’organe équivalent.
Tel est notamment le cas des sociétés qui sont soumises à la loi des États Unis «
Securities Exchange Act of 1934 » et dont les titres sont admis au NYSE ou au NASDAQ.
480
S’agissant des obligations d’information prévues par
l’article L. 225-197-4 du code de commerce en cas d’attribution d’actions gratuites, il convient que le rapport spécial
d’information tienne compte du nombre et de la valeur des actions attribuées aux mandataires sociaux et salariés par une société étrangère mère ou filiale de celle dans laquelle ils exercent leur
activité.
(490) | Bulletin officiel des finances publiques - impôts | BOI-RSA-ES-20-20-10-20 | https://bofip.impots.gouv.fr/bofip/9665-PGP.html/identifiant=BOI-RSA-ES-20-20-10-20-20170724 | 2017-07-24 00:00:00 | 305e2f51b9bf647419ff10a3c8d5c10844a1e64b5cdca61b2ad795cec7dda2ce | [
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1
L'article L. 141-2 du code des procédures civiles d'exécution (CPC exéc.) portant réforme des procédures civiles d'exécution affirme l'indisponibilité des biens qui sont l'objet d'un acte de saisie. Il dispose en outre que si la saisie porte sur des biens corporels, le débiteur saisi ou le tiers détenteur entre les mains de qui la saisie a été effectuée est réputé gardien des objets saisis sous les sanctions prévues par l'article 314-6 du code pénal (C. pén.). Le débiteur saisi demeure propriétaire jusqu'à la vente des biens placés sous main de justice mais il ne peut en disposer au préjudice du créancier saisissant.
L'indisponibilité dont sont ainsi frappés les biens saisis doit être entendue en ce sens que les actes de disposition, aliénation à titre gratuit ou onéreux, mais aussi constitution de gage, accomplis par le débiteur, quoique valables entre les parties, sont inopposables au créancier saisissant.
En disposant du bien saisi sans avoir obtenu la mainlevée de la saisie ou le consentement à l'acte de la part du créancier saisissant, le débiteur commet une faute qui est soumise à des sanctions pénales et qui engage sa responsabilité civile et le rend passible de dommages-intérêts.
La plainte pour détournement d'objet saisi, action à caractère pénal, s'inscrit dans le cadre de l'action en recouvrement définie à l'article L. 252 du livre des procédures fiscales (LPF), menée par le comptable de la direction générale des Finances publiques (DGFiP). Celui-ci est juridiquement compétent pour saisir le procureur de la République d'une plainte, puis pour produire devant le tribunal judiciaire statuant en matière correctionnelle des conclusions de partie civile visant à obtenir la condamnation à des dommages-intérêts.
Le fait, pour une personne saisie, de détruire ou de détourner un objet saisi entre ses mains en garantie des droits d'un créancier et confié à sa garde ou à celle d'un tiers constitue un délit sanctionné par l'article 314-6 du C. pén.. Il convient donc d'examiner les éléments dont la réunion permet l'engagement de la procédure au regard du droit pénal.
I. Constitution du délit
10
La constitution du délit résulte de la réalisation d'une condition relative à la situation du bien, de l'identification des auteurs du délit et de la réunion des éléments constitutifs du délit.
A. Conditions préalables à l'existence du délit
20
La caractérisation du délit est soumise à des conditions préalables qui résultent de l'économie des voies d'exécution.
1. Existence d'une saisie préalable
30
Le premier alinéa de l'article L. 141-2 du CPC exéc. pose le principe général que l'acte de saisie rend indisponibles les biens qui en sont l'objet. La saisie constitue donc la condition indispensable à la caractérisation du délit de détournement d'objets saisis.
40
À cet égard, la jurisprudence rendue sur le fondement des troisième et quatrième alinéas de l'ancien article 400 du C. pén. conserve toute sa valeur.
Il a été jugé que le délit n'est pas constitué lorsque les biens ne sont pas placés sous main de justice. Au demeurant, la notion de détournement dépasse les cas de saisies proprement dits mais concerne toutes les situations dans lesquelles des immeubles ou des meubles ont été placés sous l'autorité de la justice.
50
Il n'appartient pas au saisi d'apprécier la validité ou la nullité de la saisie, quand bien même elle viendrait à être annulée postérieurement par une décision de justice.
En effet, l'infraction pénale est constituée, même si la procédure suivie pour la saisie comporte des irrégularités susceptibles d'en faire prononcer la nullité qui conduiraient à écarter sa mise en œuvre.
2. Personne constituée gardienne de la chose saisie
60
Il avait été jugé, sous l'empire des anciennes voies d'exécution, que, lorsque le saisi avait refusé d'être constitué gardien de la chose saisie et quand, malgré ce refus, l'huissier n'avait pas constitué un autre gardien en la personne des tiers, aucun cas d'application de l'ancien article 400 du C. pén. n'était possible, non à cause d'une nullité de la saisie dont le juge pénal n'a pas à connaître mais parce que l'un des éléments essentiels du délit n'était pas présent.
La réforme des procédures civiles d'exécution a supprimé cette difficulté. Ainsi, le deuxième alinéa de l'article L. 141-2 du CPC exéc. dispose que si la saisie porte sur des biens corporels, le débiteur saisi ou le tiers détenteur entre les mains de qui la saisie a été effectuée est réputé gardien des objets saisis sous les sanctions prévues par l'article 314-6 du C. pén..
70
Les développements qui suivent seront essentiellement consacrés aux biens ayant fait l'objet d'une saisie-vente, ce qui est la situation la plus fréquemment rencontrée.
B. Personnes susceptibles d'être poursuivies : l'auteur du délit et les complices
80
La répression du délit n'est applicable qu'au saisi lui-même ou à ses complices (Cass. crim.,7 novembre 1973, pourvoi n° 72-91463). Le conjoint du débiteur, ses descendants et ascendants qui l'ont aidé dans le détournement sont punissables des mêmes peines.
Lorsque le saisi est une société, seul le mandataire social peut être poursuivi comme auteur principal (Cass. crim., 7 novembre 1973, pourvoi n°72-91463).
Le simple préposé d'une personne morale qui n'a reçu copie du procès-verbal de saisie qu'en tant que représentant local de la société sur laquelle il n'exerce aucun contrôle ne saurait être assimilé au saisi et poursuivi comme tel.
C. Éléments constitutifs du délit
90
L'article 314-6 du C. pén. dispose que le fait par le saisi de détruire ou de détourner un objet saisi, entre ses mains en garantie des droits d'un créancier et confié à sa garde ou à celle d'un tiers, est puni de trois ans d'emprisonnement et de 375 000 € d'amende.
La tentative de l'infraction prévue au présent article est punie des mêmes peines.
1. Élément matériel du délit
100
Il y a détournement lorsque l'objet saisi est enlevé et déplacé.
Constitue un détournement le déplacement de l'objet saisi en vue de gêner l'exercice de la saisie et de mettre le bien hors d'atteinte du créancier saisissant (Cass. crim., 28 avril 1982, pourvoi n° 81-90839).
Il n'est pas nécessaire qu'il y ait en outre dissipation.
Ainsi, il a été jugé qu'il y a détournement punissable lorsque le saisi a donné en gage à l'un de ses créanciers un des objets compris dans la saisie.
110
A été également sanctionnée l'aliénation des biens sans l'accord des créanciers.
Le délit peut être constitué même s'il n'y a pas déplacement. Il en est ainsi lorsque le fonds de commerce et ses accessoires sont vendus à un tiers de bonne foi à l'insu du créancier saisissant, même si les objets n'ont pas été déplacés de l'endroit où ils se trouvaient au moment de la saisie.
Le délit est également constitué dès lors qu'une résistance non motivée et persévérante est opposée à la mise en demeure du créancier qui fait suite à la saisie.
2. Élément moral
120
L'intention frauduleuse existe dès lors que le prévenu avait connaissance de la saisie (Cass. crim., 28 avril 1982, pourvoi n° 81-90839).
II. Engagement de l'action
A. Constatation du délit
130
Le plus souvent, c'est à l'occasion de l'établissement d'un procès-verbal de vérification des biens saisis établi soit par l'officier ministériel chargé de la vente dans les conditions prévues à l'article R. 221-36 du CPC exéc., soit par un créancier du débiteur lors de son opposition à la première saisie diligentée par le créancier saisissant, qu'est constaté la disparition, la détérioration ou le détournement d'un des objets saisis confiés à la garde du débiteur ou d'un tiers.
Quelle que soit la décision qui serait ultérieurement prise par le comptable public d'engager la procédure pénale de détournement d'objets saisis, l'officier ministériel, qui constate, au moyen d'un procès-verbal, ce délit, a l'obligation aux termes de l'article 40 du code de procédure pénale (CPP), d'en informer sans délai le procureur de la République en lui transmettant ce procès-verbal.
B. Nature de l'action en justice
140
Le détournement d'objets saisis constituant un délit, l'action en justice permet une condamnation pénale et comme telle, a un caractère d'exemplarité.
Toutefois, cette procédure vise également à l'allocation de dommages-intérêts au Trésor afin de compenser un préjudice qui ne saurait être confondu avec la créance, cause de la saisie (Cass. crim., décision du 13 novembre 1969, pourvoi n° 69-90656 ; Cass. crim., décision du 11 octobre 1972, pourvoi n° 71-91315 ; Cass. crim., décision du 9 juin 1980, pourvoi n° 79-91758).
Dans ces conditions, les dommages-intérêts constituent une créance chirographaire, qui peut être recouvrée par la mise en œuvre de voies d'exécution de droit commun ou par voie de saisie administrative à tiers détenteur (SATD).
C. Conséquences à l'égard du tiers acquéreur
150
Le tiers acquéreur des meubles saisis qui ignorait la saisie et qui a donc acheté de bonne foi est protégé par les dispositions de l'article 2276 du code civil. Les créanciers saisissants et opposants ne pourront pas agir contre le tiers acquéreur, mais seulement poursuivre le débiteur saisi en dommages-intérêts lors de sa citation devant la juridiction pénale en détournement d'objets saisis.
160
En revanche, le tiers acquéreur qui connaissait l'existence de la saisie est réputé de mauvaise foi, et peut être obligé à restituer les meubles acquis, sans pouvoir exiger la restitution par les créanciers saisissants et opposants du prix qu'il a payé au saisi, restitution qu'il ne pourrait même pas poursuivre contre le saisi en raison de l'irrecevabilité de son action en application de l'adage « nul ne peut se prévaloir de sa propre turpitude ».
D. Prescription
170
La prescription de l'action publique, qui est de six ans depuis le 1er mars 2017 (CPP, art. 8 modifié par la loi n° 2017-242 du 27 février 2017 portant réforme de la prescription en matière pénale), court du jour où le détournement est commis.
Dans le cas où le saisissant démontre que des manœuvres frauduleuses l'ont empêché de connaître le délit, la prescription court à compter du jour où le délit a pu être connu (CPP, art. 9-1, al. 3 et 5, institué par la loi n°2017-242 du 27 février 2017 qui a consacré et généralisé la jurisprudence applicable en cas d'infractions occultes ou dissimulées).
En outre, la plainte pour détournement d'objets saisis tend à l'allocation de dommages-intérêts au Trésor.
La condamnation a donc le caractère d'une condamnation civile à dommages-intérêts et, comme telle, est régie, en ce qui concerne la prescription, par l'article 133-6 du C. pén. qui prévoit que les obligations de nature civile résultant d'une décision pénale devenue définitive se prescrivent d'après les règles du code civil. | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-20-50 | https://bofip.impots.gouv.fr/bofip/1364-PGP.html/identifiant=BOI-REC-FORCE-20-50-20200819 | 2020-08-19 00:00:00 | bf82bb4c8e12bf4ed5f10e12460d6bd9346889559dd083e7ca0b9bb550544bdb | [
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Le recouvrement, le contrôle et le contentieux des revenus fonciers et profits du patrimoine immobilier sont soumis aux règles de droit commun exposées respectivement dans les séries :
- recouvrement (BOI-REC) ;
- contrôle fiscal (BOI-CF) ;
- et contentieux (BOI-CTX). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-PROCD | https://bofip.impots.gouv.fr/bofip/6692-PGP.html/identifiant=BOI-RFPI-PROCD-20200819 | 2020-08-19 00:00:00 | f666bb7a155e893eb8de3c71a0c18f969eaf30081c8ef92477e186cb60654d67 | [
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L’article 191 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 supprime la taxe de balayage prévue à l’article 1528 du code général des impôts. À compter du 1er janvier 2019, la taxe de balayage devient une redevance pour service rendu prévue par les dispositions de l’article L. 2333-97 du code général des collectivités territoriales (CGCT) et de son décret d'application n° 2019-517 du 24 mai 2019.
Les modalités de recouvrement, de réclamations et de recours contentieux relatives à la nouvelle taxe de balayage codifiée à l’article L. 2333-97 du CGCT sont désormais prévues à l’article L. 1617-5 du CGCT.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions disponibles ». | Bulletin officiel des finances publiques - impôts | BOI-IF-AUT-100 | https://bofip.impots.gouv.fr/bofip/2213-PGP.html/identifiant=BOI-IF-AUT-100-20201216 | 2020-12-16 00:00:00 | 54418dcd492e1e5b117261844097cf2e3de4f8693d9efd7ae87c53f075995fc2 | [
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] |
1
L'article 182 A du code
général des impôts (CGI) prévoit l'application d'une retenue à la source aux salaires, pensions et rentes viagères de source française.
I. Champ d'application de la retenue
10
Aux termes de l'article 182
A du CGI, les salaires, pensions et rentes viagères de source française versées à des personnes domiciliées hors de France (au sens de
l'article 4 B du CGI) sont soumises à une retenue à la source prévue à cet article.
Toutefois, les salaires payés en contrepartie de prestations artistiques fournies ou utilisées
en France sont assujettis à la retenue à la source prévue à l'article 182 A bis du CGI
(BOI-IR-DOMIC-10-20-20-20) et ceux payés en contrepartie de prestations sportives fournies ou utilisées en France sont soumis à la retenue à la source prévue à
l'article 182 B du CGI (BOI-IR-DOMIC-10-20-20-50).
Sont donc soumis à la retenue à la source prévue à l'article 182 A du CGI :
- les revenus tirés d'une activité professionnelle salariée exercée en France, quelle que soit
la durée d'exercice de cette activité, à l'exception des salaires versés en contrepartie d'une prestation artistique ou sportive. La retenue est applicable même si le débiteur est domicilié ou établi
à l'étranger. Elle est notamment exigée dans le cas où le débiteur peut, aux termes de l'article 164 D du CGI, être invité à
désigner un représentant en France (BOI-IR-DOMIC-10-20-30 au III § 70 et suiv.) ;
- les retraites, pensions et rentes viagères payées par un débiteur qui est domicilié ou établi
en France.
II. Base de la retenue
20
Elle est constituée par le montant net des sommes versées, déterminé conformément aux règles
applicables en matière d'impôt sur le revenu, à l'exclusion de celles qui prévoient la déduction des frais professionnels réels.
A. Traitements et salaires
30
Sont soumis à la retenue toutes les sommes et tous les avantages alloués ou servis au salarié
à l'occasion ou en contrepartie de son travail ou de sa fonction en France, à l'exception des allocations pour frais exonérées. Il y a lieu de retenir non seulement le montant des traitements,
indemnités, émoluments et salaires, mais aussi, conformément aux règles de droit commun, tous les avantages en argent ou en nature accordés en sus de la rémunération proprement dite.
À cet égard, il convient de préciser les points suivants.
1. Évaluation des avantages en nature
40
Les avantages en nature sont évalués conformément aux règles applicables aux salaires
passibles de l'impôt sur le revenu dans les conditions de droit commun (BOI-RSA-BASE-20-20).
2. Salariés recevant des pourboires
50
Les pourboires sont soumis à la retenue à la source dans les conditions
suivantes :
- lorsqu'ils sont prélevés par l'employeur sous forme de pourcentage obligatoirement incorporé
dans les prix réclamés aux consommateurs ou, lorsqu'ils sont centralisés par l'employeur, il y a lieu de retenir les sommes effectivement versées à ce titre par l'employeur ;
- lorsque les pourboires sont laissés à l'appréciation de la clientèle, et encaissés
directement par le personnel, ou répartis sans l'intervention de l'employeur, leur montant est forfaitairement évalué à une somme égale au salaire minimum garanti fixé par la convention collective de
la profession considérée. Ce salaire minimum est soit la rémunération minimum due aux salariés en vertu des dispositions des conventions collectives, soit la rémunération qui a été fixée par des
accords particuliers.
En pratique, l'employeur doit, dans cette dernière hypothèse, retenir le montant de la retenue
à la source sur la rémunération fixe versée au salarié.
Si l'employeur prend le montant de la retenue à sa charge, elle constitue un avantage en
argent qui doit être pris en compte dans la base de la retenue.
3. Allocations spéciales pour frais
60
Les dispositions du 1° de
l'article 81 du CGI et du 3° de l'article 83 du CGI
conduisent à laisser en dehors du champ d'application de l'impôt sur le revenu les allocations spéciales pour frais qui ont été utilisées conformément à leur objet et ne font pas double emploi avec la
déduction forfaitaire de 10 %.
Ces dispositions s'appliquent également aux salaires versés à des personnes qui ne sont pas
fiscalement domiciliées en France.
Comme pour la vérification de l'assiette des taxes et participations assises sur les salaires,
l’administration est autorisée à demander aux personnes ou organismes qui paient des salaires et indemnités tous renseignements ou justifications de nature à permettre de vérifier que les allocations
spéciales allouées aux bénéficiaires ont été effectivement utilisées conformément à leur objet et à apprécier, sous le contrôle du juge de l'impôt, la valeur probante de ces renseignements et
justifications.
Il est rappelé que les allocations spéciales pour frais doivent figurer sur la déclaration
annuelle des salaires en application de l'article 39 de l'annexe III au CGI. En l'absence de toute justification,
l’administration est en droit de regarder les allocations comme constituant un supplément de salaire passible de la retenue. Il en est de même si les autres conditions ne se trouvent pas remplies
(BOI-RSA-CHAMP-20-50-10).
4. Détermination de la base imposable
70
Pour déterminer la base de la retenue, il convient de faire application, conformément aux
dispositions de l'article 182 A du CGI, de la déduction forfaitaire de 10 % pour frais professionnels.
En aucun cas il n'est possible pour l'employeur de se placer sous le régime de déduction des
frais réels. Cette possibilité est en effet proscrite par l'article 182 A du CGI.
80
Pour le calcul de la base de la retenue, il y a lieu de faire abstraction des diverses limites
qui ne peuvent s'apprécier qu'au niveau de la déclaration annuelle faisant apparaître l'ensemble des rémunérations, pensions et rentes viagères perçues par le contribuable au cours de l'année. Il
s'agit :
- du plafond applicable à la déduction forfaitaire de 10 %
(CGI, art. 83, 3°-al. 2) ;
- du minimum de déduction pour frais professionnels (CGI, art. 83, 3°-al. 3).
90
Une régularisation est opérée lors de l'établissement de l'impôt sur le revenu
dû au titre de l'année d'imposition.
100
Cependant, eu égard au caractère définitif de la retenue à la source portant sur la fraction
annuelle des salaires imposables qui est inférieure à la limite d'application du taux de 20 % (ou de 14,4 % dans les DOM ; cf. III § 180), les contribuables
non domiciliés ayant travaillé en France pendant une courte période peuvent se trouver pénalisés en raison de la non-application du minimum de déduction pour frais professionnels (cf. II-A-4 §
80).
Ceux d'entre eux qui, de ce fait, auraient supporté une retenue supérieure à la somme
effectivement due, peuvent obtenir, par voie de réclamation dans le délai prévu à l'article R*. 196-1 du livre des
procédures fiscales (LPF), la restitution des sommes excédentaires.
B. Pensions et rentes viagères
1. Pensions de toute nature et rentes viagères à titre gratuit
110
S'agissant des pensions de toute nature (retraite, invalidité, alimentaire) et des rentes
viagères à titre gratuit, la base de la retenue à la source correspond au montant des sommes versées après application de l'abattement de 10 % prévu au second alinéa du a du 5 de
l'article 158 du CGI (cf. VII-A § 320).
120
Pour le calcul de la base de la retenue, il y a lieu de faire abstraction des limites qui ne
peuvent s'apprécier qu'au niveau de la déclaration annuelle. Il s'agit :
- du minimum de déduction prévu en faveur des contribuables titulaires de pensions ou de
retraites (CGI, art. 158, 5-a-al. 3) ;
- du plafonnement par foyer de l'abattement de 10 % prévu en faveur des pensionnés et
retraités (CGI, art. 158, 5-a-al. 2).
2. Rentes viagères à titre onéreux
130
En ce qui concerne les rentes viagères à titre onéreux, la base de la retenue ne peut excéder
la fraction de ces rentes qui est considérée comme un revenu imposable pour l'établissement de l'impôt sur le revenu. Par suite, pour l'application de la retenue, il y a lieu de faire application des
pourcentages applicables en fonction de l'âge du crédirentier prévus au 6 de l'article 158 du CGI.
3. Réfaction de 40 %
140
L'article 83 A du CGI
prévoit l'application d'une réfaction de 40 % sur le montant brut des pensions payées par un débiteur établi ou domicilié en France métropolitaine à des personnes domiciliées en Polynésie française,
aux îles Wallis et Futuna, dans les Terres australes et antarctiques françaises et en Nouvelle-Calédonie, afin de tenir compte de la situation particulière dans laquelle se trouvent les intéressés.
En effet, les pensions du secteur public versées à des retraités domiciliés dans ces
collectivités font l'objet d'une majoration destinée à tenir compte du coût de la vie.
Les pensions du secteur privé reflètent également le coût élevé de la vie dans ces
collectivités car elles sont constituées à l'aide de cotisations calculées sur des salaires plus élevés.
La réfaction de 40 % a pour objet d'effacer l'abondement accordé aux pensionnés du secteur
public tout en prévoyant un avantage similaire en faveur des pensionnés du secteur privé.
a. Personnes concernées
150
La réfaction est réservée aux personnes domiciliées dans les collectivités mentionnées au
II-B-3 § 140, qui perçoivent des pensions publiques ou privées servies par un débiteur établi ou domicilié en France.
Remarque : En pratique, la retenue à la source n'est pas
exigible sur les pensions versées aux résidents de Nouvelle-Calédonie (BOI-INT-CVB-NCL au III-G-2 § 340).
160
Elle ne s'applique en aucun cas aux pensions versées à des personnes domiciliées dans les
États étrangers ou dans leurs territoires, même s'il s'agit d'anciens États de la Communauté.
b. Portée de la mesure
170
La réfaction de 40 % concerne seulement les pensions et rentes à titre gratuit, elle n'est pas
applicable aux rentes viagères à titre onéreux.
Cette réfaction doit être pratiquée pour la détermination de la base imposable à l'impôt sur
le revenu et de l'assiette de la retenue à la source.
Elle doit être effectuée sur le montant brut des pensions perçues avant application de
l'abattement de 10 % prévu par le second alinéa du a du 5 de l'article 158 du CGI.
Exemple : Calcul de la réfaction de 40 %.
Montant de la pension pour un trimestre : 4 500 €.
Réfaction de 40 % : - 1 800 €.
Montant de la pension après réfaction = 2 700 € (4 500 € - 1 800 €).
Abattement de 10 % : 270 €.
Base de la retenue : 2 430 € (2 700 € - 270 €).
III. Taux de la retenue
180
Le montant de la retenue à la source dont sont passibles les traitements, salaires, pensions
et rentes viagères est déterminé par application, en fonction de la durée d'activité ou de la période correspondant au paiement, d'un tarif progressif au montant net des traitements, salaires,
pensions et rentes viagères.
Un arrêté du ministre chargé de l'économie et des finances fixe chaque année les limites de
chaque tranche du tarif de la retenue à la source (CGI, art. 182 A, IV ;
CGI, ann. II, art. 91 B, et CGI, ann.
IV, art. 18).
Les limites de chaque tranche du tarif de la retenue à la source applicable aux traitements,
salaires, pensions et rentes viagères servis à des personnes qui ne sont pas fiscalement domiciliées en France sont fixées comme suit :
Année 2018
LIMITES DES TRANCHES SELON LA PÉRIODE À LAQUELLE SE RAPPORTENT LES PAIEMENTS
Taux applicables(1)
Année
(en euros)
Trimestre
(en euros)
Mois
(en euros)
Semaine
(en euros)
Jour ou fraction de jour
(en euros)
0 % en-deçà de
14 605
3 651
1 217
281
47
12 % de
14 605
3 651
1 217
281
47
à
42 370
10 593
3 531
815
136
20 % au-delà de
42 370
10 593
3 531
815
136
Tarif de la retenue à la source prévue à l'article 182 A du CGI applicable en 2018
Année 2019
LIMITES DES TRANCHES SELON LA PÉRIODE À LAQUELLE SE RAPPORTENT LES PAIEMENTS
Taux applicables(1)
Année
(en euros)
Trimestre
(en euros)
Mois
(en euros)
Semaine
(en euros)
Jour ou fraction de jour
(en euros)
0 % en-deçà de
14 839
3 710
1 237
285
48
12 % de
14 839
3 710
1 237
285
48
à
43 047
10 762
3 587
828
138
20 % au-delà de
43 047
10 762
3 587
828
138
Tarif de la retenue à la source prévue à l'article 182 A du CGI applicable en 2019
(1) Les taux de 12 % et 20 % sont réduits à 8 %
et 14,4 % dans les départements d'outre-mer (DOM).
IV. Calcul de la retenue
A. Traitements et salaires
190
La retenue à la source doit être pratiquée et versée au Trésor par l'employeur. Elle
dispense le salarié de toute déclaration si les deux conditions suivantes sont simultanément remplies :
- sa rémunération imposable n'excède pas la limite à partir de laquelle s'applique le taux
de 20 % (14,4 % dans les DOM) ;
- il ne perçoit pas d'autres revenus passibles de la retenue à la source et impliquant une
régularisation par voie de rôle (cf. VI § 260 et 270).
La retenue à la source ne prend pas en compte les charges de famille. Mais compte tenu du
fait qu'elle s'applique sur les seuls traitements et salaires de source française à un taux modéré, elle aboutit dans la majorité des situations à une imposition plus légère que celle qui frapperait
une personne ayant son domicile en France.
Cela dit, pour le calcul de la retenue, chaque employeur applique le barème correspondant à
la durée pendant laquelle la personne concernée a travaillé pour son compte. Lorsque le salarié n'a pas travaillé à temps complet au cours du mois ou de la semaine, ou lorsque la rémunération n'est
pas payée au mois ou à la semaine, il y a lieu d'appliquer le barème journalier au montant de la rémunération divisé par le nombre de jours de travail. Les journées de travail à temps partiel sont
comptées pour un jour. Si le salarié travaille de manière concomitante pour plusieurs employeurs, les régularisations doivent être effectuées par voie de rôle (cf. VI § 260 et 270).
B. Pensions et rentes viagères
200
Pour le calcul de la retenue, il est fait application des barèmes annuel, trimestriel,
mensuel ou hebdomadaire en fonction de la durée de la période à laquelle se rapportent les paiements. À cet effet, cette période est décomposée, s'il y a lieu, en trimestres, mois et semaines, les
fractions de période inférieures à sept jours étant comptées pour une semaine.
Exemple : Calcul de la retenue à la source sur les pensions et rentes
viagères.
Soit une pension d'un montant brut de 3 000 € versée en avril 2019 pour la période allant du 14
février 2019 (date du départ à la retraite) au 31 mars 2019 (date de l'échéance trimestrielle) :
- base de la retenue à la source (après application de l'abattement de 10 % sur les pensions ou
retraites) : 3 000 € x 90 % = 2 700 € ;
- décomposition de la période : 2 semaines complètes du 14 au 27 février + 1
jour (28 février) + 1 mois entier (mois de mars).
La durée de la période de paiement à retenir pour le calcul de la retenue sera
donc : 1 mois et 3 semaines ;
Calcul de la retenue :
- limite supérieure de la tranche à 0 % applicable pour une durée de 1 mois et
3 semaines : 1 237 € + (285 € x 3) = 2 092 € ;
- limite supérieure de la tranche à 12 % : 3 587 € + (828 € x 3) = 6 071 € ;
- le taux de 20 % n'est donc pas applicable ;
- retenue à 12 % : (2 700 € - 2 092 €) x 12 % = 72,96 € arrondis à 73 €.
210
En ce qui concerne plus particulièrement les rappels de pensions, il convient de calculer
distinctement la retenue, en appliquant le tarif en vigueur au moment du paiement, en fonction de la période à laquelle se rapporte ce rappel.
Toutefois, le taux de la retenue applicable au rappel doit être déterminé en tenant compte
des arrérages déjà versés par le même débiteur au cours de la période de référence.
Des régularisations doivent être effectuées en cas de pluralité de débiteurs de la retenue à
la source prévue à l'article 182 A du CGI. Mais elles n'incombent pas à ces débiteurs (cf.
VI § 260 et 270).
V. Paiement de la retenue à la source sur les traitements, salaires, pensions et rentes viagères
A. Principe
220
La retenue à la source doit être opérée par le débiteur des sommes versées et remise au
service des impôts du lieu de son domicile ou du siège de l'établissement au plus tard le 15 du mois suivant le trimestre civil au cours duquel a eu lieu le paiement
(CGI, art. 1671 A, al. 1).
230
Cependant, dans le souci d'alléger au maximum les obligations des employeurs du secteur
agricole, les exploitants, qui emploient des travailleurs saisonniers domiciliés à l'étranger sont autorisés à verser les retenues afférentes aux paiements effectués au cours du trimestre au plus tard
le 10 du second mois du trimestre suivant. Cette modalité de versement de la retenue demeure sans incidence sur l'application de la franchise de 8 € prévue au second alinéa de
l'article 1671 A du CGI.
Remarque : Il est rappelé que cette solution, calquée sur le régime des
cotisations sociales agricoles, est spécifique au secteur agricole et ne saurait, en aucun cas, être étendue à d'autres catégories d'employeurs qui utilisent également des travailleurs saisonniers
étrangers.
B. Exception : franchise de 8 €
240
Conformément aux dispositions du second alinéa de
l'article 1671 A du CGI, la retenue prévue à l'article
182 A du CGI n'est ni opérée, ni versée au Trésor lorsque son montant n'excède pas 8 € par mois pour un même salarié, pensionné ou crédirentier.
Cette franchise a pour objet de supprimer tout prélèvement sur le salaire ou la pension
lorsque les paiements effectués dans le mois au profit d'une même personne engendrent une retenue qui n'excède pas 8 €.
250
En conséquence :
- la retenue, calculée d'après le barème trimestriel, mensuel, hebdomadaire ou journalier
selon le cas, n'a pas à être opérée lorsque son montant, correspondant aux sommes payées dans le mois à un même salarié ou pensionné, n'excède pas 8 € ;
- dans le cas où plusieurs paiements interviennent dans le mois, il y a lieu, pour apprécier
la limite de 8 €, de tenir compte de la retenue normalement due à raison de l'ensemble de ces paiements ;
- il n'y a pas lieu de rechercher si les paiements effectués dans le mois se rapportent à
une période de plus d'un mois. Dès lors que la retenue afférente aux paiements effectués dans le mois excède 8 €, elle reste due ;
- lorsque la franchise s'applique, le débiteur n'a pas à effectuer de versement au service
des impôts. Il est également dispensé de souscrire la déclaration n° 2494-SD (CERFA n° 10325,
disponible en ligne sur le site www.impots.gouv.fr) qui doit accompagner les versements ;
- cette franchise ne dispense pas le débiteur de faire figurer les rémunérations et pensions
payées sur la déclaration annuelle des salaires (souscription d'une DADS-U ou d'une déclaration de salaires et/ou honoraires et/ou actionnariat salarié
(BOI-BIC-DECLA-30-70-10 au III-C § 470 pour les salaires ou BOI-BIC-DECLA-30-70-20
au IV-A § 360 pour les honoraires) ou d'une déclaration des pensions et rentes viagères (BOI-RSA-PENS-40)) qu'il est tenu de produire en application des dispositions
de l'article 87 du CGI et de l'article 88 du CGI ;
- en ce qui concerne les débiteurs employant des travailleurs salariés domiciliés à
l'étranger, qui sont autorisés à ne verser que tous les trimestres la retenue à la source opérée lors du paiement des salaires (cf. V-A § 230), il convient de prendre en considération
le salaire payé dans le mois pour apprécier si la retenue normalement due excède ou non la limite de 8 €. En d'autres termes, l'appréciation ne doit pas se faire sur le trimestre mais mois par mois.
Si la franchise trouve à s'appliquer aux paiements du mois, la retenue n'a donc pas à être opérée ni à être versée. En revanche, le prélèvement doit être effectué chaque fois que la rémunération payée
dans le mois justifie une retenue supérieure à 8 €. Le total des retenues effectuées au cours du trimestre doit être versé selon les règles définies au V-A § 220.
Exemples : Calculs de la franchise de 8 €.
Exemple 1 : Soit un salarié ayant perçu 550 € pour dix jours
de travail au cours du mois de février 2019 :
- base de la retenue : 550 € x 90 % = 495 € ;
- rémunération journalière : 49,5 € ;
- calcul de la retenue : [[49,5 € - 48 € (limite de la tranche au taux 0)] x
10] x 12 % = 1,8 € arrondis à 2 €.
Dans ce cas, l'employeur n'effectue pas la retenue et verse 550 € à son salarié. Aucun paiement
ne doit être effectué au service de la Direction générale des finances publiques (DGFiP) à la date du 15 avril 2019 et la déclaration n° 2494-SD n'a pas à être produite. En revanche,
la somme de 550 € doit figurer sur l'état DADS 1 récapitulant les salaires versés en 2019.
Exemple 2 : Soit un salarié rémunéré à la semaine 370 € qui a
travaillé pendant deux semaines au cours du mois de février 2019.
Première semaine :
- base de la retenue : 370 x 90 % = 333 € ;
- calcul de la retenue : [333 € - 285 € (limite de la tranche au taux 0)] x 12
% = 5,76 € arrondis à 6 €.
Deuxième semaine : le montant de la retenue sur la rémunération de la seconde semaine s'élève
également à 6 €.
Dès lors que la retenue applicable à l'ensemble des versements effectués au cours du mois de
février (soit 12 €) est supérieure à la limite de la franchise, l'employeur devra imputer cette somme sur le salaire de la seconde semaine.
Exemple 3 : Soit un pensionné ayant perçu en avril 2019 des arrérages de
pension concernant les mois de janvier, février et mars 2019 d'un montant de 4 250 €.
Base de la retenue : 4 250 x 90 % = 3 825 €
Calcul de la retenue : [3 825 € - 3 710 € (limite de la tranche au taux 0)] x 12 % = 13,80 €
arrondis à 14 €.
La retenue est applicable, bien qu'elle se rapporte à un trimestre et qu'elle ne soit pas
supérieure à 8 € pour chacun des mois de la période de référence.
VI. Régularisation des retenues
260
Afin d'éviter qu'en cas de pluralité de débiteurs, une même personne ne bénéficie plusieurs
fois des taux les plus bas de la retenue à la source, la situation du contribuable est régularisée, s'il y a lieu, par voie de rôle
(CGI, art. 197 B).
270
Remarque : Pour ce qui est des salaires, il n'y a pas lieu, en principe, à
régularisation en cas de pluralité de débiteurs, dès lors que le contribuable n'a pas été employé de manière concomitante par ces débiteurs.
En pratique, la régularisation concerne essentiellement :
- les pensionnés qui perçoivent des retraites provenant de plusieurs caisses ;
- les personnes qui perçoivent des revenus de nature différente relevant les uns et les
autres de la retenue à la source prévue à l'article 182 A du CGI (par exemple, des salaires et une pension ou une rente
viagère).
Exemple : Régularisation de la retenue à la source.
Soit un contribuable qui perçoit en 2019 deux pensions de retraite servies par deux caisses A
et B, d'un montant trimestriel de :
pension A : 15 000 € et pension B : 1 800 €.
1) Retenue trimestrielle afférente à la pension A :
- base : 15 000 € x 90 % = 13 500 € ;
- détail de la retenue :
- 0 € de 0 à 3 710 € (limite de la tranche au taux à 0 %) : 0 €,
- [10 762 € (limite de la tranche à 12 %) - 3 710 €] x 12 % = 846,24 € arrondis à 846 €,
- (13 500 € - 10 762 €) x 20 % = 547,60 € arrondis à 548 €,
- total = 1 394 € (846 € + 548 €).
2) Retenue trimestrielle afférente à la pension B :
- base : 1 800 € x 90 % = 1 620 € ;
- retenue : 1 620 € < 3 710 € : retenue = 0.
3) Régularisation :
- somme nette annuelle passible en définitive de la retenue :
(13 500 € x 4) + (1 620 € x 4) = 60 480 € ;
- retenue exigible réellement :
- de 0 à 14 839 € : 0 €,
- (43 047 € - 14 839 €) x 12 % = 3 384,96 € arrondis à 3 385 €,
- (60 480 € - 43 047 €) x 20 % = 3 486,60 € arrondis à 3 487 €,
- total = 6 872 € (3 385 € + 3 487 €) ;
- retenue prélevée :
- pension A : 5 576 € (1 394 € x 4) et pension B : 0 €, soit un total de 5 576 €,
- soit une imposition complémentaire à établir par voie de rôle : 6 872 € - 5 576 € = 1 296 €.
VII. Imputation et restitution de la retenue
Les développements ci-après sont conformes à la législation applicable aux
revenus de l'année 2017. Une mise à jour est en cours de rédaction.
A. Rappel des principes
280
Les salaires de source française perçus par les personnes domiciliées hors de France donnent
lieu à l'application de la retenue à la source prévue à l'article 182 A du CGI. Cette retenue est opérée sur le salaire net
selon un barème à 3 tranches (cf. III § 180 et suiv.).
290
L'article 197 B du
CGI prévoit que, pour la fraction n'excédant pas la limite au-delà de laquelle le taux de 20 % (14,4 % dans les DOM) est applicable, la retenue à la source prélevée au taux de 12 % (8 % dans les
DOM) est libératoire de l'impôt sur le revenu. La fraction de salaire correspondante n'est donc pas imposée au barème et la retenue correspondante n'est pas imputable.
300
Seule la fraction excédentaire qui a été soumise à la retenue à la source au taux de 20 %
(14,4 % dans les DOM) est imposée au barème progressif, avec les autres revenus de source française, mais dans les conditions prévues à
l'article 197 A du CGI, c'est-à-dire avec application d'un taux minimum égal à 20 % (ou à 14,4 % pour les revenus ayant leur
source dans un DOM). La retenue prélevée au taux de 20 % (ou 14,4 %) est imputable sur le montant de l'impôt ainsi déterminé.
Toutefois, l'article 197 A du CGI permet aussi au contribuable de justifier que le taux
moyen de l'impôt résultant de l'application du barème progressif à l'ensemble de ses revenus de source française et étrangère serait inférieur au taux minimum de 20 % (ou 14,4 %). Ce taux inférieur
est alors appliqué à ses seuls revenus de source française (BOI-IR-DOMIC-10-20-10 aux II § 340 et suiv.).
310
Ces dispositions n'ont pas pour effet de limiter les obligations déclaratives des
contribuables à la fraction du salaire, de la pension ou de la rente soumise à la retenue à la source au taux de 20 % (ou 14,4 %). Le contribuable doit, dans tous les cas, porter sur la déclaration
annuelle des revenus le montant total des revenus imposables en France dont il a eu la disposition au cours de l'année d'imposition, ainsi que le total de la retenue à la source à laquelle ces revenus
ont donné lieu.
320
Ces renseignements permettent notamment :
- en ce qui concerne les traitements et salaires, d'apprécier sur la totalité de la
rémunération les limites d'application de la déduction forfaitaire de 10 % ou encore de fixer, s'il y a lieu, le montant des frais réels professionnels correspondant à cette fraction excédentaire et
dont le contribuable peut être autorisé à faire état ;
- en ce qui concerne les pensions et rentes viagères à titre gratuit, d'apprécier par
rapport au total des revenus de cette nature perçus par les membres du foyer fiscal, la limite du plafonnement de l'abattement de 10 % prévu au second alinéa du a du 5 de
l'article 158 du CGI. Pour l'établissement de l'impôt sur le revenu dans les conditions prévues à
l'article 197 A du CGI, l'abattement de 10 % peut éventuellement trouver à s'appliquer sur la fraction des pensions qui a été
soumise à la retenue à la source au taux de 20 % (14,4 % dans les DOM) lorsque l'abattement maximum autorisé par foyer correspond à un montant de revenus supérieur à la fraction brute des pensions qui
est soumise à la retenue à la source aux taux de 0 et 12 % (8 % dans les DOM) ;
- dans tous les cas, de déterminer à partir du montant total de la retenue à la source
déclarée par le contribuable la fraction de celle-ci effectivement imputable sur l'impôt sur le revenu.
B. Régime de l'excédent de retenue à la source
330
Aux termes de l'article
197 B du CGI, le contribuable peut demander le remboursement de l'excédent de retenue à la source opérée lorsque la totalité de cette retenue excède le montant de l'impôt qui résulterait de
l'application des dispositions du a de l'article 197 A du CGI à la totalité de la rémunération.
1. Mise en œuvre de la procédure de remboursement
340
Les déclarations des revenus déposées par les contribuables non-résidents font l'objet d'une
imposition avec, s'il y a lieu, application du taux minimum d'imposition prévu à l'article 197 A du CGI ou du taux moyen
résultant de l’application du barème progressif à l’ensemble de leurs revenus de sources française et étrangère (BOI-IR-DOMIC-10-20-10 au II § 340 et
suiv.). Le cas échéant, ces contribuables peuvent demander le remboursement de l’excédent de retenue à la source par le dépôt d'une réclamation contentieuse.
2. Détermination de la retenue à la source remboursable
350
L'excédent de retenue à la source remboursable est égal à la différence
entre :
- d'une part, le montant de la retenue à la source supportée sur la totalité des salaires,
pensions ou rentes viagères de source française perçus par le contribuable au cours de l'année d'imposition ;
- et d'autre part, le montant de l'impôt afférent au montant total de ces salaires, pensions
et rentes (y compris la fraction de ces revenus ayant supporté la retenue au taux de droit commun de 0 % et 12 % ou de 0 % et 8 % dans les DOM) calculé dans les conditions prévues au a de
l'article 197 A du CGI.
L'excédent de retenue à la source sur l'impôt calculé selon les modalités
précédentes est remboursable.
Exemples : Détermination de la retenue à la source
remboursable.
Remarque : Exemples de revenus de 2017 - salaires nets après
abattements de 10 % - taux de retenue de 12 % et de 20 % appliqués respectivement au-delà de 14 461 € et 41 951 € de salaire net - barème de l'impôt sur le revenu applicable aux revenus 2017.
Exemple 1 :
Contribuable domicilié fiscalement hors de France, marié, 3 parts, ayant eu pour seul revenu en
2017 un salaire de source française d'un montant net de 50 000 €.
Retenue à la source opérée :
3 299 € (taux de 12 %) + 1 610 € (taux de 20 %) = 4 909 €.
Le contribuable est imposé au barème de l'impôt sur le revenu avec un taux minimum de 20 %
(CGI, art. 197 A et CGI, art. 197 B) soit :
(50 000 - 41 951) x 20 % = 1 610 € sur lesquels s'impute la retenue à la source à 20 % de même
montant.
Le contribuable peut prétendre à un remboursement de retenue à la source déterminé comme suit :
- revenu imposable : 50 000 € ;
- impôt barème sans minimum de 20 % : 2 881 € ;
- retenue à la source remboursable : 2 028 € (4 909 € - 2 881 €).
Exemple 2 :
Contribuable domicilié fiscalement hors de France, marié, 2 parts, disposant en 2017 d'un
salaire net de 45 500 € et d'un déficit BIC professionnel de 3 500 € de sources françaises, aucun revenu de source étrangère.
Retenue à la source opérée sur les salaires :
3 299 € (taux de 12 %) + 710 € (taux de 20 %) = 4 009 €.
Le contribuable est imposé au barème avec taux minimum de 20 %, soit :
[(45 500 - 41 951) - 3 500] x 20 % = 9,80 € arrondis à 10 €, sur lesquels s'impute la retenue à
la source à 20 %. Aucun impôt n'est dû.
Le contribuable peut prétendre à un remboursement de retenue à la source déterminé comme suit :
- revenu imposable : 42 000 € (45 500 € - 3 500 €) ;
- impôt barème sans minimum de 20 % : 3 134 € ;
- retenue à la source remboursable : 875 € (4 009 € - 3 134 €).
Exemple 3 :
Contribuable domicilié fiscalement hors de France, marié, 3 parts, disposant en 2017 de revenus
de source française constitués par un salaire net de 42 500 € et un revenu foncier de 4 000 €.
Retenue à la source prélevée sur les salaires :
3 299 € (taux de 12 %) + 110 € (taux de 20 %) = 3 409 €.
1) Ce contribuable est imposé au barème de l'impôt sur le revenu avec taux minimum de 20 % sur
:
(42 500 - 41 951) + 4 000 = 4 549 €.
Droits dus : 910 €.
Imputation de la retenue à la source au taux de 20 % : - 110 €.
Impôt exigible : 800 € (910 € - 110 €).
2) Le contribuable démontre l'existence d'un déficit BIC professionnel de source étrangère de
12 000 €. L'application du barème à l'ensemble de ses revenus de sources française et étrangère (42 500 + 4 000 - 12 000) aboutit à un taux moyen inférieur à celui de l'imposition établie.
Droits sur un revenu mondial de 34 500 € = 711 € (taux moyen : 2,06 %).
3) L'application de ce taux moyen au revenu imposable en France d'après le barème conduit à un
dégrèvement calculé comme suit :
4 549 € x 2,06 % = 93,71 € arrondis à 94 €.
Imputation de la retenue à la source au taux de 20 % : - 110 €.
Droits exigibles : 0.
Droits mis en recouvrement : 800 €.
Dégrèvement : 800 €.
4) En outre, ce contribuable a droit à un remboursement de retenue à la source calculé comme
suit :
- revenu imposable : 46 500 € ;
- impôt au taux de 2,06 % = 958 € (46 500 € x 2,06 %) ;
- retenue à la source remboursable : 2 451 € (3 409 € - 958 €).
VIII. Recouvrement et sanctions
A. Droits en principal
360
L'article 1671 A du CGI fait obligation au débiteur des revenus de prélever le montant de la retenue à la source et de le
verser au Trésor.
Les dispositions de cet article confèrent donc au Trésor une action en paiement contre le
débiteur des revenus, à charge pour celui-ci d'effectuer le prélèvement visé à l'alinéa précédent ou d'exercer un recours contre le bénéficiaire si le prélèvement n'a pas été effectué (à rapprocher de
la jurisprudence concernant les retenues à la source relatives aux revenus de capitaux mobiliers : en particulier CE, arrêt du 13 juillet 1966, n° 64435, BOCD 1966-II-3498 et
CE, arrêt du 18 juin 1980, n° 20094).
En cas de défaut ou d'insuffisance de versement, le comptable de la DGFiP
notifie donc au débiteur de la retenue un avis de mise en recouvrement, conformément aux dispositions de l'article L. 256 du
LPF. Le privilège prévu en matière de taxes sur le chiffre d'affaires est applicable (CGI, art. 1926).
B. Pénalités
1. Application des pénalités
a. Le débiteur n'a pas opéré la retenue à la source sur les sommes qu'il a versées ou a sciemment opéré une retenue
insuffisante
370
Le débiteur qui n'a pas opéré la retenue à la source sur les sommes qu'il a versées, qui a
sciemment opéré une retenue insuffisante ou qui a effectué la retenue à la source, mais ne l'a pas reversée au service des impôts des entreprises est passible des pénalités fiscales prévues par les
articles 1727 et suivants du CGI (BOI-CF-INF).
b. Le débiteur a effectué la retenue à la source, mais ne l'a pas reversée au service des impôts des entreprises
380
Le débiteur qui a effectué la retenue à la source, mais qui ne l'a pas reversée au service
des impôts des entreprises demeure redevable de la retenue à la source, sans préjudice de l'application éventuelle des pénalités fiscales et des sanctions pénales
(CGI. art. 1771 ; BOI-CF-INF-40-10-20 au II-A-1-a § 220).
Les trois situations suivantes peuvent se présenter :
- lorsque la déclaration n'a pas été souscrite dans les délais, le montant de la retenue
mise à la charge du contribuable ou résultant de la déclaration déposée tardivement est assorti de l'intérêt de retard prévue à
l'article 1727 du CGI et de la majoration de 10 % prévue à
l'article 1728 du CGI. Cette majoration est portée à 40 % lorsque la déclaration n'a pas été déposée dans les trente jours
suivant la réception d'une mise en demeure ;
- lorsque la déclaration souscrite (dans le délai ou tardivement) fait apparaître un
reversement insuffisant par rapport à la retenue qui a été effectivement pratiquée, les droits mis à la charge du débiteur sont assortis de l'intérêt de retard et de la majoration de 40 % prévue à
l'article 1729 du CGI si le manquement délibéré de l'intéressé est établi et de 80 % s'il s'est rendu coupable de manœuvres
frauduleuses ou d'abus de droits au sens de l'article L. 64 du LPF ;
- dans le cas vraisemblablement exceptionnel, où le débiteur aurait souscrit la déclaration
dans le délai sans reverser la retenue correspondante, il y aurait lieu d'appliquer l'intérêt de retard et la majoration de 5 % prévue par
l'article 1731 du CGI.
390
L'application de ces majorations s'effectue sans préjudice des sanctions pénales prévues à
l'article 1771 du CGI décrites au II-A-1-a § 220 du BOI-CF-INF-40-10-20.
400
Le montant de la retenue à la source doit être notifié et les pénalités
motivées.
410
La mise en recouvrement de la retenue à la source assortie des pénalités exposées au
VIII-B-1 § 370 à 390 est effectuée par le comptable de la DGFiP.
2. Notifications
420
Les indications données pour les régularisations de droits en principal sont également
valables pour les pénalités fiscales (cf. VIII-B-1-b § 380). | Bulletin officiel des finances publiques - impôts | BOI-IR-DOMIC-10-20-20-10 | https://bofip.impots.gouv.fr/bofip/1055-PGP.html/identifiant=BOI-IR-DOMIC-10-20-20-10-20181228 | 2018-12-28 00:00:00 | cdd0a666707eb9ab7b811065f57b4814f732aab12559a8a7a5d23310538ab1b6 | [
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1
Bien que les dispositions du code du travail ne comportent aucune disposition spécifique réglant
le sort de la réserve spéciale de participation et de la provision pour investissement en cas de cessation d'entreprise, l'application des dispositions relatives à l'affectation des fonds consacrés à
la participation ou au déblocage anticipé des droits des salariés ainsi que les principes généraux du droit fiscal permettent de résoudre les problèmes que soulèvent ces transferts.
Seules sont réglées les changements de situations juridiques dues à une fusion, une cession ou
une scission d'entreprise.
I. Cessation d'activité
(10)
A. Situation de l'entreprise
20
L'accord de participation conclu avec le personnel cesse normalement ses effets à la date à
partir de laquelle les salariés n'appartiennent plus à l'entreprise.
La réserve spéciale de participation se rapportant à l'exercice de cessation d'activité est
déterminée, à défaut de représentants qualifiés du personnel, en accord avec l'inspecteur du travail et de la main-d'œuvre. Le montant de la participation est déductible des résultats de ce même
exercice.
La provision pour investissement constituée à la clôture de l'exercice de cessation d'activité
en fonction de la réserve de participation attribuée aux salariés au titre de l'exercice précédent devrait, en droit strict, être rapportée aux résultats de l'exercice de liquidation si elle n'a pas
été utilisée conformé-ment à son objet dans le délai de deux ans à compter de la clôture de l'exercice de constitution (BOI-BIC-PTP-10-20-10-20). Il a toutefois été admis
dans cette situation, que la réintégration de la provision ne soit pas opérée si les investissements effectués pendant la période comprise entre la date limite de souscription de la déclaration des
résultats afférente à l'exercice précédant celui de la cessation et la date d'expiration du délai de deux ans prévu pour l'utilisation de la provision ou la date de disparition de l'entreprise si elle
est antérieure, sont d'un montant au moins égal à celui de la provision constituée, et pour autant que ces investissements n'aient pas déjà été pris en considération pour apprécier l'emploi d'une
provision précédemment constituée.
Il ne peut être, en revanche, constitué de provision pour investissement au titre de la
participation afférente à l'exercice même de cessation d'activité.
B. Situation des salariés
30
Les salariés de l'entreprise peuvent se prévaloir des dispositions de
l'article R. 3324-22 du code du travail qui autorisent la liquidation immédiate des droits leur revenant en cas de cessation du
contrat de travail.
Il a été indiqué qu'il en était de même dans l'hypothèse où le personnel d'une société
fermière d'un service public, ayant cessé purement et simplement son activité à l'expiration du contrat la liant avec une collectivité locale propriétaire de la totalité des biens nécessaires à
l'exploitation du service, serait repris par le successeur de cette société. Dans cette situation, en effet, le nouvel exploitant ne remplirait pas les conditions requises pour pouvoir être autorisé à
se substituer aux obligations de son prédécesseur.
II. Transferts d'activité
40
Les accords de participation cessent de produire effet si une modification survenue dans la
situation juridique de l’entreprise par fusion, cession ou scission rend impossible l’application de ces accords.
L'article L.3323-8 du code du
travail impose cependant au nouvel employeur d’engager dans un délai de six mois à compter de l’exercice au cours duquel est intervenu la modification, une négociation visant à établir un nouvel
accord, en cas d’absence d’accord de participation applicable à la nouvelle entreprise.
50
L'impossibilité d'appliquer les accords s'apprécie indépendamment de la volonté de
l'employeur. Elle doit résulter de modifications dans la structure juridique, technique ou financière de l'entreprise telles qu'elles rendraient inopérantes les dispositions de ces accords.
Exemple : Lorsqu'une entreprise appliquant un accord de participation fait
l'objet d'une scission, et que l'application de cet accord dans chacune des sociétés issues de la scission ne présente pas de caractère d'impossibilité, l'accord initial se poursuit dans chacune
d'entre elles ; il est suggéré que chacune de ces entreprises établisse un « avenant/constat » qui sera déposé à la direction régionale des entreprises, de la concurrence de la consommation, du
travail et de l'emploi de ce qu'en application des dispositions de l'article L.3323-8 du code du travail, l'accord conclu le (date) dans l'entreprise X (indiquer le nom
de l'entreprise scindée) se poursuivra jusqu'à son terme dans l'entreprise Y, issue de la scission
Le constat par les partenaires sociaux de l'impossibilité d'appliquer l'accord de
participation couvrant les salariés dans l'entreprise d'origine entraîne l'ouverture de la négociation prévue par la loi en vue de la conclusion éventuelle d'un nouvel accord.
Lorsque le nouvel employeur est déjà couvert par un accord, les règles relatives à la
participation ne permettent pas la poursuite de l'accord d'origine pour les salariés transférés. Ceux-ci bénéficient de l'accord applicable dans leur nouvelle entreprise, dès qu'ils remplissent la
condition d'ancienneté qui s'applique le cas échéant.
Que l'accord de participation se poursuive ou non, la garantie de la gestion des droits à
participation déjà affectés des salariés transférés jusqu'au terme de la période d'indisponibilité doit être assurée : les modifications de la situation juridique de l'entreprise ne peuvent avoir pour
effet de remettre en cause les règles légales d'indisponibilité.
Il est donc souhaitable que la convention intervenant entre l'ancien et le nouvel employeur
envisage l'éventualité que la gestion de ces droits incombe au nouvel employeur, notamment en ce qui concerne la participation placée en comptes courants bloqués que le salarié transféré pourrait ne
pas recouvrer en cas de défaillance de son ancien employeur.
60
Bien entendu, dans le cas exceptionnel où le transfert entraîne rupture de contrat de travail,
les règles relatives à la participation en cas de cessation d'activit sont appliquées, à concurrence des sommes affectées aux emplois concernés.
A. Sort de la réserve spéciale de participation
70
La société bénéficiaire du transfert doit, quel que soit le régime fiscal applicable à
l'opération (régime de faveur ou régime de droit commun), faire figurer au passif de son bilan la réserve spéciale de participation correspondant aux droits des salariés concernés.
Dans la mesure où l'obligation pour la société bénéficiaire de se substituer à la société
apporteuse en ce qui concerne les droits des salariés liés à l'activité transférée est une obligation, l'engagement de la société bénéficiaire dans l'acte d'apport, de se substituer aux obligations de
la société apporteuse (n'est pas obligatoire).
B. Sort de la provision pour investissement constituée par les sociétés coopératives ouvrières de production
80
En application du 3 de
l'article 237 bis A du code général des impôts (CGI), les sociétés coopératives ouvrières de production (SCOP) peuvent
constituer en franchise d'impôt une provision pour investissement.
Plusieurs hypothèses doivent être envisagées :
1. La provision pour investissement a été utilisée conformément à son objet au moment du transfert d'activité
90
Elle est dès lors traitée comme une réserve ordinaire mais doit faire l'objet d'une
surveillance spéciale jusqu'à la fin du délai de blocage de trois ou cinq ans des droits des salariés, sous réserve toutefois des exceptions à la règle d'indisponibilité prévues aux
articles L 3324-10 et R 3324-22 et suivants du code du
travail.
2. Le délai d'emploi de la provision expirant avant le transfert d'activité, cet emploi n'a pas été effectué, en tout ou
partie
100
La provision non utilisée doit être rapportée aux résultats de l'exercice en cours à la date
d'expiration de ce délai (BOI-BIC-PTP-10-20-10-20).
3. Le transfert d'activité intervient avant l'expiration du délai d'emploi de la provision
110
Dans l'hypothèse où a provision pour investissement n'a pas encore été utilisée conformément à
son objet et si le transfert d'activité intervient sous la forme d'une fusion placée sous le régime de l'article 210 A du
CGI, d'une scission ou d'un apport partiel d'actif placé sous ce même régime, la provision pour investissement non encore utilisée par la société apporteuse pourra être maintenue en sursis
d'imposition si la société bénéficiaire des apports prend l'engagement de se substituer aux obligations de la société apporteuse tant en ce qui concerne l'emploi de la provision que pour la gestion
des droits à participation des salariés réembauchés.
L'engagement doit être constaté dans l'acte de fusion et ne vaut que dans la limite du délai
d'emploi restant à courir.
120
Lorsque l'opération n'est pas soumise au régime de faveur prévu aux
articles 210 A du CGI et 210 B du CGI, elle est
assimilée, de par le 2 de l'article 221 du CGI, à une cessation d'entreprise et entraîne l'imposition des bénéfices dont l'imposition a été différée, et, notamment,
celle des provisions déduites de l'assiette de l'impôt, parmi lesquelles figure la provision pour investissement.
La société qui procède au transfert d'activité devrait donc réintégrer dans son bénéfice
imposable la provision pour investissement qui se rapporte à l'activité transférée. La société bénéficiaire ne pourrait, quant à elle, déduire du bénéfice imposable de l'exercice de transfert, aucune
provision pour investissement au titre de l'activité transférée, dès lors qu'au titre de cette activité, aucune somme n'est portée à la réserve spéciale de participation ni admise en déduction du
bénéfice imposable de cet exercice (CGI, art. 237 bis A, II).
Il a toutefois paru possible de ne pas imposer la reprise de provision pour investissement par
la société qui a procédé au transfert d'activité, si la société bénéficiaire de ce transfert est également une SCOP et reprend ladite provision à son bilan.
Bien entendu, cette provision, reprise au passif du bilan de la société bénéficiaire du
transfert, devra être réintégrée dans le bénéfice imposable de cette SCOP dans tous les cas où elle aurait été tenue de le faire si l'opération avait été soumise aux régimes prévus aux articles 210 A
du CGI et 210 B du CGI . | Bulletin officiel des finances publiques - impôts | BOI-BIC-PTP-10-20-20 | https://bofip.impots.gouv.fr/bofip/2366-PGP.html/identifiant=BOI-BIC-PTP-10-20-20-20130104 | 2013-01-04 00:00:00 | 94dc23ca212bf4caebff5d913f3140eb9f9d719d31a277fafef5b0edfca0c582 | [
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] |
1
En application de
l’article 722 bis du code général des impôts (CGI), le taux du droit de mutation prévu à
l’article 719 du CGI
(cf. BOI-ENR-DMTOM-10-20-20) est réduit à 0 % pour les acquisitions de fonds de commerce ou de clientèle situés dans les zones de redynamisation urbaine ou les zones franches
urbaines, définies respectivement aux
A et B du 3 de l'article 42 de
la loi n° 95-115 modifiée du 4 février 1995, ainsi que dans les zones de revitalisation rurale mentionnées à l'article 1465 A
du CGI.
Pour bénéficier du taux réduit, l’acquéreur doit prendre, lors de la mutation, l’engagement de
maintenir l’exploitation du bien acquis pendant une période minimale de cinq ans à compter de cette date.
I. Les mutations concernées
10
Le dispositif de réduction du taux du droit d’enregistrement prévu par
l'article 722 bis du CGI ne vise expressément que les acquisitions de fonds de commerce et de clientèles (cf.
BOI-ENR-DMTOM-10-10-10 et BOI-ENR-DMTOM-10-10-20) citées à l'article 719
du CGI.
Cela étant, il est susceptible de s’appliquer également aux conventions à titre onéreux ayant
pour effet de permettre à une personne d’exercer une profession, une fonction ou un emploi occupé par un précédent titulaire, même lorsque ces conventions ne s’accompagnent pas d’une cession de
clientèle ; en effet, l'article 720 du CGI prévoit que les dispositions fiscales applicables aux mutations de propriété à titre
onéreux de fonds de commerce ou de clientèles sont étendues aux conventions de successeurs.
20
En revanche, ce dispositif ne concerne pas les autres mutations qui sont soumises au barème des
cessions de fonds de commerce et de clientèles prévu à l'article 719 du CGI. Par suite, demeurent assujetties au régime de droit
commun de taxation (cf. BOI-ENR-DMTOM-10-20-20), outre celles ne remplissant pas les conditions pour bénéficier de la réduction du taux de 2 % à 0 %, les cessions de droit à un
bail ou du bénéfice d’une promesse de bail sur un immeuble (CGI, art. 725, cf. BOI-ENR-DMTOM-30) ainsi,
qu’en principe, les cessions d’offices publics ou ministériels et opérations assimilées à ces cessions d’offices (CGI, art.
724, cf. BOI-ENR-DMTOM-20).
30
Toutefois, compte tenu du fait que les cessions d'offices publics ou ministériels visées à
l'article 724 du CGI impliquent la transmission de la clientèle et d'éléments permettant l'exercice de la profession et de la
finalité de la mesure instituée à l'article 722 bis du CGI (maintien du service public, de l'activité économique et de
l'emploi dans des zones particulièrement fragiles), il est admis que ces cessions sont susceptibles de bénéficier de la réduction de 2 % à 0 % du taux du droit d'enregistrement sous réserve, bien
entendu, que les conditions d'application de cette mesure soient satisfaites (cf. II).
Cette solution est applicable aux transmissions à titre onéreux d'offices publics ou
ministériels proprement dites et aux opérations assimilées à des cessions d'offices.
II. Les conditions d'application du taux réduit à 0 %
40
La réduction de taux prévue par
l'article 722 bis du CGI est subordonnée à trois conditions :
- la première est relative à la situation des biens acquis ;
- la deuxième est liée à l’engagement d’exploitation que doit prendre l’acquéreur, lors de la
mutation ;
- la troisième se rapporte au respect du droit communautaire relatif aux aides de
minimis .
A. La situation des biens acquis
50
Le bénéfice du taux réduit concerne les acquisitions de fonds de commerce et de clientèles
ainsi que les conventions assimilées qui portent sur des biens situés dans :
- les zones de revitalisation rurale mentionnées à
l'article 1465 A du CGI ;
- les zones de redynamisation urbaine définies au
A du 3 de l'article 42 de la
loi n° 95-115 modifiée du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire ;
- les zones franches urbaines définies au
B du 3 de l'article 42 de la
loi n° 95-115 modifiée du 4 février 1995.
1° Les zones de revitalisation rurale
60
Les zones de revitalisation rurale sont définies au
II de l'article 1465 A du CGI complété par le
décret n°2005-1435 du 21
novembre 2005. Elles se caractérisent par une faible ou très faible densité de population et satisfont à l'un des trois critères socio-économiques suivants :
- déclin de leur population ;
- déclin de leur population active ;
- forte proportion d'emplois agricoles.
Les communes concernées sont énumérées en
annexe à l'arrêté modifié du 9
avril 2009 constatant le classement de communes en zone de revitalisation rurale.
2° Les zones de redynamisation urbaine
70
Aux termes du
A du 3 de l'article 42 de la
loi n° 95-115 modifiée du
4 février 1995, les zones de redynamisation urbaine correspondent à celles des zones urbaines sensibles confrontées à des difficultés particulières, appréciées en fonction de leur situation dans
l'agglomération, de leurs caractéristiques économiques et commerciales et en tenant compte notamment du taux de chômage, de la proportion de jeunes de moins de vingt-cinq ans, de la proportion des
personnes sorties du système scolaire sans diplôme et du potentiel fiscal des communes intéressées.
Remarque : Les zones urbaines sensibles sont caractérisées par la présence de
grands ensembles ou de quartiers d'habitat dégradé et par un déséquilibre accentué entre l'habitat et l'emploi. Elles comprennent d'une part les zones de redynamisation urbaine et, d'autre part, les
zones franches urbaines (loi
n° 95-115
modifiée du 4 février
1995, art. 42-3).
80
La liste des zones de redynamisation urbaine est fixée par
l'annexe au décret n°
96-1157 modifié du 26 décembre
1996, s'agissant de la France métropolitaine, et par
l'annexe au décret n°
96-1158 modifié, en date
du même jour, s'agissant des départements d'outre-mer.
Les plans délimitant rue par rue les zones de redynamisation urbaine peuvent être consultés au
secrétariat général du comité interministériel des villes, auprès des préfectures et des directions des finances publiques des départements concernés et auprès des mairies des communes concernées.
Remarque : les dispositions des décrets précités ont été modifiées par les
décrets n° 2001-254 du 26 mars 2001,
n°2001-708 du 31 juillet 2001
et n° 2009-539 du 14 mai 2009.
3° Les zones franches urbaines
90
Aux termes du
B du 3 de l'article 42 de la
loi n° 95-115 modifiée du
4 février 1995, des zones franches urbaines sont créées dans des quartiers de plus de 10 000 habitants particulièrement défavorisés au regard des critères pris en compte pour la détermination des
zones de redynamisation urbaine.
La liste des zones franches urbaines visés au B du 3 de l'article 42 de la loi n° 95-115
modifiée du 4 février 1995 est fixée par l'annexe à la
loi n° 96-987 modifiée
du 14 novembre 1996, qu'elles soient situées en France métropolitaine ou dans les départements d'outre-mer.
100
La délimitation de ces zones est annexée au
décret
n°96-1154 modifié du 26 décembre 1996, s'agissant de celles situées en France métropolitaine, et au
décret n°96-1155
modifié du 26 décembre
1996, s'agissant des départements d'outre-mer. Les plans correspondant à cette délimitation peuvent être consultés au secrétariat général du comité interministériel des villes, auprès des
préfectures et des directions des finances publiques des départements concernés et auprès des mairies des communes concernées.
Remarque : les dispositions des décrets précités ont été modifiées par les
décrets n°97-1322 et
n°97-1323 du 31 décembre 1997,
n°2001-706 du 31 juillet 2001,
n°2007-894 et
n°2007-895 du 15 mai 2007,
n°2009-539 du 14 mai 2009 et
n° 2010-25 du 7 janvier 2010.
B. L’engagement de l’acquéreur
110
Le bénéfice du taux réduit est subordonné à l’engagement pris par l’acquéreur, dans l’acte
d’acquisition, de maintenir l’exploitation du bien acquis pendant une période minimale de cinq ans à compter de la date de l’acquisition.
Il est cependant admis que l'acquéreur qui a omis de prendre cet engagement puisse réparer cette
omission dans un acte complémentaire déposé dans le délai de réclamation prévu à l'article R*196-1 du livre des procédures
fiscales (LPF), courant à compter de la date de l'acte d'acquisition initial. Cet acte complémentaire est assujetti au droit fixe d'enregistrement prévu à
l'article 680 du CGI
(Rép. Valleix : AN 1er juillet 1996, p. 3535,
n°32658).
120
En outre, il est précisé qu’il est indifférent que l’acquéreur exploite le bien lui-même ou
non. Ainsi, en cas de mutations successives ou de mise en location du bien acquis, l’engagement d’exploitation pris lors de la mutation initiale doit être respecté. À défaut, l’acquéreur est déchu du
régime de faveur (cf. IV).
Exemple : M. X acquiert un fonds de commerce situé en zone franche urbaine, par
un acte en date du 20 mars N dans lequel il prend l'engagement de maintenir l'exploitation durant une période minimale de cinq ans. En avril N+2, il cède le fonds à M. Y qui lui-même prend un
engagement similaire dans l'acte de mutation. L'exploitation doit être maintenue par M. Y ou un successeur de celui-ci jusqu'en mars N+5 pour que l'engagement pris par M. X soit respecté et que ce
dernier ne soit pas tenu d'acquitter, à première réquisition, le complément d'imposition dont il avait été dispensé. L'engagement de M. Y expirera, quant à lui, en avril N+7.
C. Respect du droit communautaire relatif aux aides de minimis
130
Le bénéfice de la réduction de taux est également subordonné au respect des
articles 107 et 108 du traité sur le fonctionnement de l'Union européenne relatifs aux aides de
minimis dont le mécanisme est décrit par le règlement (CE) n°1998/2006 de la Commission des
Communautés européennes, en date du 15 décembre 2006 .
Remarque : L'hyperlien associé au règlement précité a pour source « © Union
européenne, http://eur-lex.europa.eu/ ». Seule fait foi la version imprimée de la législation européenne telle que publiée dans les éditions papier du Journal
officiel de l'Union européenne.
III. Portée de la mesure
140
Les acquisitions de fonds de commerce et de clientèles et les conventions assimilées, qui sont
réalisées dans les conditions de lieu de situation des biens acquis, d’engagement de maintien de l’activité et de respect du droit communautaire prévues à
l’article 722 bis du CGI, bénéficient d’une réduction à 0 % du taux du droit de mutation de
l'article 719 du CGI, sur la fraction de la valeur
taxable comprise entre 23 000 € et 107 000 €, les taux applicables aux autres tranches étant inchangés.
150
Par ailleurs, les taux des taxes additionnelles départementale
(CGI, art. 1595), communale (CGI, art. 1584) ou de celle
perçue, le cas échéant, au profit d'un fonds de péréquation (CGI, art. 1595 bis) demeurent inchangés.
IV. La déchéance du régime de faveur
160
L’acquéreur doit prendre l’engagement, lors de la mutation, de maintenir l’exploitation du
bien acquis pendant une période minimale de cinq ans à compter de cette date.
Lorsque cet engagement n’est pas respecté, l’acquéreur est tenu d’acquitter, à première
réquisition, le complément d’imposition dont il avait été dispensé. En l’occurrence, celui-ci est obtenu par l’application du droit budgétaire au taux de 2 % (au lieu de 0 %) sur la fraction de la
valeur taxable comprise entre 23 000 € et 107 000 €. Il est majoré de l’intérêt de retard prévu à l'article 1727 du CGI.
Le bénéfice du taux réduit est également remis en cause en cas de non-respect du
règlement
(CE) n°1998/2006 de la Commission
des Communautés européennes, en date du 15 décembre 2006.
170
La déchéance est encourue si, au cours du délai de cinq ans à compter de la mutation de
propriété, le bien acquis cesse d’être exploité. Cela étant, la qualité de l’exploitant est indifférente ; il peut s’agir de l’acquéreur initial, d’un acquéreur ultérieur ou d’un locataire.
En cas de transfert de propriété du bien acquis dans le délai de cinq ans, le nouvel acquéreur
pourra également bénéficier du taux réduit prévu à l'article 722 bis du CGI s’il prend lui-même l’engagement d’exploitation
durant au moins cinq ans à compter de la date de sa propre acquisition.
180
Si le bien acquis cesse d’être exploité avant l’expiration du délai quinquennal courant à
compter de la première mutation, ou des mutations successives, la déchéance prévue à l'avant-dernier alinéa de l'article 722 bis
du CGI est encourue par l’acquéreur initial et par les sous-acquéreurs qui n’ont pas respecté leur engagement personnel.
190
Le bénéfice du taux réduit n’est pas remis en cause lorsque le non-respect de l’engagement de
l’acquéreur résulte d’un cas de force majeure. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-10-30-20 | https://bofip.impots.gouv.fr/bofip/3315-PGP.html/identifiant=BOI-ENR-DMTOM-10-30-20-20120912 | 2012-09-12 00:00:00 | 0dac824fc1e95bd5a811715dd5cd88f56f4f028d1dce17b36d16c3ee752a05e7 | [
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1
La saisie-attribution est une mesure de poursuite qui permet à tout créancier (le saisissant)
muni d'un titre exécutoire, constatant une créance liquide et exigible, de saisir entre les mains d'un tiers (le tiers saisi) les sommes d'argent qui sont dues par celui-ci à son débiteur (le saisi)
en vue de se les faire attribuer.
Elle est régie par les
articles L. 211-1 du code des procédures civiles d'exécution à
L. 211-5 du code des procédures civiles d'exécution et
R. 211-1 du code des procédures civiles d'exécution à
R. 211-23 du code des procédures civiles d'exécution.
10
Les développements qui suivent traitent :
- des principes généraux de la saisie-attribution (Section 1,
BOI-REC-FORCE-20-10-10) ;
- puis des règles particulières propres à la saisie : des comptes de dépôt, des créances à
exécution successive, ainsi que celle entre les mains d'un comptable public (Section 2, BOI-REC-FORCE-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-20-10 | https://bofip.impots.gouv.fr/bofip/3614-PGP.html/identifiant=BOI-REC-FORCE-20-10-20171004 | 2017-10-04 00:00:00 | cf19f4b3784efc1c253acf7474cc5a695fe1aca69ca3a5399b68417f8e655ddb | [
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] |
1
Les tâches relatives aux propriétés non bâties sont au nombre de six, successivement énumérées :
- les travaux de délimitation ;
- les travaux d'attribution ;
- la formation des sections ;
- la formation des lieux dits ;
- la formation des parcelles ;
- les travaux de nature fiscale.
10
Celles-ci seront détaillées à travers deux sous-sections regroupant :
- les travaux de délimitation et d'attribution (sous-section 1,
BOI-CAD-REM-10-40-30-10) ;
- la formation des sections, des lieux dits et des parcelles et les travaux de nature fiscale
(sous-section 2, BOI-CAD-REM-10-40-30-20). | Bulletin officiel des finances publiques - impôts | BOI-CAD-REM-10-40-30 | https://bofip.impots.gouv.fr/bofip/5119-PGP.html/identifiant=BOI-CAD-REM-10-40-30-20121224 | 2012-12-24 00:00:00 | bf47d6e5d186b9a5c015f833a7d27cd363b6e7da5c00fe0826398a6096f89041 | [
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1
Le caractère global et progressif de l'impôt sur le revenu conduit à faire masse de tous les
résultats obtenus par le contribuable, au cours d'une même année, que ces résultats soient positifs ou négatifs.
Le I de l'article 156 du
code général des impôts (CGI) fixe à cet égard des règles qui, hormis certaines exceptions (BOI-IR-BASE-10-20-10 § 70 et suiv.), sont les suivantes :
- le déficit constaté pour une année dans une catégorie de revenus est, sauf dérogation, imputé
sur le revenu global de la même année ;
- si ce revenu n'est pas suffisant pour que l'imputation puisse être intégralement opérée,
l'excédent du déficit est, en principe, reporté, successivement, sur le revenu global des années suivantes, jusqu'à la sixième année inclusivement.
Remarque 1 : Ces deux opérations seront respectivement désignées, dans la suite
des documents, par les termes « imputation des déficits », d'une part et « report déficitaire », d'autre part.
Remarque 2 : La somme algébrique des revenus catégoriels obtenus au titre d'une
année donnée sera plus spécialement appelée « déficit global » lorsqu'elle sera négative.
10
Le présent chapitre comporte trois parties :
- nature des déficits déductibles du revenu global (section 1,
BOI-IR-BASE-10-20-10) ;
- personnes bénéficiaires du droit à déduction d'un déficit (section 2,
BOI-IR-BASE-10-20-20) ;
- modalités d'imputation et de report des déficits (section 3,
BOI-IR-BASE-10-20-30). | Bulletin officiel des finances publiques - impôts | BOI-IR-BASE-10-20 | https://bofip.impots.gouv.fr/bofip/6451-PGP.html/identifiant=BOI-IR-BASE-10-20-20191220 | 2019-12-20 00:00:00 | 1d93d7fab1c30ac0da1cdd3a8033e31f43cc245f6054b00a0c863e6511c7d797 | [
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] |
1
Les conséquences des fusions et opérations assimilées effectuées entre une ou plusieurs sociétés
du groupe diffèrent selon les modalités de leur réalisation. D'une manière générale, l'application du régime de groupe laisse aux sociétés la possibilité de placer une fusion dans le cadre du régime
de faveur prévu à l'article 210 A du code général des impôts (CGI) si les conditions requises sont remplies
(BOI-IS-FUS-10-20-20).
I. Opérations concernant les filiales du groupe
A. Absorption d'une filiale d'un groupe par une société qui n'en est pas membre
10
En application du premier alinéa de
l'article 223 S du CGI, l'absorption d'une filiale du groupe par une société qui n'en est pas membre entraîne la sortie du
groupe de la filiale et ses conséquences, quel que soit le délai durant lequel la société a été membre du groupe.
Ainsi, en application de
l'article 223 F du CGI, cette sortie du groupe entraîne la réintégration, au résultat d'ensemble ou à la plus-value ou
moins-value nette à long terme d'ensemble, du résultat ou de la plus-value ou la moins-value qui n'a pas été retenu lors de sa réalisation, et éventuellement, lorsque cette plus-value ou moins-value
concerne une cession de titres de participation, l'application de la quote-part de frais et charges de 12 % mentionnée au troisième alinéa de l'article 223 F du CGI : il convient de se reporter au
I § 1 du BOI-IS-GPE-40-20-30. En application de l'article 223 R du CGI, la sortie du groupe
entraîne également, sous conditions, la réintégration des subventions et abandons de créances déduits pour la détermination du résultat d'ensemble des exercices ouverts avant le 1er
janvier 2019 : il convient de se reporter au II § 10 et suivants du BOI-IS-GPE-40-20-30.
Par ailleurs, pour l'application du régime de report en arrière de déficit prévu à
l'article 220 quinquies du CGI, les dispositions de
l'article 223 K du CGI prévoient que la sortie du groupe d'une société a pour conséquence que son déficit réalisé après cette
sortie ne constitue pas une charge déductible de son bénéfice antérieur pris en compte pour la détermination du résultat d'ensemble (par ailleurs, il est rappelé qu'en application de
l'article 223 E du CGI, les déficits retenus pour la détermination du résultat d'ensemble pendant son appartenance au groupe
ne sont pas déductibles des résultats de la société qui les a subis).
B. Absorption par une filiale d'un groupe d'une société non membre du groupe, ou apport partiel consenti par une société
non membre du groupe au profit d'une filiale du groupe
20
En cas d'absorption par une filiale d'un groupe d'une société non membre de ce groupe, ou
d'apport qui lui est consenti par une société non membre de ce groupe, la société absorbante ou bénéficiaire de l'apport demeure membre du groupe si les conditions requises demeurent satisfaites.
Cette opération ne doit pas avoir pour effet d'abaisser le seuil de détention du capital de la filiale par la société mère du groupe sous le seuil de 95 % requis pour son appartenance au groupe.
C. Absorption intra-groupe ou apport partiel d'actif intra-groupe
30
Une société membre d'un groupe sort du groupe lorsqu'elle est absorbée par une autre société
membre de ce groupe, ce qui entraîne en principe les conséquences commentées au I-A § 10. La société absorbante ou bénéficiaire de l'apport demeure membre du groupe si les conditions
requises continuent d'être satisfaites.
1. Apports partiels d'actifs
40
Lorsqu'une société membre d'un groupe effectue un apport partiel d'actif à une autre société
du groupe, les deux sociétés concernées demeurent dans le groupe après l'opération. L'apport partiel d'actif n'est donc pas un événement qui entraîne la sortie du groupe des sociétés parties à
l'opération.
2. Fusions
50
Une société membre d'un groupe sort du groupe lorsqu'elle est absorbée par une autre société
membre de ce groupe, ce qui entraîne en principe les conséquences commentées au I-A § 10. Cependant, par exception prévue au deuxième alinéa de
l'article 223 R du CGI, lorsqu'elle est placée sous le régime spécial prévu à
l'article 210 A du CGI, une telle fusion intra-groupe n'entraîne pas, sous conditions, la réintégration immédiate au résultat
d'ensemble des plus et moins-values, ni des abandons de créances et des subventions intra-groupe neutralisés pour la détermination du résultat d'ensemble des exercices ouverts avant le 1er
janvier 2019 : il convient de se reporter au III-A § 140 à 320 du BOI-IS-GPE-40-20-30. Il en est de même en cas d'absorption, placée sous le régime
spécial prévu à l'article 210 A du CGI, d'une société du groupe par certaines sociétés établies hors de France : il convient de se reporter au
III-B § 330 à 355 du BOI-IS-GPE-40-20-30.
3. Précisions
60
La sortie du groupe d'une société filiale entraîne en principe la sortie du groupe des
filiales détenues par son intermédiaire dès lors que la société mère ne détient plus 95 % du capital. Il en est ainsi quelle que soit la cause de sortie du groupe de la société interposée.
70
Toutefois, si les conditions prévues à
l'article 223 A du CGI demeurent remplies, il est admis que les sous-filiales, détenues par la société qui sort du groupe,
restent membres du groupe dans les situations commentées au I-A § 40 du BOI-IS-GPE-40-10.
80
En ce qui concerne l'imputation des déficits non encore imputés par la société apporteuse ou
la société bénéficiaire des apports au moment de la fusion ou opération assimilée, il convient de se reporter au II-A-3 § 180 du
BOI-IS-GPE-20-10.
II. Opérations concernant la société mère
A. Absorption de la société mère
90
L'absorption de la société mère d'un groupe entraîne sa sortie du groupe et par conséquent, en
principe, les conséquences des sorties et de la cessation du groupe commentées au BOI-IS-GPE-40-20. Notamment, la société mère doit alors procéder à la réintégration au
résultat d'ensemble et à la plus-value ou moins-value nette à long terme d'ensemble des sommes mentionnées au I-A § 10, à raison de la sortie du groupe de toutes les sociétés qui
en étaient membres.
Par exception et sous conditions, en application du dernier alinéa de
l'article 223 S du CGI l'absorption de la société mère à la suite d'une fusion placée sous le régime prévu à
l'article 210 A du CGI, par une autre société du groupe qui exerce l'une des options mentionnées aux premier, deuxième,
quatrième ou avant-dernier alinéa du I de l'article 223 A du CGI ou au premier alinéa du I de
l'article 223 A bis du CGI, n'entraîne pas les conséquences de la cessation du régime de groupe. Il convient de se
reporter au II-A § 104 et 107 du BOI-IS-GPE-40-10.
100
Dans la situation où l'absorption de la société mère entraîne la cessation du groupe, la
société absorbante peut, sous conditions, soit constituer un nouveau groupe avec les filiales de la société absorbée qui faisaient partie du groupe dissous à compter de la date d'ouverture de
l'exercice de fusion soit, si elle a déjà constitué un groupe par ailleurs, élargir celui-ci à ces mêmes sociétés, à compter de cette même date. Il convient de se reporter au
BOI-IS-GPE-50-10.
Remarque : D'autres cas de restructurations auxquelles participe la société
mère sont susceptibles d'entraîner la cessation du groupe et, sous conditions, la constitution d'un nouveau groupe ou l'élargissement d'un groupe préexistant comprenant les filiales membres du groupe
qui cesse, sans exercice intercalaire durant lequel ces filiales ne pourraient appartenir à aucun groupe. Il convient de se reporter au BOI-IS-GPE-50.
B. Apport partiel d'actif réalisé par la société mère
110
L'apport partiel d'actif réalisé par la société mère du groupe au profit d'une société, membre
ou non de ce groupe, n'a pas d'incidence sur l'appartenance au groupe de ces sociétés si les conditions prévues à l'article 223 A
du CGI demeurent remplies.
Exemple : Ces conditions prévues à l'article 223 A du CGI ne seraient plus
remplies si la société mère apportait l'ensemble des titres des filiales membres du groupe à une société non membre de ce groupe, car ces filiales viendraient ainsi à ne plus être détenues par la
société mère à 95 % au moins du capital directement, ou indirectement par l'intermédiaire de sociétés membres du groupe.
(120)
C. Absorption par la société mère, ou apport réalisé au profit de la société mère
130
L'absorption par la société mère d'une autre société, membre ou non du groupe, n'entraîne pas
la sortie du groupe de la société mère (par conséquent le groupe ne cesse pas) si les conditions prévues à l'article 223 A du
CGI demeurent remplies.
Exemple : Lorsque la remise des titres de la société mère aux associés de la
société absorbée, en rémunération de l'apport, entraîne la détention du capital de cette société mère à 95 % au moins par une autre personne morale soumise à l'impôt sur les sociétés dans les
conditions de droit commun, elle ne remplit plus les conditions prévues au troisième alinéa de l'article 223 A du CGI pour être société mère, ce qui entraîne la cessation du groupe.
Si la société absorbée est membre du groupe la fusion ou l'apport entraîne les conséquences
d'une sortie du groupe de cette société (concernant le maintien dans le groupe des filiales détenues par la société absorbée, il convient de se reporter au I-C-3 § 70).
140
Par exception prévue au deuxième alinéa de
l'article 223 R du CGI, lorsqu'elle est placée sous le régime spécial prévu à
l'article 210 A du CGI, une telle fusion intra-groupe n'entraîne pas, sous conditions, la réintégration immédiate au résultat
d'ensemble des plus et moins-values, ni des abandons de créances et des subventions intra-groupe neutralisés pour la détermination du résultat d'ensemble des exercices ouverts avant le 1er
janvier 2019 : il convient de se reporter au III-A § 140 à 320 du BOI-IS-GPE-40-20-30.
150
En cas d'absorption par la société mère de toutes les autres sociétés du groupe, il convient
de se reporter au II § 90 et suivants du BOI-IS-GPE-40-20-20.
160
Par ailleurs, si la société qui réalise un apport au profit de la société mère est membre du
groupe, l'apport n'entraîne pas sa sortie du groupe si les conditions prévues à l'article 223 A du CGI demeurent remplies. | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-50-50-30 | https://bofip.impots.gouv.fr/bofip/6644-PGP.html/identifiant=BOI-IS-GPE-50-50-30-20200415 | 2020-04-15 00:00:00 | cbd433332249c4d42b3c89716744e2b8e4e008c625dc48ad025f48bc5dd0073b | [
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] |
I. Détermination du montant de la plus-value latente imposable
1
La plus-value latente constatée sur les titres définis aux
BOI-RPPM-PVBMI-50-10-10-20 et BOI-RPPM-PVBMI-50-10-10-30 est déterminée par différence entre la valeur des titres à la date du transfert du
domicile fiscal hors de France (premier terme de la différence) et leur prix ou valeur d'acquisition par le contribuable (deuxième terme de la différence).
A. Valeur des titres lors du transfert du domicile fiscal hors de France
1. Titres cotés
10
Pour les titres cotés, la valeur des titres à la date du transfert du domicile fiscal hors de
France est déterminée selon les règles d'évaluation prévues à l'article 885 T bis du code général des impôts (CGI) pour
l'établissement de l'impôt de solidarité sur la fortune : la valeur des titres est égale au dernier cours connu à la date du transfert du domicile fiscal hors de France ou à la moyenne des trente
derniers cours qui précèdent cette même date (BOI-PAT-ISF-30-50-20 au II-A).
2. Titres non cotés
20
Pour les titres non cotés, la valeur des titres à la date du transfert du domicile fiscal hors
de France est déterminée selon les règles prévues à l'article 758 du CGI en matière de droits de mutation à titre gratuit : il
appartient au contribuable d'estimer la valeur vénale des titres à cette date (BOI-ENR-DMTG-10-40-10-10 au II-F-2).
B. Prix ou valeur d'acquisition des titres
30
Le prix d'acquisition ou la valeur d'acquisition des titres s'entend, quelle que soit la date
d'acquisition des titres concernés, de leur prix effectif d'acquisition ou, en cas d'acquisition à titre gratuit, de leur valeur retenue pour la détermination des droits de mutation. Pour plus de
précisions, notamment en ce qui concerne la prise en compte des frais d'acquisition et l'application du prix moyen d'acquisition des titres, il convient de se reporter au
BOI-RPPM-PVBMI-20-10-20.
40
Lorsque les titres concernés ont été reçus, à compter du 1er janvier 2000 dans le
cadre d’une opération d’échange dans les conditions prévues à l’article 150-0 B du CGI, le prix d’acquisition à retenir pour
la détermination des plus-values latentes constatées est celui des titres remis à l’échange diminué de la soulte reçue ou majoré de la soulte versée lors de l’échange. De fait, il est mis fin au
sursis d’imposition prévu à l’article 150-0 B du CGI pour les titres entrant dans le champ d’application du I de l’article 167
bis du CGI.
50
Lorsque les actions sont issues de la levée d’options sur titres (stock-options), le
prix d’acquisition à retenir pour la détermination des plus-values latentes est égal au prix de souscription ou d’achat des actions augmenté de l’avantage défini à
l’article 80 bis du CGI qui est égal à la différence entre la valeur d’action à la date de la levée d’option et le prix
d’exercice de l’option.
Lorsque les actions ont été attribuées gratuitement (actions gratuites visées à
l'article 80 quaterdecies du CGI et au 6 bis de
l'article 200 A du CGI), le prix d’acquisition à retenir pour la détermination des plus-values latentes est égal à la valeur des actions à la date de leur attribution définitive.
Lorsque les titres ont été souscrits en exercice de bons de souscription de parts de créateur
d’entreprise (BSPCE visés à l'article 163 bis G du CGI), le prix d’acquisition à retenir pour la détermination des
plus-values latentes est égal à la valeur du titre souscrit au moyen du bon au jour de son exercice.
C. Application de l’abattement pour durée de détention
60
La plus-value latente calculée dans les conditions précisées au
I § 1 est réduite, pour l’imposition à l’impôt sur le revenu, d’un abattement pour durée de détention lorsque les conditions mentionnées à
l’article 150-0 D ter du CGI sont remplies.
Il est rappelé que l’article 150-0 D ter du CGI prévoit un dispositif spécifique applicable
aux dirigeants de petites et moyennes entreprises européennes qui cèdent les titres de leur société à l’occasion de leur départ à la retraite. Pour plus de précisions, il convient de se reporter au
BOI-RPPM-PVBMI-20-20.
70
Cet abattement s’applique en principe aux cessions à titre onéreux réalisées par le
contribuable. Pour l’application du dispositif d’exit tax, le transfert de domicile fiscal hors de France est assimilé à une cession à titre onéreux
(3 du I de l’article 167 bis du CGI) lorsque l’ensemble des conditions mentionnées à
l’article 150-0 D ter du CGI sont remplies, y compris la condition tenant au départ à la retraite, avant la date de ce
transfert.
Pour l'application de l'abattement susmentionné à la plus-value latente, la durée de détention
est décomptée à partir du 1er janvier de l'année d'acquisition ou de souscription des titres ou droits cédés (BOI-RPPM-PVBMI-20-20-30-20). La date qui constitue
le terme de la durée de détention est celle du fait générateur d'imposition, c'est-à-dire la date de transfert du domicile fiscal hors de France.
80
S’agissant de la cession effective des titres, il est admis qu’elle soit réalisée après le
transfert du domicile fiscal hors de France mais avant le terme du délai de deux ans prévu au c du 2° du I de l’article
150-0 D ter du CGI. Le point de départ de ce délai de deux ans s’entend de la date à laquelle le cédant fait valoir ses droits à la retraite (délai apprécié de date à date).
II. Non-imputation des moins-values de cession sur les plus-values latentes
90
Les moins-values de cession de droits sociaux, valeurs mobilières, titres ou droits mentionnés
au I de l'article 150-0 A du CGI réalisées entre le 1er janvier de l'année du transfert de domicile fiscal hors
de France et la date de ce transfert et les moins-values de cession réalisées les années antérieures et encore en report ne sont pas imputables sur les plus-values latentes constatées dans les
conditions prévues au I de l'article 167 bis du CGI.
III. Non-prise en compte des moins-values latentes
100
Les moins-values latentes calculées sur les titres répondant aux conditions mentionnées dans
le BOI-RPPM-PVBMI-50-10-10-20 aux I et II ne sont pas constatées lors du transfert de domicile fiscal hors de France.
Dès lors, ces moins-values ne sont pas imputables sur :
- les plus-values latentes constatées sur les autres titres détenus par le contribuable lors
de son transfert de domicile fiscal hors de France ;
- les plus-values de cession de droits sociaux, valeurs mobilières, titres ou droits,
réalisées entre le 1er janvier de l'année du transfert du domicile fiscal hors de France et la date de ce transfert et imposables dans les conditions prévues à
l'article 150-0 A du CGI ;
- les compléments de prix et les gains retirés de la cession ou de l'apport d'une créance
trouvant son origine dans une clause de complément de prix mentionnés au 2 du I de l'article 150-0 A du CGI perçus ou réalisés entre le 1er janvier de l'année du transfert du domicile
fiscal hors de France et la date de ce transfert ;
- les créances trouvant leur origine dans une clause de complément de prix constatées lors
transfert du domicile fiscal hors de France ;
- les plus-values placées en report d'imposition dont le report prend fin lors du transfert de
domicile fiscal hors de France ou à raison d'un autre événement entraînant l'expiration du report entre le 1er janvier de l'année du transfert du domicile fiscal hors de France et la date
de ce transfert.
Les moins-values latentes ne sont pas non plus reportables dans les conditions prévues au
11 de l’article 150-0 D du CGI.
IV. Détermination du revenu fiscal de référence
110
Les plus-values latentes calculées dans les conditions prévues aux
I à I-B ne sont pas prises en compte pour la détermination du revenu fiscal de référence mentionné au
IV de l’article 1417 du CGI au titre de l’année du transfert du domicile fiscal hors de France, que ces plus-values
bénéficient ou non du sursis de paiement. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-50-10-20 | https://bofip.impots.gouv.fr/bofip/8012-PGP.html/identifiant=BOI-RPPM-PVBMI-50-10-20-20121031 | 2012-10-31 00:00:00 | 17d2069080107e15c28987758de6a7fd9aaa22c5a7e3e6f7412f328174e73a0f | [
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] |
I. Dégrèvement ou restitution de l'impôt dû sur les plus-values latentes
1
Dans les cas suivants, l’impôt est dégrevé lorsqu’il a fait l’objet d’un sursis de paiement ;
lorsqu’il a déjà été acquitté, il est restitué.
A. Cas de dégrèvement ou de restitution de l'impôt
1. À l'expiration d’un délai de huit ans
10
L’impôt sur le revenu afférent à l’ensemble des plus-values latentes constatées lors du
transfert du domicile fiscal hors de France est dégrevé d’office ou restitué à l’expiration d’un délai de huit ans suivant ce transfert, lorsque les titres demeurent dans le patrimoine du contribuable
au terme de ce délai (c’est-à-dire qu’aucun des événements prévus dans le BOI-RPPM-PVBMI-50-10-30 au III-D § 370 n’est intervenu).
20
Ces titres s’entendent de ceux définis dans les
BOI-RPPM-PVBMI-50-10-10-20 aux I et II et BOI-RPPM-PVBMI-50-10-10-30 au I ou de ceux reçus lors d’une opération d’échange dans les conditions
de l’article 150-0 B du code général des impôts (CGI) intervenue après le transfert de domicile fiscal hors de France.
30
En pratique, ce dégrèvement ou cette restitution est opéré l’année suivant l’expiration du délai
de huit ans sur la base des déclarations n° 2042 ( CERFA 10330) et 2074 ET (CERFA 14554), disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire".
40
En revanche, les prélèvements sociaux restent dus. Dans le cas où le contribuable a bénéficié du
sursis de paiement lors du transfert de son domicile fiscal hors de France, il continue à bénéficier de ce sursis pour les seuls prélèvements sociaux jusqu’à la réalisation d’un des événements
mentionnés au BOI-RPPM-PVBMI-50-10-30 au III-D § 370. Dans ce cas, le contribuable est soumis aux obligations déclaratives mentionnées dans le
BOI-RPPM-PVBMI-50-10-50 au II-A § 180.
2. Lors du transfert du domicile fiscal de nouveau en France
50
Lorsque le contribuable transfère de nouveau son domicile fiscal en France avant le délai de
huit ans mentionné au I-A-1 § 10, l’impôt sur le revenu et les prélèvements sociaux (BOI-RPPM-PSOC) afférents à l’ensemble des plus-values latentes constatées lors du transfert du domicile fiscal hors
de France sont dégrevés d’office ou restitués lorsque les titres demeurent dans le patrimoine du contribuable lors du transfert du domicile fiscal en France.
60
Ce dégrèvement ou cette restitution sera opéré l’année suivant le transfert en France du
domicile fiscal sur la base des déclarations n° 2042 ( CERFA 10330) et 2074 ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire".
70
En outre, lorsqu’au moment du transfert du domicile fiscal hors de France, il a été mis fin au
sursis d’imposition prévu à l’article 150-0 B du CGI, ce même sursis est rétabli de plein droit lors du transfert du
domicile fiscal de nouveau en France.
3. Lors du décès du contribuable
80
En cas de décès du contribuable, l’impôt sur le revenu et les prélèvements sociaux
(BOI-RPPM-PSOC) afférents à l’ensemble des plus-values constatées lors du transfert du domicile fiscal hors de France sont dégrevés d’office ou restitués lorsque les titres demeurent dans le
patrimoine du contribuable à la date du décès.
90
Ce dégrèvement ou cette restitution est opéré l’année suivant le décès du contribuable sur la
base des déclarations n° 2042 ( CERFA 10330) et 2074 ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire" déposées par les héritiers ou ayants droit.
Remarque : Ces dispositions s'appliquent également pour les créances trouvant
leur origine dans une clause de complément de prix (BOI-RPPM-PVBMI-50-20).
4. Lors de la donation des titres
100
En cas de donation des titres, l’impôt sur le revenu et les prélèvements sociaux
(BOI-RPPM-PSOC) afférents aux plus-values latentes constatées sur ces titres lors du transfert du domicile fiscal hors de France sont dégrevés d’office ou restitués lorsque le contribuable démontre
que cette donation n'est pas faite à seule fin d'éluder l'impôt sur la plus-value latente.
110
Les titres faisant l’objet de la donation s’entendent de ceux définis dans les
BOI-RPPM-PVBMI-50-10-10-20 aux I et II et BOI-RPPM-PVBMI-50-10-10-30 au I ou de ceux reçus lors d’une opération d’échange dans les conditions
de l’article 150-0 B du CGI intervenue après le transfert de domicile fiscal hors de France.
120
La charge de la preuve incombe au donateur qui doit alors justifier par tout moyen, lors du
dépôt de la déclaration d’ensemble des revenus n° 2042 ( CERFA 10330) et 2074 ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire", l’année suivant celle de la donation, que cette donation a été faite dans un but autre qu'éluder l'impôt sur la plus-value latente.
130
La preuve peut donc être apportée par le contribuable au moyen d'un acte écrit ou non écrit :
il s’agit en pratique de tout document ou fait (il s’agit bien évidemment d’un fait juridique matérialisant une volonté) qui manifeste l’intention de son auteur et produit des effets de droit. Il peut
s'agir des documents suivants : acte de la donation, justificatifs du transfert de propriété des titres ou droits cédés (par exemple, une copie du relevé du compte-titres du donateur), justificatifs
de l'acceptation du don par le donataire, copie du relevé du compte-titres du donataire, justificatifs de la répartition des droits patrimoniaux et extra-patrimoniaux, notamment les droits de vote, en
cas de donation de droits démembrés, etc.
Remarque : Pour que le contribuable puisse bénéficier du dégrèvement ou de la
restitution prévu au I-A-4, l'acte de donation ne doit pas contenir de clauses restrictives à la donation qui auraient pour conséquence de permettre au donateur de jouir, dans les faits, des titres ou
droits objet de la donation ou du produit de la cession des titres ou droits intervenue postérieurement à la donation.
140
En cas de donation partielle des titres ou de donation de l’usufruit ou de la nue-propriété
des titres, le dégrèvement ou la restitution est réalisé pour la seule fraction de l’impôt se rapportant aux titres ou droits transmis.
150
Pour calculer le montant de l’impôt à dégrever ou restituer, il convient de se reporter au
BOI-RPPM-PVBMI-50-10-30 aux III-D-1 et 2 § 380 et suivants.
5. Lors de l'exonération de la plus-value de cession
160
Lorsqu’une personne physique transfère son domicile fiscal et cède ses titres alors qu’il est
fiscalement domicilié dans l'un des États membres de l'UE ou parties à l'accord sur l'EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40,
l'impôt sur le revenu afférent à la plus-value latente est dégrevé lorsque la plus-value de cession des titres répond aux conditions d'application des dispositifs d'exonération mentionnés :
- au 3 du I de
l'article 150-0 A du CGI qui prévoit, sous certaines conditions, l'exonération d'impôt sur le revenu de la plus-value de cession de droits sociaux en cas de cession à un membre du groupe familial
. Pour plus de précisions sur cette exonération, il convient de se référer au BOI-RPPM-PVBMI-10-20-30 ;
- au 1 bis du III de l'article 150-0 A du CGI qui prévoit l'exonération d'impôt sur le revenu
de la plus-value de cession d'actions de sociétés de capital risque (SCR) lorsque la cession intervient après la période de conservation de cinq ans et que les conditions prévues au
2 du II de l'article 163 quinquies C du CGI sont respectées. Pour plus d'information sur cette exonération, il
convient de se référer au BOI-RPPM-PVBMI-10-20-10 au II ;
- au 5 du III de l'article 150-0 A du CGI qui prévoit l'exonération d'impôt sur le revenu de
la plus-value de cession de titres en cas de cession de titres effectuée dans le cadre d'un engagement d'épargne à long terme. Pour plus d'information sur cette exonération, il convient de se référer
au BOI-RPPM-PVBMI-10-20-10 au VI ;
- au 6 du III de l'article 150-0 A du CGI qui prévoit que les profits réalisés dans le cadre
de placements en report ne sont pas pris en compte pour l'application du I de l'article 150-0 A du CGI mais constituent des revenus de créances soumis à l'impôt sur le revenu dans les conditions
prévues aux articles 125 du CGI et 125 A du CGI ;
- au 7 du III de l'article 150-0 A du CGI qui prévoit que les plus-values de cession de parts
ou actions de « jeune entreprise innovante réalisant des projets de recherche et de développement » (JEI) réalisées par les personnes physiques, simples apporteurs de capitaux, sont, sur option du
contribuable, exonérées d'impôt sur le revenu lorsque les parts ou actions cédées ont été souscrites à compter du 1er janvier 2004 et conservées, depuis leur libération, pendant une période
d'au moins trois ans au cours de laquelle la société a effectivement été qualifiée de JEI. Pour plus de précisions sur cette exonération, il convient de se référer au
BOI-RPPM-PVBMI-10-20-20.
Ce dégrèvement sera opéré l’année suivant la cession des titres sur la base des déclarations
n° 2042 ( CERFA 10330) et 2074 ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire".
Pour bénéficier du dégrèvement de l'impôt sur la plus-value latente, le contribuable doit
justifier que la cession respecte toutes les conditions d'application du dispositif d'exonération concerné en joignant à la déclaration n°2074 ET l'ensemble des documents nécessaires.
En revanche, les prélèvements sociaux restent dus et la cession des titres entraîne le cas
échéant l'expiration du sursis de paiement et l'exigibilité des prélèvements sociaux.
B. Conséquence du dégrèvement : levée des garanties
170
La levée des garanties correspondant aux impositions dégrevées est prononcée consécutivement
au dégrèvement de ces mêmes impositions.
180
Dans cette situation, le contribuable peut prétendre au remboursement des frais de
constitution de garantie qu'il a supportés, dans les conditions prévues aux articles R* 208-3 du livre des procédures
fiscales (LPF) à R* 208-6 du LPF.
C. Autre cas de restitution de l'impôt
190
Dans le cas où le contribuable n'a pas bénéficié du sursis de paiement sur option lors du
transfert de son domicile fiscal hors de France dans un État autre que l'un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au premier tiret du
BOI-RPPM-PVBMI-50-10-30 au III-A § 40 (le paiement a été effectué l'année suivant le transfert initial du domicile fiscal), il peut demander la restitution de
l'impôt sur le revenu et des prélèvements sociaux (BOI-RPPM-PSOC) lorsque les titres demeurent dans son patrimoine à la date du transfert d’un Etat autre que l'un des États membres de l’UE ou parties
à l’accord sur l’EEE mentionnés au premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40 vers l’un des États membres de l’UE ou parties à l’accord sur l’EEE mentionnés au même tiret. Cependant, le
contribuable reste redevable de l'impôt afférent à l'ensemble des plus-values latentes et bénéficie du sursis de paiement de droit pour cet impôt. Celui-ci est alors exigible lors de l'expiration du
sursis de paiement ou dégrevé dans les conditions prévues aux VII et VIII de l'article 167 bis du CGI.
II. Modulation de l'impôt exigible au titre des plus-values latentes
200
Dans les cas suivants, l’impôt est dégrevé, partiellement ou totalement selon les cas,
lorsqu’il a fait l’objet d’un sursis de paiement. Il est restitué, partiellement ou totalement selon les cas, lorsqu’il a été payé l’année suivant le transfert de domicile fiscal hors de France.
A. En cas de plus-value réelle inférieure à la plus-value latente
210
Il convient, afin de déterminer le montant d’impôt exigible, de comparer :
- d’une part, la plus-value de cession, de rachat, de remboursement, d'annulation ou, en cas
de transmission à titre gratuit, l’accroissement de valeur des titres depuis leur entrée dans le patrimoine du contribuable ;
- et, d’autre part, la plus-value latente calculée sur ces mêmes titres lors du transfert du
domicile fiscal hors de France.
Si le premier terme est inférieur au second, l’impôt exigible est limité au montant d’impôt
calculé sur la plus-value réelle de cession ou l’accroissement de valeur des titres. Il est calculé en appliquant le taux d’imposition en vigueur au jour du transfert du domicile fiscal hors de France
(BOI-RPPM-PVBMI-50-10-30 au II).
En effet, à la survenance de l’un des événements mentionnés dans le BOI-RPPM-PVBMI-50-10-30 au
III-D, l'impôt établi au titre des plus-values latentes n'est exigible que dans la limite de son montant assis sur la différence entre le prix ou la valeur des titres concernés à la date de
l’événement, et leur prix ou valeur d'acquisition tel qu'il a été retenu pour la détermination de la plus-value latente constatée lors du transfert du domicile fiscal hors de France.
Pour plus de précisions en ce qui concerne le prix ou la valeur d'acquisition et le prix de
cession, il convient de se reporter respectivement au BOI-RPPM-PVBMI-50-10-20 aux I à I-B et au BOI-RPPM-PVBMI-20-10-10-10. En cas de
donation, l’accroissement de valeur des titres depuis leur entrée dans le patrimoine du contribuable est déterminée en retenant la valeur qui serait retenue pour la détermination des droits de
mutation pour un résident français.
En cas d'événement affectant seulement une partie des titres détenus dans une société
(donation ou cession partielle de titres), il n'est pas opéré de dégrèvement ou de restitution d'impôt lorsque la plus-value réelle est inférieure à la plus-value latente retenue au prorata des titres
concernés par l'événement. En revanche, lorsque l'ensemble des titres détenus par le contribuable dans une société ont été affectés par un ou plusieurs évènements, le surplus d'impôt calculé sur la
plus-value latente est dégrevé ou restitué lorsque la somme des plus-values réelles est inférieure à la plus-value latente.
En pareille situation, le contribuable fournit, à l'appui des déclarations n° 2042
( CERFA 10330) et 2074 ET (CERFA 14554) disponibles sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire", déposées l’année suivant l’événement en cause, les éléments de calcul retenus.
En cas de cession partielle de titres ou de donation ou de cession de l’usufruit ou de la
nue-propriété, il convient, pour établir la comparaison entre la plus-value de cession et la plus-value latente, de recalculer la plus-value latente sur les seuls titres ou droits transmis ou cédés de
la manière décrite dans le BOI-RPPM-PVBMI-50-10-30 au III-D-1 (pour la cession partielle) et dans le BOI-RPPM-PVBMI-50-10-30 au III-D-2 (pour
la donation ou cession d’usufruit ou de nue-propriété).
220
Lorsque les titres pour lesquels une plus-value latente a été calculée lors du transfert de
domicile fiscal hors de France font l'objet d'une opération d'échange entrant dans le champ d’application de l’article 150-0 B
du CGI après ce transfert, le prix d’acquisition à retenir pour la détermination de la plus-value effectivement réalisée (lors de la cession ou de la donation) est celui des titres remis à
l’échange diminué de la soulte reçue ou majoré de la soulte versée lors de l’échange.
230
Au contraire, si le premier terme est supérieur au second, l’impôt exigible est limité à celui
calculé lors du transfert du domicile fiscal hors de France sur la plus-value latente.
240
Ainsi, l'impôt exigible est assis sur la plus-value (latente ou réelle) dont le montant est le
plus faible.
250
Exemples :
1/ Plus-value réelle supérieure à la plus-value latente.
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+3, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l'exit tax. La valeur unitaire de ses titres est évaluée à cette date à 15 €. Il est donc imposé sur une plus-value latente de: (15 - 10) x 5000 = 25 000
€. L'impôt correspondant à cette plus-value latente est de :
25 000 x 34,5 % = 8 625 €.
Remarque : Le taux de « 34,5 % » correspond au taux d'imposition à l'impôt sur
le revenu de 19 % majoré du taux global d'imposition aux prélèvements sociaux de 15,5 % (BOI-RPPM-PSOC) .
En N+5, M. X cède ses 5 000 titres au prix unitaire de 25 €. Il réalise donc une plus-value de
cession de :
(25 - 10) x 5 000 = 75 000 €.
La plus-value de cession réalisée en N+5 (75 000 €) étant supérieure à la plus-value latente (25
000 €) constatée sur ces mêmes titres en N+3, le montant d'impôt exigible en France est limité au montant de l'impôt calculé sur la plus-value latente lors du transfert de domicile fiscal hors de
France, soit 8 625 €.
2/ Plus-value réelle inférieure à la plus-value latente.
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+3, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l'exit tax. La valeur unitaire de ses titres est évaluée à cette date à 15 €. Il est donc imposé sur une plus-value latente de : (15 - 10) x 5000 = 25 000
€. L'impôt correspondant à cette plus-value latente est de :
25 000 x 34,5 % = 8 625 €.
En N+5, M. X cède ses 5 000 titres au prix unitaire de 12 €. Il réalise donc une plus-value de
cession de :
(12 - 10) x 5 000 = 10 000 €.
La plus-value de cession réalisée en N+5 (10 000 €) étant inférieure à la plus-value latente (25
000 €) constatée sur ces mêmes titres en N+3, le montant d'impôt exigible au titre de la plus-value latente est limité au montant de l'impôt relatif à la plus-value de cession. Soit un impôt exigible
recalculé de la manière suivante :
10 000 x 34,5 % = 3 450 € ou 8 625 x (10 000/25 000) = 3 450 €.
Le reliquat (8 625 - 3 450 = 5 175 €) fait l’objet d’un dégrèvement ou d’une restitution.
3/ Plus-value réelle inférieure à la plus-value latente et opération d'échange entrant dans le
champ d'application de l'article 150-0 B du CGI réalisée après le transfert de domicile fiscal hors de France.
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+3, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l'exit tax. La valeur unitaire de ses titres est évaluée à cette date à 15 €. Il est donc imposé sur une plus-value latente de : (15 - 10) x 5000 = 25 000
€. L'impôt correspondant à cette plus-value latente est de :
25 000 x 34,5 % = 8 625 €.
En N+4, M. X échange (apport à une société soumise à l'impôt sur les sociétés) ses 5 000 titres
de la société A d'une valeur unitaire de 15 € contre 1 500 titres de la société B d'une valeur unitaire de 48 € et une soulte de 2 € par titre de la société B. Soit une soulte globale de : 1 500 x 2 =
3 000 €.
Remarque : Cette opération d'échange ne met pas fin au sursis de paiement si M.
X en bénéficiait.
En N+5, M. X cède ses 1 500 titres de la société B au prix unitaire de 35 €. Il réalise donc une
plus-value de cession de :
(35 x 1 500) - [(10 x 5 000) - 3 000] = 5 500 €.
Remarque : « [(10 x 5 000) - 3 000] » correspond au prix d'acquisition diminué
de la soulte reçue lors de l'échange.
La plus-value de cession réalisée en N+5 (5 500 €) étant inférieure à la plus-value latente (25
000 €) constatée sur ces mêmes titres en N+3, le montant d'impôt exigible au titre de la plus-value latente est limité au montant de l'impôt relatif à la plus-value de cession. Soit un impôt exigible
recalculé de la manière suivante :
5 500 x 34,5 % = 1 897,50 € ou 8 625 x (5 500/25 000) = 1 897,50 €.
Le reliquat (8 625 – 1 897,50 = 6 727,50 €) fait l’objet d’un dégrèvement ou d’une restitution.
260
Cas particuliers :
- en cas de rachat par une société française de ses propres titres en vue d'une réduction de
capital non motivée par des pertes, l'impôt sur le revenu afférent à la plus-value latente constatée lors du transfert de domicile fiscal hors de France est dégrevé ou restitué selon qu’il a fait
l’objet ou non d’un sursis de paiement à hauteur du montant du boni de rachat déterminé dans les conditions prévues aux articles 109
du CGI et 112 du CGI et imposé à la retenue à la source prévue au
2 de l'article 119 bis du CGI et du montant de remboursement d’apport déterminé dans les conditions prévues à l’article 112
du CGI. L'impôt sur le revenu afférent à la plus-value latente constatée lors du transfert de domicile fiscal hors de France est également dégrevé ou restitué à hauteur de la plus-value réalisée au
titre d’un tel rachat imposée dans les conditions prévues à l’article 244 bis B du CGI ;
Remarque : Lorsque le boni de rachat et la plus-value réalisée au titre du
rachat ne sont pas imposés dans les conditions prévues au 2 de l’article 119 bis du CGI et à l’article 244 bis B du CGI, l’impôt sur le revenu afférent à la plus-value latente reste dû.
- en cas d'annulation de titres par une société française consécutive à une opération autre
que le rachat mentionné ci-dessus (par exemple, la liquidation d'une société), l'impôt sur le revenu afférent à la plus-value latente calculé lors du transfert de domicile fiscal hors de France est
dégrevé ou restitué à hauteur du montant de l'excédent du remboursement des titres annulés sur le montant des apports imposable à la retenue à la source prévue au 2 de l'article 119 bis du CGI dans
les conditions prévues aux articles 109 du CGI et 112 du CGI et du montant de remboursement d’apport déterminé dans les conditions prévues à l’article 112 du CGI.
En revanche, dans les deux situations évoquées ci-dessus, les prélèvements sociaux relatifs
à la plus-value latente restent dus à hauteur du montant de plus-value latente imposée à la retenue à la source prévue au 2 de l’article 119 bis du CGI et, le cas échéant, dans les conditions prévues
à l’article 244 bis B du CGI.
Les prélèvements sociaux afférents à la plus-value latente sont dégrevés ou restitués à
hauteur du montant de remboursement d’apport déterminé dans les conditions prévues à l’article 112 du CGI.
B. En cas de moins-value réelle
270
Lorsque le contribuable réalise une moins-value de cession, de rachat, de remboursement,
d'annulation des titres ou, en cas de transmission à titre gratuit, constate une diminution de la valeur des titres depuis leur entrée dans son patrimoine, l’impôt afférent à la plus-value latente est
dégrevé ou restitué.
La moins-value réelle est égale à la différence entre, d'une part, le prix de cession ou la
valeur des titres lors de la donation et, d'autre part, leur prix ou leur valeur d'acquisition (BOI-RPPM-PVBMI-50-10-20 aux I à I-B).
C. En cas d'application de l'abattement pour durée de détention
1. S'agissant de l'impôt sur le revenu
280
Lors de la cession à titre onéreux des titres (ou du rachat par une société de ses propres
titres mentionnés dans le BOI-RPPM-PVBMI-20-20-10 au III § 80), la plus-value de cession réalisée est réduite de l’abattement pour durée de
détention prévue à l’article 150-0 D ter du CGI pour le calcul de l’impôt sur le revenu, lorsque l’ensemble des
conditions prévues à cet article sont remplies.
290
Cet abattement s’applique à la plus-value de cession indépendamment du fait que le
contribuable ait bénéficié de l’abattement pour durée de détention sur la plus-value latente imposable lors de son transfert de domicile fiscal hors de France.
300
Ainsi, lorsque l’abattement appliqué sur la plus-value de cession est supérieur à celui
appliqué à la plus-value latente, l’impôt sur le revenu afférent à la plus-value latente est recalculé en tenant compte de ce nouvel abattement.
310
Deux cas peuvent alors se présenter :
Cas 1 : la plus-value de cession nette de l’abattement déterminé au jour de la cession est
inférieure à la plus-value latente nette de l’abattement déterminé au jour du transfert de domicile fiscal. La base imposable à l'impôt sur le revenu est alors égale à la plus-value de cession réduite
de l’abattement pour durée de détention déterminé au jour de la cession.
Cas 2 : la plus-value de cession nette de l’abattement déterminé au jour de la cession est
supérieure à la plus-value latente nette de l’abattement déterminé au jour du transfert de domicile fiscal. La base imposable à l'impôt sur le revenu est alors égale à la plus-value latente réduite de
l’abattement pour durée de détention déterminé au jour de la cession.
Le surplus d'impôt sur le revenu est, le cas échéant, dégrevé ou restitué.
2. S'agissant des prélèvements sociaux
320
L'abattement pour durée de détention prévu à
l'article 150-0 D ter du CGI ne s'applique pas pour le calcul des prélèvements sociaux (BOI-RPPM-PSOC).
Deux cas peuvent alors se présenter :
Cas 1 : la plus-value de cession avant application de l’abattement est inférieure à la
plus-value latente avant application de l’abattement. La base imposable aux prélèvements sociaux est alors égale à la plus-value de cession.
Cas 2 : la plus-value de cession avant application de l’abattement est supérieure à la
plus-value latente avant application de l’abattement. La base imposable aux prélèvements sociaux est alors égale à la plus-value latente.
330
Le surplus de prélèvements sociaux est, le cas échéant, dégrevé ou restitué.
340
Exemples :
1/ Plus-value réelle de cession nette de l’abattement inférieure à la plus-value latente nette
de l’abattement.
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+6, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l'exit tax et les conditions permettant de bénéficier de l’abattement pour durée de détention prévu à
l’article 150-0 D ter du CGI sont remplies. Il bénéficie d’un abattement d’un tiers sur la plus-value latente.
La valeur unitaire de ses titres est évaluée à cette date à 14,80 €. La plus-value latente
avant abattement est donc de (14,80 - 10) x 5000 = 24 000 €.
Après application d’un abattement d’un tiers à l’impôt sur le revenu (8 000€), la plus-value
latente imposable à l’impôt sur le revenu est de 16 000€.
L'impôt correspondant à cette plus-value latente est de :
- 16 000 x 19 % = 3 040 € à l’impôt sur le revenu ;
- 24 000 x 15,5 % = 3 720 € au titre des prélèvements sociaux.
Soit un total d’impôt de 6 760 €.
En N+7, M. X cède ses 5 000 titres au prix unitaire de 16 €. Il réalise donc une plus-value de
cession de :
(16 - 10) x 5 000 = 30 000 €.
Après application d’un abattement de deux tiers à l’impôt sur le revenu (20 000€), la
plus-value de cession imposable à l’impôt sur le revenu est égale à 10 000 €.
La plus-value de cession réalisée en N+7 nette de l’abattement (10 000 €) étant inférieure à la
plus-value latente nette de l’abattement (16 000 €) constatée sur ces mêmes titres en N+6, le montant d'impôt sur le revenu exigible est limité au montant de l'impôt sur le revenu calculé sur la
plus-value de cession (nette de l’abattement de deux tiers déterminé au jour de la cession), soit :
[30 000 – (30 000 x 2/3)] x 19 % = 1 900 € (impôt sur le revenu exigible).
En ce qui concerne les prélèvements sociaux, le montant exigible est limité au montant de
l’impôt calculé sur la plus-value latente, étant donné que la plus-value de cession (30 000 €) est supérieure au montant de la plus-value latente (24 000€), soit un montant de prélèvements sociaux
exigible de 3 720 €.
La différence (6 760 – (1 900 + 3 720)) = 1 140 € est dégrevée ou restituée.
350
2/ Plus-value réelle de cession nette de l’abattement calculé le jour de la cession supérieure
à la plus-value latente nette de l’abattement calculé le jour du transfert.
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+6, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l' « exit tax » et les conditions permettant de bénéficier de l’abattement pour durée de détention prévu à
l’article 150-0 D ter du CGI sont remplies. Il bénéficie d’un abattement d’un tiers sur la plus-value latente.
La valeur unitaire de ses titres est évaluée à cette date à 14,80 €. La plus-value latente
avant abattement est de :
(14,80 - 10) x 5 000 = 24 000 €.
Après application d’un abattement d’un tiers à l’impôt sur le revenu (8 000€), la plus-value
latente imposable à l’impôt sur le revenu est de 16 000€.
L'impôt correspondant à cette plus-value latente est de :
- 16 000 x 19 % = 3 040 € à l’impôt sur le revenu ;
- 24 000 x 15,5 % = 3 720 € au titre des prélèvements sociaux.
Soit un total d’impôt de 6 760 €.
En N+7, M. X cède ses 5 000 titres au prix unitaire de 28 €. Il réalise donc une plus-value de
cession de :
(28 - 10) x 5 000 = 90 000 €.
Après application d’un abattement de deux tiers à l’impôt sur le revenu (60 000€), la
plus-value de cession à l’impôt sur le revenu est égale à 30 000€.
La plus-value de cession réalisée en N+7 nette de l’abattement (30 000 €) étant supérieure à la
plus-value latente nette de l’abattement (16 000 €) constatée sur ces mêmes titres en N+6, le montant d'impôt sur le revenu exigible est limité au montant de l'impôt sur le revenu calculé sur la
plus-value latente lors du transfert de domicile fiscal hors de France (nette de l’abattement déterminé au jour de la cession, soit deux tiers), soit :
[24 000 – (24 000 x 2/3)] x 19 % = 1 520 €.
En ce qui concerne les prélèvements sociaux, le montant exigible est limité au montant de
l’impôt calculé sur la plus-value latente, étant donné que la plus-value de cession (90 000 €) est supérieure au montant de la plus-value latente (24 000€), soit un montant de prélèvements sociaux
exigible de 3 720 €.
La différence (6 760 – (1 520 + 3 720)) = 1 520 € est dégrevée ou restituée.
D. En cas de réalisation d'une plus-value imposée conformément à l'article 244 bis B du CGI
360
Sous réserve des conventions internationales, les gains de cession mentionnés à
l'article 150-0 A du CGI réalisés par des personnes physiques qui ne sont pas fiscalement domiciliées en France sont
imposables en France en application des dispositions de l'article 244 bis B du CGI lorsqu’ils portent sur une participation
substantielle dans une société soumise à l’impôt sur les sociétés et ayant son siège en France (BOI-RPPM-PVBMI-10-40-20 au II-B).
370
Dans l'hypothèse où la plus-value de cession, effectivement imposée conformément à
l’article 244 bis B du CGI et aux conventions internationales, porte sur des titres pour lesquels le contribuable a constaté
une plus-value latente lors du transfert de son domicile fiscal hors de France, l’impôt sur le revenu afférent à cette plus-value latente est dégrevé ou restitué selon qu’il a fait l’objet ou non d'un
sursis de paiement.
380
Dans cette situation, les prélèvements sociaux (BOI-RPPM-PSOC) ne sont pas dégrevés ou
restitués. Si la plus-value latente bénéficiait d’un sursis de paiement, il expire lors de cette cession. Les prélèvements sociaux doivent alors être acquittés dans les conditions prévues dans le
BOI-RPPM-PVBMI-50-10-50 au III § 220.
E. Fraction de moins-value réelle imputable sur les plus-values de même nature
390
Lorsque le contribuable avait constaté une plus-value latente sur des titres lors de son
transfert de domicile fiscal hors de France, et qu’il constate une moins-value réelle sur ces mêmes titres (cf. II-B §270), l’impôt afférent à la
plus-value latente est dégrevé ou restitué.
400
Lorsque les conditions d’application de l’abattement pour durée de détention prévu par
l’article 150-0 D ter du CGI sont remplies, la moins-value réalisée lors de la cession ou du rachat est réduite de
l’abattement pour durée de détention déterminé au jour de la réalisation de la moins-value.
410
Dès lors que le contribuable a transféré son domicile fiscal dans un État mentionné au
premier tiret du BOI-RPPM-PVBMI-50-10-30 au III-A § 40, une fraction de cette moins-value nette de l’abattement pour durée de détention éventuellement applicable est
imputable sur les plus-values imposables conformément à l’article 244 bis B du CGI réalisées au titre de la même année.
420
La fraction de moins-value est reportable, pour son montant non encore imputé, pendant les
dix années suivant celle de sa réalisation. Elle est ainsi imputable sur les plus-values de même nature réalisées durant cette période. Il s’agit des plus-values imposables conformément à
l’article 244 bis B du CGI ou, lorsque le contribuable transfère de nouveau son domicile fiscal en France, sur les
plus-values imposables conformément à l’article 150-0 A du CGI.
430
La fraction de moins-value imputable ou reportable est calculée de la manière suivante :
440
Le taux d’imposition applicable en France s’entend de la somme du taux d’imposition à
l’impôt sur le revenu des plus-values mobilières et du taux global d’imposition aux prélèvements sociaux mentionnés dans le BOI-RPPM-PVBMI-50-10-30 au II.
450
Lorsque l’État de résidence n’impose pas les plus-values mobilières, la moins-value réelle
nette de l’abattement pour durée de détention est imputable en totalité.
Lorsque l’État de résidence impose les plus-values mobilières à un taux supérieur au taux
d’imposition applicable en France, la moins-value réelle nette de l’abattement pour durée de détention n’est pas imputable.
460
Exemple :
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+6, M. X transfère son domicile fiscal hors de France dans un État de l’Union européenne.
Les titres de M. X entrent dans le champ d'application du dispositif de l' exit tax et les conditions permettant de bénéficier de l’abattement pour durée de détention prévu à
l’article 150-0 D ter du CGI sont remplies. Il bénéficie d’un abattement d’un tiers sur la plus-value latente.
La valeur unitaire de ses titres est évaluée à cette date à 14,80 €. La plus-value latente
avant abattement est de :
(14,80 - 10) x 5000 = 24 000 €.
Après application d’un abattement d’un tiers à l’impôt sur le revenu (8 000€), la plus-value
latente imposable à l’impôt sur le revenu est de 16 000€.
L'impôt correspondant à cette plus-value latente est de :
- 16 000 x 19 % = 3 040 € à l’impôt sur le revenu ;
- 24 000 x 15,5 % = 3 720 € aux prélèvements sociaux.
Soit un total d’impôt de 6 760 €.
En N+7, M. X cède ses 5 000 titres au prix unitaire de 9 €. Il réalise donc une moins-value de
cession de :
(9 - 10) x 5 000 = - 5 000 €.
Après application d’un abattement de deux tiers à l’impôt sur le revenu (3 333 €), la
moins-value de cession à l’impôt sur le revenu est égale à 1 667 €. L’impôt (impôt sur le revenu et prélèvements sociaux) calculé sur la plus-value latente (soit 6 760 €) est dégrevé ou restitué.
Il réalise en N+11 une plus-value imposable conformément à
l’article 244 bis B du CGI d’un montant de 10 000 €.
La fraction de moins-value imputable sur cette plus-value de 10 000 € est de :
1 667 x [(34,5 % - 15 %)/34,5 %] = 942 €.
Remarque : Le taux de « 15 % » correspond à un taux fictif d’imposition des
plus-values dans l’État de résidence du contribuable.
Soit une plus-value nette imposable au titre de l’année N + 11 de 10 000 – 942 = 9 058 €, et un
impôt correspondant de 9 058 x 19 % = 1 721 €.
Remarque : Les prélèvements sociaux ne s’appliquent pas aux plus-values de
cession de droits sociaux réalisées par les non-résidents.
F. Imputation de l'impôt acquitté hors de France
470
Une fraction de l’impôt acquitté hors de France lors de la réalisation par le contribuable
de l’une des opérations mentionnées au a du 1 du VII de l'article 167 bis du CGI (cession, rachat, annulation et
remboursement) est imputable sur l'impôt (impôt sur le revenu et prélèvements sociaux) afférent à la plus-value latente lorsque les conditions suivantes sont remplies :
480
- l'impôt acquitté hors de France constitue un impôt personnel sur le revenu assis sur les
plus-values de cession de valeurs mobilières ou de droits sociaux ;
- et les plus-values sont calculées à partir du prix ou de la valeur d'acquisition des
titres concernés retenu pour la détermination de la plus-value constatée lors du transfert du domicile fiscal hors de France.
490
En particulier, aucune imputation ne peut être effectuée dans l'hypothèse où l'impôt
acquitté hors de France est établi sur une plus-value déterminée par différence entre le prix de cession et la valeur des titres à la date du transfert du domicile fiscal hors de France. De la même
manière, aucune imputation n'est possible si l'impôt acquitté hors de France correspond à des droits de mutation à titre gratuit acquittés par le bénéficiaire d'une transmission des titres concernés.
Aucun impôt acquitté dans l’État de résidence lors de la donation ne peut être imputé sur
l’impôt dû en France.
500
Afin de permettre son imputation, l’impôt acquitté hors de France (dans l’État de résidence
du contribuable) est converti en euros sur la base du taux de change en vigueur à la date de son paiement.
La fraction de l'impôt étranger est, dans un premier temps, imputable sur les prélèvements
sociaux dus sur la plus-value latente (plafonnée au montant de la plus-value réelle) puis, dans un second temps, sur l’impôt sur le revenu dû sur cette même plus-value latente (déterminée en fonction
du montant de la plus-value réelle et de l’abattement pour durée de détention déterminé au jour de la cession ou du rachat).
La fraction de l'impôt étranger imputable sur les prélèvements sociaux dus sur la plus-value
latente est déterminée de la manière suivante :
Le reliquat de l’impôt étranger (égal à la différence entre le montant de l’impôt étranger
et la fraction imputée sur les prélèvements sociaux dans les conditions décrites ci-dessus) est imputé sur l’impôt sur le revenu dû sur la plus-value latente de la manière suivante :
L’imputation de l’impôt étranger est limitée au montant de l’impôt sur le revenu (calculé
sur la plus-value latente déterminée en fonction du montant de la plus-value réelle et de l’abattement pour durée de détention déterminé au jour de la cession ou du rachat) et des prélèvements sociaux
(calculés sur la plus-value latente déterminée en fonction du montant de la plus-value réelle) exigibles en France au titre de la plus-value latente concernée.
Remarque : lorsque l'impôt sur le revenu a été dégrevé ou
restitué à l'expiration du délai de huit ans prévu au I-A-1 §10, l'imputation de l'impôt étranger est effectuée sur les seuls prélèvements sociaux
afférents à la plus-value latente, dont le montant est plafonné au montant de la plus-value réelle.
510
Lorsqu'elle est applicable, cette imputation est effectuée soit :
- par voie de dégrèvement lorsque le contribuable a bénéficié du sursis de paiement au titre
de la plus-value latente concernée et que le montant d’impôt dû dans l’État de résidence du contribuable a été acquitté par ce dernier antérieurement à l'exigibilité de l'impôt afférent à la créance
en France ;
- par voie de restitution lorsque le contribuable n’a pas bénéficié du sursis de paiement au
titre de la plus-value latente concernée et/ou que le montant d’impôt dû dans l’État de résidence du contribuable a été acquitté par ce dernier postérieurement à l'exigibilité de l'impôt afférent à la
créance en France.
520
Cette imputation est effectuée sur justification par le contribuable du paiement de l'impôt
acquitté hors de France et des éléments relatifs à sa liquidation. Ainsi, il appartient au contribuable de présenter un document officiel de l'administration fiscale de son État de résidence au moment
de la réalisation de l'événement concerné. Ce document doit permettre de justifier de la nature de l'impôt acquitté hors de France, de sa base, de son montant et de son rattachement à l'événement
affectant la plus-value latente.
530
Exemple :
M. X acquiert, en N, 5 000 titres de la société A pour une valeur unitaire de 10 € (titres
identifiables).
En N+6, M. X transfère son domicile fiscal hors de France. Les titres de M. X entrent dans le
champ d'application du dispositif de l' exit tax et les conditions permettant de bénéficier de l’abattement pour durée de détention prévu à
l’article 150-0 D ter du CGI sont remplies. Il bénéficie d’un abattement d’un tiers sur la plus-value latente.
La valeur unitaire de ses titres est évaluée à cette date à 14,80 €. La plus-value latente est
donc de :
(14,80 - 10) x 5000 = 24 000 €.
Après application d’un abattement d’un tiers à l’impôt sur le revenu (8 000€), la plus-value
latente imposable à l’impôt sur le revenu est de 16 000€.
L'impôt correspondant à cette plus-value latente est de :
- 16 000 x 19 % = 3 040 € à l’impôt sur le revenu ;
- 24 000 x 15,5 % = 3 720 € au titre des prélèvements sociaux.
Soit un total d’impôt de 6 760 €.
En N+7, M. X cède ses 5 000 titres au prix unitaire de 25 €. Il réalise donc une plus-value de
cession de :
(25 - 10) x 5 000 = 75 000 €.
Après application d’un abattement de deux tiers à l’impôt sur le revenu (50 000 €), la
plus-value de cession imposable à l’impôt sur le revenu est égale à 25 000 €.
La plus-value de cession réalisée en N+7 nette de l’abattement (25 000 €) étant supérieure à la
plus-value latente nette de l’abattement (16 000 €) constatée sur ces mêmes titres en N+6, le montant d'impôt sur le revenu exigible est limité au montant de l'impôt sur le revenu calculé sur la
plus-value latente lors du transfert de domicile fiscal hors de France (nette de l’abattement déterminé au jour de la cession soit deux tiers), soit :
[24 000 – (24 000 x 2/3)] x 19 % = 1 520 €.
En ce qui concerne les prélèvements sociaux, le montant exigible est limité au montant de
l’impôt calculé sur la plus-value latente, étant donné que la plus-value de cession (75 000 €) est supérieure au montant de la plus-value latente (24 000€), soit un montant de prélèvements sociaux
exigible de 3 720 €.
Par ailleurs, le contribuable est imposé dans son État de résidence au titre de la plus-value
de cession à un taux global de 18 %, soit un impôt acquitté de : 75 000 x 18 % = 13 500 €.
Remarque : Le taux de «18 %» correspond à un taux fictif d’imposition des
plus-values dans l’État de résidence du contribuable.
Le montant d’impôt étranger imputable sur les prélèvements sociaux est de :
13 500 x (24 000 / 75 000) = 4 320 €, limité au montant des prélèvements sociaux soit 3 720 €.
Le montant de reliquat d’impôt étranger imputable sur l’impôt sur le revenu est de :
9 780 x (8 000 / 75 000) = 1 043 €.
Au final, le contribuable acquitte la somme de : (1 520 + 3 720 ) – ( 3 720 + 1 043) = 477 €. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-50-10-40 | https://bofip.impots.gouv.fr/bofip/8020-PGP.html/identifiant=BOI-RPPM-PVBMI-50-10-40-20121119 | 2012-11-19 00:00:00 | 2f6e5f9e8eba85883f442fa48cf09eb16b33157bd8e8256050560d97fe1823a6 | [
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Actualité liée : 22/12/2020 : RSA - IF - PAT - CF - CTX - Dégrèvements de taxe d'habitation sur la résidence principale et en faveur des établissements d'hébergement des personnes âgées dépendantes sans but lucratif (loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, art. 5, 6 et 7, loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, art. 15 et loi n°2019-1479 du 28 décembre 2019 de finances pour 2020, art. 16 et 19) - Dispositif de lissage des ressauts d'imposition consécutifs à la perte d'exonérations de fiscalité directe locale (loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art 75) - Modulation de l'abattement facultatif à la base en faveur des personnes handicapées (loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art. 94)
1
Le I bis de l'article 1414 du code général des impôts (CGI) permet aux contribuables susceptibles de perdre le bénéfice d'une exonération de taxe d'habitation prévue au I de l'article 1414 du CGI d'en conserver le bénéfice au titre des deux années d'imposition suivantes, puis de bénéficier d'un abattement dégressif de la base d'imposition au titre de la troisième et de la quatrième années (dispositif dit « de maintien des exonérations »).
Remarque 1 : Le dispositif de maintien des exonérations n'est pas applicable lorsque la perte de l'exonération résulte de la régularisation d'erreurs, d'inexactitudes, d'omissions ou d'insuffisances dans l'établissement de l'impôt.
Remarque 2 : L'exonération prévue au I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 est assimilée à l'exonération prévue en faveur des personnes de plus de 60 ans ou veuves prévue au 2° du I de l'article 1414 du CGI. Par suite, les personnes exonérées en application du I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 sont susceptibles de bénéficier du dispositif de maintien des exonérations prévu au I bis de l'article 1414 du CGI.
Remarque 3 : Les personnes hébergées en maison de retraite qui, en application de l'article 1414 B du CGI, bénéficient d'une exonération ou d'un dégrèvement pour la cotisation de taxe d'habitation afférente à leur ancien domicile sont également susceptibles de bénéficier du dispositif de maintien des exonérations (BOI-IF-TH-10-50-70).
Conformément au A du I de l'article 7 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, les contribuables qui satisfont aux conditions d'application du 2° du I bis de l'article 1414 du CGI au titre de l'année 2017 sont exonérés de la taxe d'habitation afférente à leur habitation principale établie au titre de la même année 2017.
L'article 15 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a modifié l'article 7 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 pour prévoir que ceux qui satisfont à ces conditions au titre de l'année 2018 sont également exonérés de la taxe d'habitation afférente à leur habitation principale établie au titre de la même année 2018.
En outre, l'article 19 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a modifié l'article 7 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 dans sa rédaction résultant de l’article 15 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, pour prévoir que les contribuables qui occupent leur habitation principale dans les conditions prévues au I de l’article 1390 du CGI, qui ne sont pas passibles de l’impôt sur la fortune immobilière au titre de l’année précédant celle de l’imposition à la taxe d’habitation et qui satisfont aux conditions d’application du I bis de l’article 1414 du CGI au titre de 2018 sont exonérés de la taxe d’habitation afférente à leur habitation principale établie au titre de l'année 2019.
Les contribuables exonérés en application de ces dispositions bénéficient, le cas échéant, au titre de l'année considérée, du dégrèvement de la contribution à l'audiovisuel public prévu au 2° de l'article 1605 bis du CGI.
De plus, l'article 16 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 a modifié l'article 7 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 dans sa rédaction résultant de l'article 19 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, pour prévoir que les contribuables qui occupent leur habitation principale dans les conditions prévues au I de l'article 1390 du CGI au titre de 2019 et 2020, qui ne sont pas passibles de l'impôt sur la fortune immobilière au titre des deux années précédant celle de l'imposition à la taxe d'habitation et qui satisfont aux conditions d'application du I bis de l'article 1414 du CGI au titre de 2018 sont exonérés de la taxe d'habitation afférente à leur habitation principale établie au titre de l'année 2020.
Ceux d'entre eux qui satisfont à la condition de revenu prévue au 2 du I de l'article 1414 C du CGI bénéficient en outre, le cas échéant, au titre de 2020 du dégrèvement de la contribution à l'audiovisuel public prévu au 2° de l'article 1605 bis du CGI.
I. Champ d'application
10
Pour bénéficier du maintien des exonérations, les contribuables doivent satisfaire cumulativement aux trois conditions suivantes :
- ne pas être passibles de l'impôt sur la fortune immobilière au titre de l'année précédant celle au titre de laquelle l'imposition à la taxe d'habitation est due (CGI, art.1413 bis ; BOI-IF-TH-10-50-30-20) ;
Remarque : Cette condition est également requise pour les contribuables qui étaient exonérés de taxe d'habitation en application du 1°, du 1° bis ou du 3° du I de l'article 1414 du CGI.
- occuper effectivement le logement à titre d'habitation principale et dans les conditions prévues à l'article 1390 du CGI (II § 60 à 150 du BOI-IF-TFB-10-55-10) ;
- avoir perdu le bénéfice d'une exonération de taxe d'habitation prévue au I de l'article 1414 du CGI.
20
Lorsque le redevable de la taxe d'habitation perd le bénéfice de l'exonération prévue au I de l'article 1414 du CGI parce que le revenu fiscal de référence (RFR) de son cohabitant devient supérieur au plafond prévu au I de l'article 1417 du CGI (II-C § 130 du BOI-IF-TFB-10-55-10), le dispositif de maintien prévu au I bis de l'article 1414 du CGI peut être accordé sur réclamation dès lors que ce cohabitant en aurait été bénéficiaire s'il avait été imposé en son nom propre.
Exemple 1 : Mme X âgée de plus de 60 ans au 1er janvier N héberge Mme Y ainsi que Mme Z qui est veuve. Leur RFR de N-1 n'excède pas la limite prévue au I de l'article 1417 du CGI et aucune d'elles n'est passible de l'impôt sur la fortune immobilière.
Mme X bénéficie donc, pour la taxe d'habitation afférente à sa résidence principale due au titre de N, de l'exonération prévue au 2° du I de l'article 1414 du CGI.
Le RFR de l'année N de Mme Z excède la limite prévue au I de l'article 1417 du CGI.
Mme X peut bénéficier, sur réclamation, de l'exonération de taxe d'habitation afférente à sa résidence principale pour l'imposition due au titre de N+1 en application du I bis de l'article 1414 du CGI.
Exemple 2 : Les conditions initiales sont identiques à celles de l'exemple 1.
Le RFR de l'année N de Mme Y - qui n'est ni veuve ni âgée de plus de 60 ans - excède la limite prévue au I de l'article 1417 du CGI.
Mme X perd le bénéfice de l'exonération prévue au 2° du I de l'article 1414 du CGI et ne peut pas bénéficier de l'exonération prévue au I bis de l'article 1414 du CGI de la taxe d'habitation afférente à sa résidence principale pour l'imposition due au titre de N+1.
II. Modalités d'application du dispositif
A. Portée du dispositif
30
L'exonération de taxe d'habitation s'applique à la totalité de la cotisation.
40
L'abattement s'applique à la base de calcul de la taxe d'habitation, c'est-à-dire à la valeur locative définie à l'article 1409 du CGI actualisée et revalorisée. Il ne s'applique que pour le calcul de cette taxe et des taxes additionnelles dont la base est déterminée dans les mêmes conditions que pour la part communale de cette taxe.
B. Durée du dispositif
50
Le dispositif s'applique pour une durée de 4 ans à compter de l'année suivant celle au titre de laquelle le contribuable a bénéficié de l'une des exonérations prévues au I de l'article 1414 du CGI pour la dernière fois. Le dispositif s'applique sans suspension ni interruption temporaire.
Exemple : Mme X est âgée de plus de 60 ans au 1er janvier N et vit seule. Son RFR de N-1 n'excède pas la limite prévue au I de l'article 1417 du CGI.
Elle bénéficie donc, pour la taxe d'habitation afférente à sa résidence principale due au titre de N, de l'exonération prévue au 2° du I de l'article 1414 du CGI.
Son RFR des années N et suivantes, excepté celui de N+3, excède la limite prévue au I de l'article 1417 du CGI.
Pour la taxe d'habitation afférente à sa résidence principale, Mme X bénéficie par conséquent :
- d'une exonération pour les impositions dues au titre de N+1 et N+2 en application du I bis de l'article 1414 du CGI ;
- d'un abattement de la base d'imposition de deux tiers pour l'imposition due au titre de N+3 en application du I bis de l'article 1414 du CGI ;
- d'une exonération pour l'imposition due au titre de N+4 en application du 2° du I de l'article 1414 du CGI ;
- d'une exonération pour les impositions dues au titre de N+5 et N+6 en application du 1° du I bis de l'article 1414 du CGI ;
- d'un abattement de la base d'imposition de deux tiers pour l'imposition due au titre de N+7 et d'un tiers pour l'imposition due au titre de N+8 en application du 2° du I bis de l'article 1414 du CGI.
C. Remise en cause du dispositif
60
Le dispositif cesse de s'appliquer lorsque :
- au titre de l'année précédant celle au titre de laquelle la taxe d'habitation est due, le bénéficiaire est devenu passible de l'impôt sur la fortune immobilière (BOI-IF-TH-10-50-30-20) ;
- au 1er janvier de l'année au titre de laquelle la taxe d'habitation est due, le bénéficiaire cesse de remplir les conditions relatives à l'habitation prévues à l'article 1390 du CGI (II § 100 à 150 du BOI-IF-TFB-10-55-10) ;
- le contribuable bénéficie à nouveau d'une des exonérations prévues au I de l'article 1414 du CGI.
III. Articulation avec les autres allègements de la taxe d'habitation
70
Le dispositif s'applique avant tout autre allègement de la taxe d'habitation.
Ainsi, lorsque le redevable remplit les conditions requises pour bénéficier de l'exonération prévue au I bis de l'article 1414 du CGI et que les conditions requises pour bénéficier de l'exonération à l'article 332 de l'annexe II au CGI sont remplies, l'exonération liée à la situation personnelle du redevable s'applique.
De la même façon, l'abattement prévu au I bis de l'article 1414 du CGI s'applique avant les abattements prévus à l'article 1411 du CGI (BOI-IF-TH-20-20) et à l'article 331 de l'annexe II au CGI (BOI-IF-TH-20-20-10) et avant le dégrèvement prévu à l'article 1414 C du CGI (BOI-IF-TH-10-50-60).
Exemple : Mme X, qui vit en France métropolitaine, est âgée de plus de 60 ans au 1er janvier et vit seule. Son RFR de N-1 n'excède pas la limite prévue au I de l'article 1417 du CGI.
Elle bénéficie donc, pour la taxe d'habitation afférente à sa résidence principale due au titre de N, de l'exonération prévue au 2° du I de l'article 1414 du CGI.
Au 1er janvier N+4, elle fixe sa résidence principale dans un département d'outre-mer. Son RFR des années N à N+3, excède la limite prévue au I de l'article 1417 du CGI (y compris celle prévue en France d'outre-mer pour l'année N+3).
Pour la taxe d'habitation afférente à sa résidence principale, Mme X bénéficie par conséquent :
- d'une exonération pour les impositions dues au titre de N+1 et N+2 en application du I bis de l'article 1414 du CGI ;
- d'un abattement de la base d'imposition de deux tiers pour l'imposition due au titre de N+3 en application du I bis de l'article 1414 du CGI ;
- d'un abattement de la base d'imposition d'un tiers en application du I bis de l'article 1414 du CGI puis d'un abattement de la base d'imposition égal à 40 % de la valeur locative moyenne des locaux d'habitation de la commune en application de l'article 331 de l'annexe II au CGI pour l'imposition due au titre de N+4.
Le cas échéant, Mme X pourra bénéficier de plus au titre de N+3 et de N+4 du dégrèvement prévu à l'article 1414 C du CGI. | Bulletin officiel des finances publiques - impôts | BOI-IF-TH-10-50-30-40 | https://bofip.impots.gouv.fr/bofip/11039-PGP.html/identifiant=BOI-IF-TH-10-50-30-40-20201222 | 2020-12-22 00:00:00 | 9fb4c85b1d71992775253fdb6481f73cb771d2f9b4825465d9beac1c78b75af8 | [
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Actualité liée : 22/12/2020 : RSA - IF - PAT - CF - CTX - Dégrèvements de taxe d'habitation sur la résidence principale et en faveur des établissements d'hébergement des personnes âgées dépendantes sans but lucratif (loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, art. 5, 6 et 7, loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, art. 15 et loi n°2019-1479 du 28 décembre 2019 de finances pour 2020, art. 16 et 19) - Dispositif de lissage des ressauts d'imposition consécutifs à la perte d'exonérations de fiscalité directe locale (loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art 75) - Modulation de l'abattement facultatif à la base en faveur des personnes handicapées (loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art. 94)
1
Le II de l'article 1408 du CGI prévoit notamment que sont exonérés de la taxe d'habitation :
- les établissements publics scientifiques, d'enseignement et d'assistance. Cette exonération est étendue aux locaux occupés par le centre national de la fonction publique territoriale et par les centres de gestion de la fonction publique territoriale ;
- les personnels des missions diplomatiques et consulaires, pour leur résidence officielle.
Remarque : Les commentaires relatifs à l'exonération prévue au 2° du II de l'article 1408 du CGI, en faveur des indigents, ainsi que celle prévue par l'article 332 de l'annexe II au CGI en faveur des contribuables occupant un logement modeste dans les départements d'outre-mer, sont transférés au BOI-IF-TH-10-50-40.
I. Établissements publics scientifiques, d'enseignement, d'assistance et locaux du centre national et des centres de gestion de la fonction publique territoriale
10
Les locaux occupés par les établissements publics scientifiques, d'enseignement et d'assistance, ainsi que par le centre national de la fonction publique territoriale et les centres de gestion de la fonction publique territoriale, sont exonérés en totalité de la taxe d'habitation à l'exception de ceux affectés à l'habitation des personnels administratifs (fonctionnaires logés, gardiens, concierges, etc.) qui sont imposables au nom des intéressés (se référer, en ce qui concerne les personnes hébergées dans les établissements d'assistance, au BOI-IF-TH-10-20-20, et, en ce qui concerne les étudiants logés dans les résidences universitaires, au BOI-IF-TH-10-40-10).
20
L'exonération s'applique à tous les locaux affectés au fonctionnement de ces organismes, y compris ceux où le public n'a pas accès (salles de réunion, par exemple).
30
Sont notamment visés par cette mesure :
1° les universités ;
2° les centres régionaux des œuvres universitaires et scolaires (CROUS). Ces centres assurent la gestion des résidences universitaires. En vertu de la loi n° 55-425 du 16 avril 1955 portant réorganisation des services des oeuvres sociales en faveur des étudiants, ces organismes constituent des établissements publics dotés de la personnalité civile et de l'autonomie financière. Ils ont notamment pour mission de favoriser l'amélioration des conditions de vie et de travail des étudiants et de gérer les services propres à satisfaire ces besoins. Ils sont, de ce fait, assimilés à des établissements publics d'enseignement ou d'assistance ;
3° les caisses des écoles ;
4° les hôpitaux publics ;
5° les établissements publics d'hébergement pour personnes âgées dépendantes (CE, décision du 24 avril 2019, n° 410859, ECLI:FR:CECHR:2019:410859.20190424) ;
6° les centres d'action sociale ;
7° les caisses de crédit municipal.
Ces caisses, régies par les dispositions de l'article L. 514-1 du code monétaire et financier (CoMoFi), de l'article L. 514-2 du CoMoFi, de l'article L. 514-3 du CoMoFi et de l'article L. 514-4 du CoMoFi, ressortissent à la catégorie des établissements d'aide sociale ;
8° Pôle emploi ;
9° les caisses nationales d'assurance maladie, d'assurance vieillesse, des allocations familiales et l'agence centrale des organismes de sécurité sociale. En revanche, les autres organismes de sécurité sociale tels que les caisses locales d'allocation vieillesse des non-salariés, sont des organismes privés et ne peuvent par suite bénéficier de l'exonération prévue par le 1° du II de l'article 1408 du CGI ;
10° l'entente interdépartementale pour la démoustication du littoral méditerranéen ainsi que celle pour la démoustication en Rhône-Alpes. En raison du caractère sanitaire et prophylactique de leurs activités, elles sont assimilées à des établissements publics d'assistance.
11° le centre national de la recherche scientifique (CNRS) ;
12° le commissariat à l'énergie atomique (CEA) ;
13° l'institut français de recherche pour l'exploitation de la mer (IFREMER).
40
Cette exonération est étendue aux locaux occupés par le centre national de la fonction publique territoriale et par les centres de gestion de la fonction publique territoriale.
Ainsi, elle s'applique à tous les locaux affectés au fonctionnement de ces organismes.
Cette exonération est totale et permanente.
Cependant, ne sont pas éligibles à l'exonération :
- l'Office national des anciens combattants et victimes de guerre (ONAC), dont les missions ne se limitent pas au domaine de l'aide sociale et à la gestion d'institutions sociales et médico-sociales, y compris en ce qui concerne une maison de retraite pour veuves de guerre qu'il gère directement (CE, décision du 9 février 2000, n° 188160) ;
- les cercles de l'armée, personnes morales de droit public qui ont pour objet de créer et d'organiser les activités sociales et culturelles au profit des militaires et de leurs familles, même si ponctuellement elles offrent des prestations à caractère d'aide sociale telles que la constitution de fonds de secours, elles excèdent un tel domaine et, en outre, ne concernent que les seuls membres de droit et adhérents autorisés par le ministre de la défense (CAA Bordeaux, décision du 19 février 2004, 02BX01896, Cercle mixte du premier régiment d'infanterie de marine de Bayonne) ;
- les associations d'assistance (RM Miossec n°1106, JO AN 6 octobre 1997 p. 3302) ;
- une association qui gère un centre médical (CAA Marseille, décision du 25 avril 2000, n° 97-11546, Association du Centre médical docteur Bouffard-Vercelli) ;
- une association, qui est une personne morale régie par les dispositions de la loi du 1er juillet 1901, en dépit de la nature de ses missions, quand bien même elles sont d'intérêt général, de ses liens avec divers services publics de l'État ou des collectivités locales et de l'origine publique de ses ressources (CAA Bordeaux, décision du 27 mars 2001, 00BX00119, l'association « Sauvegarde de l'Enfance en pays basque » (SEPB)).
(50 à 100)
II. Missions diplomatiques et consulaires et assimilées
110
Aux termes du 3° du II de l'article 1408 du CGI, sont exonérés de la taxe d'habitation « les ambassadeurs et autres agents diplomatiques de nationalité étrangère, dans la commune de leur résidence officielle et pour cette résidence seulement, dans la mesure où les pays qu'ils représentent concèdent des avantages analogues aux ambassadeurs et agents diplomatiques français ».
« La situation des consuls et agents consulaires est réglée conformément aux conventions intervenues avec le pays représenté, l'exonération de la taxe d'habitation ne pouvant, en tout état de cause, être accordée que dans la commune de la résidence officielle et pour cette résidence seulement ».
Cette exonération trouve son fondement, d'une part, dans des usages anciens du droit international, consacrés en la matière par les conventions de Vienne du 18 avril 1961 sur les relations diplomatiques et du 24 avril 1963 sur les relations consulaires et, d'autre part, dans les accords internationaux conclus entre la France et certains États étrangers ou organismes internationaux.
120
L'exonération prévue au 3° du II de l'article 1408 du CGI ne vise strictement que les agents diplomatiques et les agents consulaires pour leur résidence officielle (II-A-1 § 130).
Toutefois, sous l'effet des divers conventions, protocoles et accords particuliers signés par la France, l'exonération a été étendue :
- à la résidence de certains fonctionnaires internationaux (II-A-2 § 190) ;
- aux locaux administratifs des États étrangers et des organisations internationales (II-B § 310).
A. Exonération des agents diplomatiques, consulaires et de certaines personnes assimilées pour leur résidence officielle
1. Exonérations expressément prévues par le 3° du II de l'article 1408 du CGI
a. Personnes visées
1° Les membres du personnel diplomatique
130
Ce sont les agents qui, en dehors de l'ambassadeur ou du chef de mission, ont la qualité de diplomates : ministres plénipotentiaires, conseillers, secrétaires et attachés d'ambassade. Ils sont titulaires de la carte diplomatique délivrée par le ministre des Affaires étrangères et figurent sur la liste des membres du corps diplomatique établie annuellement par ce département.
2° Les fonctionnaires consulaires de carrière
140
Il s'agit de toutes les personnes, y compris le chef de poste consulaire, chargées en cette qualité de l'exercice de fonctions consulaires : ce sont les consuls généraux, les consuls généraux adjoints, les consuls, les consuls adjoints, les vice-consuls et les attachés de consulat. Cette qualité est également reconnue aux agents consulaires lorsqu'ils sont chefs de poste consulaire, c'est-à-dire lorsqu'ils ont reçu l'exequatur.
En revanche, les fonctionnaires consulaires honoraires qui peuvent exercer, outre des fonctions consulaires, une activité lucrative dans l'État de résidence, ne bénéficient pas de l'exonération.
Ainsi, une personne qui occupe un emploi d'enseignant en qualité de fonctionnaire consulaire, en application des stipulations combinées des articles 1er et 5 de la Convention de Vienne du 24 avril 1963, ne peut prétendre à l'exonération (CAA Lyon, décision du 7 février 2002, n° 01LY00201).
3° Cas des conjoints
150
Lorsque ce n'est pas le contribuable mais son conjoint qui est membre d'une mission diplomatique ou consulaire, d'une organisation internationale ou d'une représentation d'État auprès d'une organisation internationale, l'exonération peut également être accordée.
À cet égard, le fait que le conjoint du diplomate soit lui-même de nationalité française ou exerce une activité lucrative en France est sans incidence sur le principe de l'exonération de taxe d'habitation édictée par le 3° du II de l'article 1408 du CGI, dès lors que ces conditions ne sont pas de nature à faire perdre à l'agent diplomatique les privilèges fiscaux attachés à sa fonction.
4° Le personnel des ambassades et consulats
160
L'exonération de taxe d'habitation est étendue aux personnels administratif des ambassades et consulats, technique et de service, à l'exclusion des ressortissants de l'État accréditaire et des résidents permanents.
b. Conditions d'attribution de l'exonération
1° Condition de nationalité
170
Sont exclus du bénéfice de l'exonération de taxe d'habitation, les ressortissants français.
En cas de pluralité de nationalités, dont la nationalité française, l'agent est considéré comme un ressortissant français.
2° Condition de réciprocité
180
Le bénéfice de l'exonération n'est accordé aux agents diplomatiques et consulaires accrédités en France que dans la mesure où des avantages analogues sont consentis aux agents français à l'étranger.
Sauf indication contraire, cette condition est considérée comme remplie à l'égard de tous les États représentés en France.
2. Extension à la résidence de certains fonctionnaires internationaux
190
L'exonération de la taxe d'habitation prévue au 3° du II de l'article 1408 du CGI ne vise strictement que les membres des personnels des missions diplomatiques et consulaires accréditées auprès du gouvernement français.
Toutefois, cette exonération est également applicable à certains hauts fonctionnaires attachés aux organisations internationales établies en France ainsi qu'aux membres des délégations nationales des États auprès de ces organisations.
a. Certains hauts fonctionnaires des organisations internationales établies en France expressément désignés dans les conventions, protocoles, accords ou arrangements régissant leur statut
200
Le fait, pour un fonctionnaire international, d'être titulaire d'une carte d'assimilation diplomatique n'implique pas, comme pour les membres des délégations nationales, le droit de se prévaloir des privilèges et immunités fiscales reconnus aux agents diplomatiques.
b. Les directeurs généraux des institutions spécialisées des Nations unies
210
La section 21 de l'article 6 de la convention du 21 novembre 1947 sur les privilèges et immunités des institutions spécialisées des Nations Unies prévoit que le directeur général de chaque institution spécialisée jouit des privilèges et immunités accordés aux agents diplomatiques.
Les agents diplomatiques en poste en France qui ne sont ni de nationalité française ni résidents permanents sont exonérés de la taxe d'habitation pour leur résidence officielle ou principale et ses immédiates dépendances (garage, chambre de service).
Sont considérées comme résidents permanents les personnes majeures de nationalité étrangère qui, au moment de la notification de leur recrutement par une organisation internationale, résidaient régulièrement en France depuis plus d'un an, qu'elles y aient ou non exercé une activité privée rémunérée.
S'il remplit ces conditions, le directeur général de chaque institution peut prétendre à l'exonération de taxe d'habitation pour sa résidence principale située en France.
c. Certains fonctionnaires de l'Organisation des Nations unies pour l'éducation, la science et la culture (UNESCO)
220
L'article 19 de l'accord relatif au siège de l'UNESCO et à ses privilèges et immunités sur le territoire français du 2 juillet 1954 prévoit l'octroi du statut d'agent diplomatique au directeur général, à son adjoint, aux directeurs de département, aux chefs de service, aux chefs de bureau, ainsi qu'aux fonctionnaires ayant un grade supérieur ou égal à P5.
Ces personnes, si elles ne possèdent pas la nationalité française et ne sont pas des résidents permanents, bénéficient de l'exonération de la taxe d'habitation pour leur résidence principale située en France.
d. Certains fonctionnaires de l'organisation de l'aviation civile internationale (OACI)
230
Bénéficient de l'exonération de taxe d'habitation pour leur résidence principale située en France à condition qu'ils ne possèdent pas la nationalité française et qu'ils ne soient pas des résidents permanents :
- le directeur et le représentant adjoint du bureau français de l'OACI, ainsi que le président du conseil et le secrétaire général de cette organisation ;
- les « membres permanents » de l'OACI, c'est-à-dire les personnes engagées par l'organisation sur la base d'un contrat d'une durée d'au moins un an pour occuper un poste administratif ou technique, y compris les services linguistiques, au siège du bureau et qui y consacrent toute leur activité professionnelle.
e. Les membres des délégations nationales étrangères auprès des organisations internationales établies en France ayant rang diplomatique, cette qualité étant constatée par l'attribution d'une carte d'assimilation diplomatique délivrée par le ministère des Affaires étrangères
240
Les dispositions des conventions, protocoles et accords qui régissent le statut du personnel des représentations nationales auprès des différentes organisations établies en France posent, d'après l'interprétation donnée par le département des Affaires étrangères, le principe que seuls les membres des délégations étrangères ayant rang diplomatique sont en situation de se prévaloir des privilèges et immunités dont bénéficient les agents diplomatiques de rang comparable. Quant au surplus du personnel de ces délégations, il ne jouit d'aucune exonération en matière d'impositions et de taxes locales à caractère personnel.
250
L'octroi de ce bénéfice est susceptible d'être étendu, pour des motifs d'ordre politique ou de courtoisie internationale, à certaines hautes personnalités étrangères ainsi qu'aux diplomates étrangers exerçant des fonctions officielles de représentation auprès d'un État étranger ou d'une organisation internationale ayant son siège hors de France, mais à titre tout à fait exceptionnel et compte tenu, pour chaque affaire, de l'ensemble des circonstances propres à justifier l'exonération d'impôt (cas des juges auprès de la Cour internationale de justice ; diplomates accrédités à Genève et résidant en France en raison des difficultés de logement dans cette ville, etc.).
3. Portée de l'exonération
a. Locaux exonérés
260
L'exonération de taxe d'habitation ne porte que sur les locaux constituant :
- soit la résidence officielle, c'est-à-dire le logement de fonction ;
- soit, le cas échéant, la résidence principale des personnes bénéficiant de l'exonération.
C'est ainsi que certaines conventions consulaires conclues entre la France et certains pays assimilent aux locaux diplomatiques ou consulaires, la résidence principale :
- des fonctionnaires consulaires de carrière ;
- de tous les membres du personnel de la mission diplomatique et des postes consulaires.
b. Locaux non exonérés
270
En revanche, la taxe d'habitation est due :
1° Pour les résidences secondaires des personnes exonérées au titre de leur résidence officielle ou de leur résidence principale
280
Des dérogations à cette règle peuvent être admises, à titre exceptionnel et sur demande du ministre des Affaires étrangères, au profit des chefs de mission diplomatique, pour une résidence secondaire.
De même, les agents de l'État représenté qui auraient établi sur le territoire national leur domicile réel avant leur entrée en fonctions peuvent, par application de certaines conventions consulaires bilatérales, bénéficier de l'exonération pour cette habitation qu'ils conservent.
2° Pour les locaux professionnels des personnes exonérées
290
En principe, l'exercice d'une activité lucrative privée dans l'État de séjour entraîne, sauf en ce qui concerne les activités d'ordre scientifique et culturel, la perte de la qualité d'agent diplomatique et, par suite, celle des privilèges fiscaux qui y sont attachés. Les deux conventions de Vienne citées au II § 110 et au II-A-1-2° § 140 font d'ailleurs expressément défense aux agents diplomatiques et aux consuls de carrière d'exercer dans l'État de séjour une activité professionnelle ou commerciale en vue d'un gain personnel.
c. Durée de l'exonération
300
En raison de la règle de l'annualité de la taxe d'habitation, les agents diplomatiques et consulaires étrangers en France ne peuvent, en principe, se prévaloir de l'exonération qu'à compter du 1er janvier de l'année suivant celle de leur installation dans notre pays.
Toutefois, lorsqu'une imposition est émise au titre de l'année de leur installation, il est traditionnellement admis, pour des raisons de courtoisie internationale, de ne pas opposer à ces agents la règle de l'annualité (hormis le cas où les intéressés auraient leur résidence permanente en France au moment de leur entrée en fonction) et de leur accorder, par voie de dégrèvement, le bénéfice de l'exonération de la taxe à compter du jour de la prise officielle de leurs fonctions.
B. Exonérations des États étrangers et des organisations internationales pour leurs locaux administratifs
1. Personnes concernées
310
Il s'agit :
- d'une part, des États étrangers représentés par les ambassades, consulats ou représentations officielles diverses ;
- d'autre part, des organisations internationales ainsi que des représentations d'État auprès de ces organisations internationales.
2. Locaux concernés
320
D'une manière générale, l'exonération de taxe d'habitation porte sur les locaux administratifs affectés à un usage diplomatique ou consulaire ou de représentation internationale.
a. Locaux diplomatiques
330
Sont considérés comme des locaux diplomatiques les bâtiments ou parties de bâtiments et du terrain attenant qui, quel qu'en soit le propriétaire, sont utilisés aux fins de la mission diplomatique.
340
Restent soumis à la taxe d'habitation, parce que non affectés à l'usage diplomatique, les locaux occupés par les missions :
- pour servir de maison de repos ou de colonie de vacances pour les personnels de la mission et leurs familles ;
- pour être utilisés comme foyers d'étudiants ;
- pour tenir lieu de salles de cours de langues, de bureaux de tourisme, de comptoirs de vente de produits originaires de l'État d'envoi ;
- pour servir de bureaux ou d'offices d'immigration ;
- pour être destinés aux organismes commerciaux et financiers chargés de promouvoir les échanges commerciaux ou touristiques ou de réaliser certaines opérations commerciales ou financières (office de tourisme, chambres de commerce) ;
- pour être mis à la disposition des instituts ou des centres culturels chargés de diffuser la culture du pays intéressé dans l'État de résidence. Toutefois, cette règle connaît des dérogations dans le cas des institutions culturelles créées en France par l'Autriche, les États-Unis, l'Italie et l'Allemagne, du fait d'accords particuliers conclus entre ces États et la France.
350
Ces exonérations bénéficient exclusivement aux institutions culturelles officielles, c'est-à-dire celles qui, non seulement répondent aux définitions et objectifs fixés dans les conventions culturelles conclues entre la France et les États intéressés, mais ont également été créées par eux directement ou par des organismes officiels agissant pour le compte des dits États.
b. Locaux consulaires
360
Les locaux consulaires s'entendent des bâtiments ou parties de bâtiments et du terrain attenant qui, quel qu'en soit le propriétaire, sont utilisés exclusivement aux fins du poste consulaire, c'est-à-dire les locaux administratifs.
Les postes consulaires sont de quatre sortes :
- les consulats généraux ;
- les consulats ;
- les vice-consulats ;
- et les agences consulaires.
L'interprétation de la notion de locaux consulaires est aussi stricte que celle de la notion de locaux diplomatiques et comporte les mêmes conséquences (II-B-2-a § 330).
c. Locaux assimilés à des locaux diplomatiques et consulaires
1° Locaux des organisations internationales
370
Les organisations internationales bénéficient de l'exonération de la taxe d'habitation pour les immeubles qu'elles occupent en qualité de propriétaire, ou de locataire, ou à tout autre titre et qui sont nécessaires à l'accomplissement de leur mission.
Il s'agit essentiellement du siège de l'organisation, c'est-à-dire des locaux abritant ses services administratifs. Cependant, pour les organisations à caractère technique ou scientifique, cette définition peut être étendue à certains bâtiments techniques tels que les laboratoires, mais uniquement si une telle extension a été expressément prévue.
2° Locaux occupés par des représentations d'États auprès d'organisations internationales
380
Le principe est que la représentation d'un État-membre auprès d'une organisation internationale est assimilée au plan des privilèges fiscaux, à une mission diplomatique auprès du gouvernement français.
Par conséquent, ce qui a été développé au II-B-2-a § 330 en ce qui concerne les locaux diplomatiques, s'applique mutatis mutandis aux locaux utilisés par ces représentations.
(390) | Bulletin officiel des finances publiques - impôts | BOI-IF-TH-10-50-10 | https://bofip.impots.gouv.fr/bofip/1204-PGP.html/identifiant=BOI-IF-TH-10-50-10-20201222 | 2020-12-22 00:00:00 | 136dd9950542c90a2f5e40cef36e269d1da5d6d520a51f49cac0f07c427d9daf | [
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] |
Actualité liée : 03/02/2021 : CTX - Délégation de signature en matière contentieuse et gracieuse (Décret n° 2013-443 du 30 mai 2013 relatif aux règles de compétence et de délégation de signature applicables au traitement des réclamations contentieuses et des demandes à titre gracieux présentées par les contribuables)
(1 à 50)
I. Procédure à suivre pour accorder des dégrèvements ou restitutions d'office
60
L'octroi des dégrèvements ou restitutions d'office (livre des procédures fiscales (LPF), article R*. 211-1 et LPF, article R*. 211-2) n'est soumis à aucune procédure imposée par des textes législatifs ou réglementaires, sous réserve, toutefois, des délais de prescription rappelés au II-D § 250 du BOI-CTX-DRO-10 et qui doivent dans tous les cas être strictement observés.
(70)
II. Décisions de dégrèvements ou de restitutions d'office
80
Les dégrèvements ou restitutions d'office sont prononcés par le directeur départemental ou régional des finances publiques, le directeur chargé d'une direction spécialisée ou d'un service à compétence nationale qui a la possibilité de déléguer sa signature dans les mêmes conditions et sous les mêmes réserves que pour les réclamations (annexe II au code général des impôts, art. 408, BOI-CTX-PREA-10-90).
A. Autorité compétente pour statuer
90
Les dégrèvements ou restitutions d'office sont prononcés par le directeur après avoir contrôlé que les délais de prescription ne sont pas expirés (II-D § 250 du BOI-CTX-DRO-10) et que, le cas échéant, les surtaxes reconnues ont été compensées avec les omissions ou inexactitudes constatées en sens inverse (II-A § 140 du BOI-CTX-DRO-10).
100
À défaut de précision contenue dans le texte de l'article R*. 211-2 du LPF, le directeur compétent pour prononcer les dégrèvements est celui qui, en vertu de l'article R*. 198-10 du LPF, serait habilité à statuer sur les réclamations visant les impositions en cause.
B. Délégation de signature
(110 à 120)
130
Les dégrèvements d'office peuvent être prononcés par un agent bénéficiant d'une délégation de signature, dans les mêmes conditions que celles fixées pour statuer sur les réclamations (BOI-CTX-PREA-10-90).
C. Notification
140
Les dégrèvements ou restitutions d'office prononcés par le directeur départemental ou régional des finances publiques, le directeur chargé d'une direction spécialisée ou d'un service à compétence nationale ou par délégation du directeur sont, dans tous les cas, notifiés au contribuable intéressé.
(150 à 230) | Bulletin officiel des finances publiques - impôts | BOI-CTX-DRO-30 | https://bofip.impots.gouv.fr/bofip/974-PGP.html/identifiant=BOI-CTX-DRO-30-20210203 | 2021-02-03 00:00:00 | c916b13b6d7078aeb463308b6c8d6c1c059ed8a4d10bcbd2aa80d6c791405378 | [
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] |
1
L'abandon de créance est la renonciation par une entreprise à exercer les droits que lui confère l'existence d'une créance. Pour l'étude du régime fiscal des abandons de créances, il y a lieu d'y assimiler les subventions, c'est-à-dire les aides versées par une entreprise à une autre sans contrepartie directe.
L'abandon de créance peut être considéré comme une perte, et non comme une libéralité, lorsqu'il est consenti dans l'intérêt de l'entreprise créancière et que, bien entendu, la créance figure à l'actif de cette dernière.
À l'inverse, l'abandon d'une créance par un créancier de l'entreprise engendre pour celle-ci un profit égal au montant de la remise de la dette figurant au passif du bilan (BOI-BIC-PDSTK-10-30-30).
La pratique des abandons de créances comporte des conséquences fiscales tant au regard de l'impôt sur les bénéfices que de la TVA (les règles applicables en matière de TVA sont exposées au BOI-TVA-BASE-10-10-10).
Le régime des abandons de créances consentis par les sociétés mères à leurs filiales est par ailleurs précisé à l'article 216 A du code général des impôts (CGI) dans les situations où ils s'accompagnent d'une augmentation de capital au profit de la société créancière (BOI-IS-BASE-10-10-30).
10
Seront examinés successivement les principes auxquels il convient de se référer pour :
- d'une part, définir le caractère normal ou anormal des abandons de créances et des subventions (II § 80 et suivants) ainsi que leur classification (III § 110 et suivants) ;
- et, d'autre part, appliquer l'impôt sur les bénéfices à ces opérations (BOI-BIC-BASE-50-20).
20
Le régime des abandons de créances et des subventions est déterminé par leur nature.
Il convient à cet égard :
- de définir ce que l'on doit entendre par abandon de créance ou subvention ;
- d'apprécier s'ils procèdent d'un acte de gestion normal ou anormal ;
- enfin, dans le cas où le caractère normal des aides est établi, de distinguer selon que l'abandon ou la subvention est de nature commerciale ou financière.
I. Définition des abandons de créances et des subventions
30
Selon la jurisprudence du Conseil d'État, un abandon de créance résulte de la conjonction de deux éléments constitutifs :
40
L'un matériel impliquant :
- d'une part, l'enregistrement préalable en comptabilité d'une créance pour un montant déterminé par l'entreprise créancière et d'une dette d'égal montant par l'entreprise débitrice ;
Remarque : Cet élément n'a pas à être caractérisé pour une subvention dans la mesure où une telle subvention n'est pas précédée par l'enregistrement comptable d'une créance.
- et, d'autre part, la comptabilisation par l'entreprise qui consent l'abandon, d'une perte correspondant au montant de la créance abandonnée ainsi que la constatation d'un profit à concurrence du montant de la dette annulée par l'entreprise qui bénéficie de l'abandon.
Remarques :
En ce qui concerne le régime fiscal de l'abandon de créance chez l'entreprise qui le consent, il convient de se reporter au BOI-BIC-BASE-50-20-10.
S'agissant du régime fiscal de l'abandon de créance chez l'entreprise qui en est bénéficiaire, il convient de se reporter au BOI-BIC-BASE-50-20-20.
L'autre intentionnel résultant des motivations qui ont été à l'origine de l'abandon de créance.
50
Il convient d'assimiler aux abandons de créances les subventions ou sommes de toute nature effectivement versées par une entreprise à une tierce entreprise. En effet, l'abandon de créance ou la subvention recouvrent tous deux une même réalité économique et constituent deux modalités d'allocation d'une aide.
En revanche, les renonciations à des recettes ne peuvent être assimilées à des abandons de créance.
En effet, l'élément matériel (enregistrement préalable en comptabilité d'une créance pour l'une des parties ou d'une dette pour l'autre) fait en tout état de cause défaut.
Remarque : La renonciation à des recettes peut résulter notamment de prêts consentis sans intérêt, de l'absence de comptabilisation d'intérêts non réclamés, de la non-facturation ou de la sous-facturation de ventes ou de services.
60
Par ailleurs, le fait pour une entreprise de ne pas facturer des ventes ou des prestations de services à une tierce entreprise constitue, en l'absence de toute contrepartie, un acte de gestion anormal justifiant la réintégration des sommes non facturées dans les bénéfices imposables de l'entreprise vendeuse ou prestataire de services.
Il en est ainsi même si le bénéficiaire des fournitures ou des services non facturés est une filiale de la société qui a consenti ces avantages.
Toutefois, dans la situation où la société mère pourrait être regardée comme ayant agi dans son propre intérêt en venant en aide à une filiale en difficulté, il conviendrait, en ce qui la concerne, et pour l'application des impôts directs uniquement, d'attacher à la renonciation à des recettes les effets d'un abandon de créance.
(70)
II. Caractère normal ou anormal des aides
80
Il convient, au préalable, d'apprécier si l'abandon de créance ou le versement de la subvention constituent un acte de gestion normal.
En effet, le caractère normal ou anormal de l'aide détermine les régimes tant de déductibilité de la créance abandonnée chez l'entreprise qui consent l'abandon (BOI-BIC-BASE-50-20-10) que d'imposition de l'avantage correspondant chez l'entreprise qui en est bénéficiaire (BOI-BIC-BASE-50-20-20).
La preuve du caractère normal de l'aide est apportée lorsqu'il est établi que celle-ci a été consentie dans l'intérêt de l'exploitation et trouve son fondement dans l'existence d'une contrepartie réelle et suffisante.
À cet égard, l'entreprise qui consent l'abandon de créance ne peut en aucun cas se contenter d'invoquer les liens de droit qui l'unissent à celle qui est bénéficiaire de l'abandon (telle une société mère au regard d'une de ses filiales) pour établir le caractère normal de l'acte de gestion.
Pour ménager toute garantie en matière de preuve, le service ne doit pas hésiter, dans les situations où l'appréciation des circonstances de fait soulève des difficultés, à saisir la commission des impôts directs et des taxes sur le chiffre d'affaires conformément au deuxième alinéa de l'article L. 59 du livre des procédures fiscales (LPF).
Il n'est pas possible de dresser une liste limitative d'abandons de créances normaux et anormaux ; cette appréciation résulte essentiellement des circonstances de fait qui ont présidé à l'attribution de l'aide.
Par exception, aux termes du 8° du 1 de l'article 39 du CGI, les abandons de créances à caractère commercial sont systématiquement déductibles (y compris lorsqu'ils ne sont pas accomplis dans l'intérêt de l'exploitation) dès lors qu'ils sont consentis ou supportés en faveur d'un débiteur faisant l'objet :
- d'un plan de sauvegarde prévu de l'article L. 626-1 du code de commerce (C. com.) à l'article L. 626-28 du C. com.,
- d'un plan de redressement prévu de l'article L. 631-1 du C. com. à l'article L. 631-22 du C. com.,
- ou d'un accord de conciliation constaté ou homologué dans les conditions prévues à l'article L. 611-8 du C. com..
90
Le Conseil d'État a jugé que le caractère normal des aides était établi dans les situations suivantes :
- l'abandon temporaire par une société de ses redevances de concession, dès lors que cet abandon avait eu, pour contrepartie, les dépenses engagées par le concessionnaire en vue du développement de sa clientèle, dépenses qui devaient -en assurant une plus large diffusion des produits de la société- procurer à celle-ci au prix d'un sacrifice momentané une source importante de bénéfices (CE, décision du 19 décembre 1951, req. n°s 87757 et 94405) ;
- avances consenties à une société B et règlement de diverses dépenses d'exploitation pour le compte de cette dernière par une société A, pour permettre à la première de poursuivre une activité commerciale qui, compte tenu de l'étroite dépendance existant entre ces deux sociétés était indispensable au fonctionnement normal de la société créancière (CE, décision du 27 avril 1964, req. n° 55733) ;
- subventions d'équilibre versées par une société à ses fournisseurs exclusifs dont elle détient le capital social directement ou par l'intermédiaire de son gérant et à qui elle impose des normes strictes de fabrication et des prix correspondant à ses objectifs de marché (CE, décision du 16 février 1983, req. n° 37868) ;
- remise partielle d'une dette accordée par une société à une autre société dont elle détient la quasi-totalité du capital pour lui permettre de poursuivre une activité commerciale normale et de préserver ainsi la notoriété du groupe et sa position sur le marché des produits pharmaceutiques (CE, décision du 13 juillet 1978, req. n° 3094) ;
- subvention allouée à la société commercialisant ses produits, et dont il est l'unique fournisseur et le gérant, par un exploitant qui, en vue d'accroître ses débouchés, a imposé à cette société une politique de bas prix compromettant sa situation financière au point d'en entraîner la liquidation (CE, décision du 9 octobre 1981, n° 15553) ;
- abandon de créance consenti par une société à une filiale à 99,97 % dès lors que la société mère a pu estimer à juste titre qu'il était conforme à ses intérêts, notamment pour sauvegarder son renom, d'assainir la situation financière de sa filiale en difficulté, alors même qu'elle aurait pu recourir à d'autres mesures pour parvenir aux mêmes fins, en particulier souscrire à une augmentation de capital de la filiale, précédée ou non d'une réduction de capital (CE, décision du 30 avril 1980, req. n° 16253 ; voir aussi CE, décision du 27 novembre 1981, req. n° 16814, (III § 150), ainsi que CE, décision du 27 juin 1984, n° 35030) ;
- abandons de créances ou subventions versées par une société à une filiale ou à une société sœur afin que celle-ci puisse rééquilibrer son compte d'exploitation et conserver, par la poursuite de son activité, les débouchés commerciaux de la société versante (voir en ce sens les arrêts rendus en matière de TVA (III § 150) ;
- abandon de créance consenti par une société mère à sa filiale se trouvant dans une situation commerciale susceptible d'entraîner la cessation de son activité, dès lors qu'en assainissant la situation de celle-ci (laquelle était d'ailleurs sa cliente), la société mère a visé à sauvegarder son renom et à assurer le maintien de sa propre activité (CE, décision du 4 décembre 1985, n° 44323).
100
En revanche, ne peuvent être considérés comme procédant d'une gestion normale, par exemple :
- les abandons de créances ou subventions aboutissant tant par leur caractère répétitif que par leur modulation en valeur absolue :
soit à une remontée au niveau d'une société mère des déficits subis par certaines de ses filiales ;
soit à une localisation optimale des résultats imposables entre sociétés appartenant à un même groupe, notamment lorsque la société bénéficiaire d'une subvention ou d'un abandon de créance est située dans un pays ou territoire où elle est soumise à un régime fiscal privilégié ;
- les abandons de créances ou les subventions dans le cadre desquels il est démontré qu'une personne ou plusieurs personnes liées par une communauté d'intérêts, détenant une participation substantielle du capital de la société ayant bénéficié de l'abandon, se sont abstenues d'aider cette société alors même qu'elles y avaient intérêt et qu'elles étaient en mesure de le faire ;
- la remise partielle, par une société, d'une avance de fonds faite par elle à une autre société, dès lors que les deux sociétés en cause, bien qu'ayant un associé commun et poursuivant un objet semblable, étaient entièrement étrangères l'une de l'autre (CE, décision du 5 mai 1967, req. n° 69059, RJCD 1ère partie, p. 118). Au cas particulier, les deux sociétés exploitaient des établissements appartenant à une même chaîne ;
- l'abandon par une société anonyme, aux héritiers de son administrateur et principal actionnaire, du solde débiteur d'un compte ouvert dans ses écritures au nom du défunt et représentant le montant d'avances consenties à ce dernier sur des bénéfices qui, en définitive, n'avaient pas été distribués par la suite (CE, décision du 12 novembre 1948, req. n° 68840 ; RO, p. 95) ;
- la renonciation au remboursement d'avances qui ont été consenties dès l'origine à des fins étrangères à une gestion commerciale normale (CE, décision du 7 novembre 1979, req. n° 06188, CE, décision du 14 mai 1980, n° 09259) ;
- les aides dont la réalité n'a pu être établie par leur identification dans la comptabilité de la société qui en était le prétendu bénéficiaire (CE, décision du 12 juillet 1978, req. n°s 2138 et 2769) ;
- les subventions allouées par une société à d'autres sociétés et dont le versement n'était pas conforme aux usages commerciaux, ni justifié par les circonstances de l'affaire (CE, décision du 12 juillet 1978, req. n°s 2138 et 2769) ;
- les avances consenties à une entreprise qui lui est juridiquement étrangère, sans stipulation d'intérêts ni délai de remboursement, par une société qui n'engage aucune action pour recouvrer sa créance (CE, décision du 29 juin 1981, req. n°s 15950, 15952 et 15953) ;
- l'abandon par un contribuable à une société dont il détient 45 % des parts, au demeurant non inscrites à l'actif du bilan de son entreprise individuelle d'agent de voyages, d'une fraction des commissions revenant à cette entreprise (CE, décision du 31 janvier 1983, n° 17885).
Dans le même sens voir également CE, décision du 15 octobre 1982, n° 26585 cité au I-B § 40 du BOI-BIC-BASE-50-20-10.
Une filiale qui n'entretient pas de relations commerciales avec la société mère, n'est pas fondée à déduire de ses résultats le montant d'un abandon de créance qu'elle lui a consenti, dès lors qu'elle ne justifie d'aucun intérêt propre à l'apport d'une aide.
La circonstance que la créance aurait été abandonnée afin de permettre à la société mère de renoncer à une créance de même montant qu'elle détenait sur une autre de ses filiales est inopérante, dans la mesure où, en l'absence de tout lien financier ou commercial entre les deux filiales, il n'est pas établi que la filiale en cause aurait eu un intérêt particulier à la bonne marche de la société sœur (CE, décision du 19 décembre 1988, n° 55655).
III. Classification des aides accordées
110
Les conséquences fiscales des décisions d'octroi d'abandons de créances ou de subventions allouées dans le cadre de décisions de gestion normales diffèrent tant pour l'entreprise qui les consent que pour celle qui en est bénéficiaire selon que l'aide présente un caractère commercial ou financier (BOI-BIC-BASE-50-20).
Le caractère de chaque abandon de créance résulte de l'examen - non pas isolément - mais globalement de l'ensemble des éléments de fait ou de droit relevés au moment où l'abandon de créance a été consenti, tels, notamment :
- la nature et le montant de la créance abandonnée ou de la somme versée ;
- les relations existant ou ayant existé entre l'entreprise créancière et l'entreprise débitrice ;
- les motivations réelles ayant conduit à abandonner la créance.
La détermination de la qualification de l'abandon de créance ne présente pas de difficultés particulières lorsque tous les éléments d'appréciation permettent, en raison de leur homogénéité, de conclure avec certitude au caractère exclusivement commercial ou financier de l'abandon.
120
Peut ainsi être qualifié de commercial l'abandon d'une créance trouvant son origine dans des relations commerciales entre deux entreprises et consenti soit pour maintenir des débouchés, soit pour préserver des sources d'approvisionnement.
À cet égard, le fait que l'entreprise qui consent l'abandon soit une banque ou un établissement de crédit n'est pas de nature à disqualifier, au regard de l'impôt sur les bénéfices, le caractère commercial de l'abandon.
130
Un abandon de créance doit être qualifié de financier lorsque simultanément la nature de la créance (prêt, avance, etc.), les liens existant entre l'entreprise créancière et l'entreprise débitrice exclusifs de toute relation commerciale ainsi que les motivations de l'abandon présentent un caractère strictement financier.
140
En revanche, la qualification de l'abandon de créance peut être délicate dans les cas où les éléments d'appréciation sont aussi divers qu'hétérogènes en raison, par exemple :
- du fait que l'avantage consenti à une entreprise a consisté dans le versement de subvention ou de sommes « innommées » ;
- de l'existence simultanée de relations commerciales ou financières et d'autres liens entre la société créancière et la société débitrice (relations de mères à filles, sociétés dépendant d'un même groupe, sociétés sœurs, etc.) ;
- de la constatation de relations commerciales ou financières antérieures, intermittentes ou concomitantes.
Dans ces diverses situations, le caractère de l'abandon doit être principalement recherché dans les motivations qui ont conduit à abandonner la créance ou à consentir un avantage de trésorerie :
- si ces raisons revêtent un aspect commercial marqué et prédominant, l'abandon est commercial ;
- dans le cas contraire, l'abandon est financier.
150
C'est ainsi que dans le cas d'une société française qui avait consenti l'abandon de la totalité de ses créances à la filiale allemande dont elle détenait 97,6 % du capital et qui se trouvait en situation financière difficile, le Conseil d'État a jugé que l'abandon s'inscrivait non dans le cadre de la gestion de ses participations financières mais répondait à des fins relevant essentiellement de son activité commerciale. En effet, par l'aide ainsi accordée, la société française avait cherché à éviter un dépôt du bilan de sa filiale qui aurait risqué de porter atteinte à son crédit et surtout n'aurait pas manqué d'entraver la poursuite de ses activités commerciales en Allemagne dont cette filiale était un instrument (CE, décision du 27 novembre 1981, req. n° 16814).
De même, il a été jugé que devaient être considérés comme revêtant un caractère commercial :
- les subventions d'équilibre allouées à une société française au cours de quatre années successives par une société sœur et fournisseur allemand soucieux de conserver des débouchés convenablement assurés par l'activité de la société française (CE, décision du 7 mai 1980, req. n° 13493) ;
- les abandons de créances successifs consentis par une société mère suisse à sa filiale française afin que celle-ci puisse rééquilibrer les comptes d'exploitation et poursuivre son activité commerciale de diffusion en France des produits de la société mère (CE, décision du 25 juillet 1980, req. n° 11169) ;
- les subventions d'exploitation supportées sous forme de prise en charge de dépenses de publicité importantes par les membres d'un groupement d'intérêt économique ayant intérêt, indépendamment de leur qualité d'associé, à voir accroître le volume des ventes du groupement (CE, décision du 9 janvier 1981, req. n° 10164) ; les sommes versées à une entreprise française exploitant en France un commerce de vente au détail de vêtements par ses deux fournisseurs allemand et belge soucieux de conserver les débouchés convenablement assurés par l'activité de la société française (CE, décision du 20 octobre 1982, req. n° 23588).
160
Au contraire, revêtent un caractère financier l'abandon de créance ou la subvention consentis :
- par une entreprise à une autre entreprise afin de mettre un terme aux relations commerciales qu'elles entretenaient ;
- par une société mère à une filiale en l'absence de relations commerciales significatives. À cet égard, le fait qu'une société mère ou qu'une société d'un groupe assure, pour le compte de ses filiales ou des autres sociétés du groupe, des services internes d'intérêt commun n'est pas, en principe, de nature à nouer des relations commerciales significatives ;
- par une entreprise participant à une opération d'assainissement financier d'une autre entreprise, de restructuration d'un groupe ou d'un secteur d'activité économique déterminé. | Bulletin officiel des finances publiques - impôts | BOI-BIC-BASE-50-10 | https://bofip.impots.gouv.fr/bofip/5795-PGP.html/identifiant=BOI-BIC-BASE-50-10-20210224 | 2021-02-24 00:00:00 | fdc5e8c6a41802d92a4765269fb3fc343291062529f54bab0b25e323cb77b91f | [
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Actualité liée : 24/02/2021 : TVA - Réforme du régime suspensif des produits pétroliers (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 193)
1
Conformément à l'article 298 du code général des impôts (CGI), les produits pétroliers et assimilés placés sous les régimes de suspension de la taxe intérieure de consommation sur les produits énergétiques (TICPE) sont également placés sous un régime fiscal suspensif de la taxe sur la valeur ajoutée (TVA) au sens des dispositions du a du 2° du I de l’article 277 A du CGI.
10
Il en résulte que, pour certaines opérations relatives aux produits pétroliers et assimilés et dont le fait générateur intervient lorsqu'ils sont placés sous ces régimes ou destinés à être placés sous ces régimes, la TVA devient exigible lors de leur sortie du régime, par dérogation au droit commun (BOI-TVA-BASE-20).
20
La sortie du régime constitue une « mise à la consommation » des produits pétroliers, au sens du I de l'article 158 quinquies du code des douanes (C. douanes).
Toutefois, la mise à la consommation au sens de l'article 158 quinquies du C. douanes comprend, outre les sorties de régime de suspension de la TICPE :
- la production d'un produit pétrolier en dehors d'un régime de suspension de la TICPE ;
- la détention d'un produit pétrolier en dehors d'un régime de suspension de la TICPE ;
Remarque : Ces deux opérations induisent l'exigibilité de la TICPE, mais, en revanche, ne relèvent pas du champ de la TVA car il ne s'agit pas de livraisons de biens, de prestations de services, d'importations ou d'acquisitions intracommunautaires.
- l'importation d'un produit pétrolier, lorsque le bien n'est pas directement placé sous un régime de suspension de la TICPE.
Remarque : Toutefois, la liquidation de la TVA sur les importations de produits pétroliers qui ne sont pas directement placés sous un régime de suspension de la TICPE est régie par certaines règles communes avec les sorties des régimes suspensifs, s'agissant de la détermination de la base imposable (III-C § 260), de la déclaration par les assujettis auprès de l'administration fiscale (III-E § 300) et des règles régissant le contrôle, le recouvrement et le contentieux (IV § 320).
30
Le régime suspensif de la TVA ne s'applique pas aux opérations en lien avec les produits pétroliers pour lesquels la TICPE n'est pas suspendue, soit qu'elles interviennent après la mise à la consommation (produits dits « en acquitté »), soit qu'elles interviennent antérieurement, mais ne remplissent pas les conditions de la suspension.
Ces opérations, lorsqu'elles relèvent du champ de la TVA, suivent les règles de droit commun, sous réserve, le cas échéant, des dérogations qui leur sont propres, notamment s'agissant des exclusions du droit à déduction.
40
Les règles relatives à ce dispositif présentent des spécificités par rapport à celles relatives aux autres régimes suspensifs relevant du a du 2° du I de l’article 277 A du CGI (BOI-TVA-CHAMP-40-20) s'agissant de son champ d'application (I § 50 et suivants), des obligations y afférentes (II § 180 et suivants), de la liquidation de l'impôt (III § 220 et suivants) et des règles régissant le contrôle, le recouvrement et le contentieux (IV § 320).
I. Champ d'application
50
Le régime suspensif de la TVA se superpose aux régimes de suspension de la TICPE (I-A § 60). Il est limité à certains produits (I-B § 100) et à certaines opérations (I-C § 130).
A. Régimes suspensifs de TICPE
1. Présentation
60
Le régime fiscal suspensif de TVA, prévu au a du 2° du I de l'article 277 A du CGI, s'applique aux produits pétroliers et assimilés placés sous le régime de suspension de droits (CGI, art. 298,1 bis) mentionné au I de l'article 158 quinquies du C. douanes, c'est-à-dire le régime de suspension de la TICPE.
Le régime de suspension de la TICPE couvre deux situations :
- la détention des produits au sein d'entrepôts fiscaux par des personnes autorisées par l'administration : les entrepositaires agréés par la direction générale des douanes et des droits indirects conformément à l'article 158 octies du C. douanes ;
- la circulation des produits : sont concernés les mouvements sur le territoire national réalisés, conformément à l'article 158 terdecies du C.douanes, entre entrepôts fiscaux, ainsi que les mouvements en provenance d'un autre État membre vers un destinataire enregistré en France ou encore d'un expéditeur enregistré vers un entrepôt fiscal en France ou vers un destinataire enregistré dans un autre État membre.
Conformément au II de l'article 158 septies du C. douanes, sont également concernés les mouvements depuis ces entrepôts vers certains destinataires bénéficiant d'exonérations et limitativement énumérés au I de l'article 158 septies du C. douanes (relations diplomatiques et consulaires, organismes internationaux etc.).
70
Trois régimes d'entrepôts fiscaux permettant de stocker des produits pétroliers et assimilés sont prévus par le code des douanes, selon la nature du produit et l'ampleur des opérations qu'il est permis de réaliser sur ces produits :
- l’entrepôt fiscal de stockage de produits pétroliers, à l'exception des produits assimilés, prévu de l'article 158 A du C. douanes à l'article 158 C du C. douanes, qui est circonscrit au stockage et à certaines manipulations autorisées ;
- l'entrepôt fiscal de production (dit « usine exercée ») prévu de l'article 163 du C. douanes à l'article 167 du C. douanes, qui permet, en outre, la production et la transformation de ces produits pétroliers (extraction, raffinage, pétrochimie) ;
- l'entrepôt fiscal de produits énergétiques (EFPE), prévu à l'article 158 D du C. douanes, qui permet la production, le stockage, la réception et l'expédition des produits autres que les produits pétroliers, mais assimilés à ces derniers.
80
Les produits pétroliers et assimilés peuvent être détenus, produits, transformés, vendus ou importés en dehors d'un régime de suspension de la TICPE, notamment lorsque leur mise à la consommation, en France ou dans un autre État membre, est déjà intervenue ou parce qu’ils sont introduits en France sans recourir à un régime de suspension. Dans ces situations, les opérations portant sur les produits pétroliers et assimilés, lorsqu'elles sont soumises à la TVA, relèvent des règles de droit commun dans les conditions rappelées au § 30.
Remarque : Cette application du droit commun de la TVA n'est pas remise en cause par la circonstance que ces produits pétroliers et assimilés restent soumis à des obligations au titre de la TICPE, par exemple parce qu’ils circulent sous couvert de documents administratifs ad hoc ou sont susceptibles d'induire le paiement ou le remboursement de la TICPE. Tel est notamment le cas des situations suivantes lorsque le produit a déjà été mis à la consommation, en France ou dans un autre État membre :
- produits faisant l'objet de mouvements intracommunautaires entre professionnels (C. douanes, art. 158 unvicies, I) ;
- produits relevant du dispositif de « vente à distance » depuis un autre État membre vers la France entre une entreprise et une personne qui n'exerce pas d'activité économique indépendante (C. douanes, art. 158 unvicies, II) ;
- produits colorés et tracés en application du 1 de l'article 265 B du C. douanes, produits faisant l'objet d'un contrôle renforcé car ils sont mis à la consommation avec un tarif réduit ou en exonération de TICPE ou produits susceptibles de faire l'objet d'un remboursement lorsqu'ils sont utilisés pour certaines activités (par exemple, taxis ou transports routiers).
2. Statuts des opérateurs concernés
90
Le régime de suspension de la TICPE fait intervenir les personnes suivantes disposant d'autorisations administratives dédiées, et susceptibles à ce titre d'être redevables de la TICPE et de la TVA :
- les entrepositaires agréés, mentionnés au I-A-1 § 60. Ils sont les seuls à pouvoir détenir des produits en suspension de droits et, dans certaines conditions, à les transformer. Ils peuvent également réceptionner et envoyer des produits en suspension. Ils se conforment aux obligations qui en découlent, comme la tenue, par entrepôt, d’une comptabilité des stocks et des mouvements de produits et la mise en place d’une garantie financière ;
Le statut d'entrepositaire agréé doit être sollicité par les opérateurs qui détiennent réellement des produits soumis à la TICPE et en prennent la responsabilité fiscale, sans obligatoirement en avoir la propriété commerciale. Ainsi, les opérateurs qui se livrent uniquement à des opérations d'achat et revente de produits énergétiques (négociants, intermédiaires), mais qui ne prennent pas la responsabilité fiscale de la TICPE, c'est-à-dire qui ne réceptionnent jamais en leur nom dans un établissement suspensif, ni n'expédient jamais eux-mêmes les produits depuis un établissement suspensif et qui n'ont pas de cautionnement spécifique à mettre en place, n'ont pas à solliciter le statut d'entrepositaire agréé.
- les destinataires enregistrés, mentionnés à l'article 158 nonies du C. douanes, qui peuvent recevoir des produits expédiés en suspension de droits d'accises en provenance d'un autre État membre de l'Union européenne. L'exigibilité de la TICPE et de la TVA intervient à la réception des produits ;
- les expéditeurs enregistrés, mentionnés à l'article 158 decies du C. douanes, qui peuvent expédier, en France ou dans un autre État membre, des produits en suspension de droits d'accises à la suite de leur importation, dans la limite de leur garantie financière. Ce régime est particulièrement adapté à l'activité d'un représentant en douane agissant pour le compte d'un client qui souhaite importer des marchandises soumises à accise depuis un pays situé hors de l'Union européenne.
B. Produits concernés
100
Les produits pétroliers auxquels s'applique le régime suspensif de TVA prévu à l'article 298 du CGI s'entendent des « produits pétroliers et assimilés » énumérés au tableau B du 1 de l’article 265 du C. douanes.
Remarque : À compter du 1er janvier 2020, le gaz naturel ne figure plus au tableau B du 1 de l'article 265 du C. douanes, dans la mesure où les dispositions européennes en matière de taxation des produits énergétiques ne permettent pas de placer ce produit sous un régime suspensif de l’accise. Par conséquent, la doctrine ne reprend pas la définition du 1° du 1 de l'article 298 du CGI qui exclut ce gaz du champ d'application du régime suspensif, exclusion devenue sans objet.
Le régime de TICPE applicable au produit, notamment l'application d'une exonération ou d'un tarif réduit, est sans incidence sur le régime de TVA.
110
Le tableau B du 1 de l'article 265 du C. douanes rassemble :
- des produits pétroliers proprement dits, tels que le pétrole brut, des hydrocarbures naturels et des produits issus de la distillation du pétrole brut (butane, propane, essences, fractions légères, fiouls, gazoles, spindle, vaseline). Certains produits pétroliers, comme les essences super sans plomb, les gazoles ou le fioul domestique, par exemple, peuvent contenir des biocarburants dans une proportion plus ou moins importante, sans que ce n'ait pour effet de modifier leur situation au regard de l’application des règles de TVA ;
- des « préparations » pétrolières, qui sont des mélanges à base de produits pétroliers ;
Remarque : Certaines préparations, bien que contenant des produits pétroliers parfois en très forte proportion, ne figurent pas au tableau B du 1 de l'article 265 du C. douanes. Les critères qui fixent la frontière entre les préparations pétrolières qui figurent à ce tableau et celles qui n'y figurent pas tiennent à la nature, la composition ou l'utilisation des produits. Aussi, chaque fois qu'il s'agit de déterminer si un produit relève de la liste des produits qui figurent à ce tableau B convient-il de prendre l'attache des services de la direction générale des douanes et droits indirects.
- des produits énergétiques qui ne contiennent aucun produit pétrolier comme le carburant B100, qui est un gazole constitué de 100 % d’ester méthylique d’acides gras ou l’éthanol-diesel ED95.
Les huiles régénérées qui, par leur caractéristiques, correspondent à celles mentionnées au tableau B du 1 de l'article 265 du C. douanes, peuvent bénéficier du régime fiscal suspensif prévu au 1 bis du 1 de l'article 298 du CGI dès lors qu'elles sont placées sous un régime de suspension de la TICPE.
120
En revanche, ne sont notamment pas mentionnés par ce tableau B, et sont donc hors champ des règles relatives au régime suspensif de TVA, certains produits constitués d'hydrocarbures ou qui en contiennent :
- les produits énumérés au tableau C du 1 de l'article 265 du C. douanes ;
Exemple : Certains hydrocarbures de composition chimiquement pure (éthane, propane d'une pureté supérieure à 99 %, butane d'une pureté supérieure à 98 %) et certains hydrocarbures en mélanges, autres que les essences, chaque fois que les constituants aromatiques prédominent en poids par rapport aux constituants non aromatiques.
- les produits qui relèvent du champ de la taxe intérieure sur la consommation de gaz naturel (TICGN) prévue à l'article 266 quinquies du C. douanes (gaz naturel, à usage carburant ou combustible, biogaz et les autres produits de substitution) ou de la taxe intérieure sur la consommation des charbons (TICC) prévue à l'article 266 quinquies B du C. douanes (houilles, lignites et cokes) ;
- les cires préparées (émulsionnées ou avec un solvant), les bougies, cierges, veilleuses (même lorsqu'elles sont constituées uniquement de paraffine) ;
- certains combustibles liquides conditionnés en petits emballages d'une capacité de 300 cm3 et moins (ampoules et petits bidons d'essence pour briquets) ;
Remarque : Cette règle ne s'applique pas aux gaz liquéfiés comme le butane.
- les brais bitumineux, les émulsions de bitume de pétrole et similaires autres que les bitumes fluxés ;
- certains produits ayant des usages autres que de carburant ou combustible : produits pharmaceutiques, produis d'ornement ou de protection des immeubles, encres, produits de la parfumerie, produits des industries chimiques. Une liste d'exemples, fournie à titre d'illustration et ne présentant pas un caractère exhaustif, figure en annexe (BOI-ANNX-00479).
C. Opérations concernées
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Conformément au 2° du 1 bis de l'article 298 du CGI, les opérations éligibles à la suspension de la TVA, lorsqu'elles sont relatives à des produits éligibles (I-B § 100 et suivants) placés sous le régime de suspension de la TICPE (I-A § 60 et suivants), sont les suivantes :
- les opérations portant directement sur les produits, à l'exception des opérations de transport qui ne sont pas réalisées par pipe-line (I-C-1 § 150) ;
- les opérations dites « amont » qui, sans porter directement sur les produits, sont utilisées pour l’extraction, la fabrication, le transport par pipe-line ou le stockage de ces derniers (I-C-2 § 160 et suivants).
140
Ces opérations peuvent être réalisées par des entrepositaires agréés ou par toute autre personne susceptible de les réaliser dans le respect des règles régissant la suspension de la TICPE.
Si les règles de circulation et les règles résultant des différents régimes d'entreposage et statut (I-A § 60 et suivants) ne sont pas respectées, de telle sorte que ces opérations induisent la sortie du régime de suspension de la TICPE, le régime suspensif de la TVA ne s'applique pas.
Exemple : La plupart des opérations de transformation des produits ne peuvent être réalisées qu'en usine exercée (I-A-1 § 70).
Sous cette réserve, les opérations éligibles relèvent du régime suspensif dès que les produits auxquels elles se rapportent sont placés sous le régime de suspension de la TICPE, que ces produits soient détenus dans un entrepôt suspensif ou transportés dans le cadre du régime de circulation (I-A-1 § 60).
1. Opérations portant sur les produits pétroliers et assimilés
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Les opérations portant directement sur des produits pétroliers et assimilés comprennent :
- des importations des produits pétroliers et assimilés placés immédiatement après l'importation dans un entrepôt fiscal de production ou un entrepôt fiscal de stockage en France ;
- des importations des produits pétroliers et assimilés expédiés vers un entrepôt suspensif situé dans un autre État membre de l’Union européenne ou livrés à un destinataire enregistré dans un autre État membre de l’Union européenne ;
- des acquisitions intracommunautaires quand les produits pétroliers et assimilés expédiés vers un entrepositaire agréé, ou un destinataire enregistré en France, circulent sous un régime de suspension de la TICPE ;
- des livraisons (transfert du droit de disposer du bien en tant que propriétaire) en France de produits pétroliers et assimilés quand ces produits restent entreposés en suspension d'accises chez un entrepositaire agréé ou sont expédiés d'un entrepositaire agréé vers un autre sous un régime de circulation en suspension de la TICPE ;
- des livraisons intracommunautaires quand les produits pétroliers et assimilés, expédiés par un entrepositaire agréé ou par un expéditeur enregistré vers un entrepositaire agréé ou un destinataire enregistré situés dans un autre État membre de l'union européenne, circulent sous un régime de suspension de la TICPE ;
- des prestations d'intermédiation (commission ou courtage), d'entreposage, de façon, de transformation portant sur ces biens, qu'ils soient déjà placés sous un régime suspensif de TICPE ou qu'ils soient destinés à y être placés ;
- des prestations de transport par pipe-line, à l'exclusion des autres prestations de transport.
2. Opérations réalisées en amont
160
Les opérations qui sont utilisées pour l’extraction, la fabrication, le transport par pipe-line ou le stockage des produits pétroliers placés sous le régime suspensif de la TVA comprennent notamment :
- les livraisons de matières premières non pétrolières (catalyseurs, produits chimiques, savons), d'agents de fabrication (électricité, etc.) et d'emballages utilisés pour les produits pétroliers et assimilés placés sous le régime ;
- les livraisons d'huiles usagées utilisées pour la fabrication de produits pétroliers et assimilés placés sous le régime de suspension de la TICPE ;
- les prestations de travaux de mise en exploitation d'un gisement de produits pétroliers et assimilés placés, à leur extraction, sous le régime ;
- les prestations de location, d'entretien, de réparation ou de contrôle portant sur les immeubles ou le matériel utilisés dans le processus d’extraction, de fabrication, ou pour les besoins du transport par pipe-line ou du stockage des produits pétroliers et assimilés placés sous le régime ;
- les acquisitions de matériels utilisés dans le processus d'extraction, de fabrication, ou le transport par pipe-line ou le stockage des produits pétroliers et assimilés placés sous le régime ;
- les acquisitions ou constructions d'installations ou d'immeubles utilisés pour les opérations d'extraction, de fabrication, de transport par pipe-line ou de stockage des produits pétroliers et assimilés placés sous le régime.
Remarque : Le matériel de lutte contre l'incendie, acquis ou loué, est considéré comme étant utilisé pour les besoins d'extraction, de fabrication ou de stockage.
170
En revanche, ne sont pas considérées comme utilisées à ces fins et ne relèvent donc pas du régime suspensif de TVA, notamment, les opérations suivantes :
- les travaux de recherche de gisements ;
Exemple : Recherches géologiques et géophysiques, photographies aériennes, forages de recherches improductifs.
- les cessions de licence d’exploitation ou de brevets ;
- les travaux de prospection ;
- les services de gardiennage ;
- les services publicitaires ou de promotion des produits.
II. Mise en place et obligations relatives aux régimes suspensifs
180
Le régime suspensif de la TVA s'applique de plein droit dès lors que les conditions tenant à son champ d'application (I § 50 et suivants) sont remplies. Il n'est possible ni d'y renoncer lorsque ces conditions sont remplies, ni d'opter pour ce régime lorsque ces conditions ne sont pas remplies.
Il est toutefois admis que le preneur de prestations ou le destinataire de livraisons mentionnées au I-C-2 § 160 renonce au bénéfice de la suspension. Dans cette situation, la TVA supportée par le preneur ou le destinataire sera déductible dans les conditions de droit commun.
190
Il résulte de cette application de plein droit que l'ensemble des dispositions relatives à l'ouverture ou à la fermeture des régimes suspensifs de TVA, de même que le respect des obligations conditionnant leur existence ou régissant leur champ, codifiées de l'article 85 de l'annexe III au CGI à l'article 85 K de l'annexe III au CGI ne sont pas applicables (CGI, art. 298, 1 bis - 1° et 6°).
Exemple : L'autorisation d'ouverture d’un régime suspensif de TVA, prévue au dernier alinéa du 2° du I de l'article 277 A du CGI, n'est pas requise.
200
En revanche, sont applicables les obligations tenant aux opérations réalisées en suspension, qu'il s'agisse de celles portant sur les produits pétroliers et assimilés (I-C-1 § 150) ou des opérations amont (I-C-2 § 160). Notamment, le vendeur est soumis aux obligations suivantes :
- conformément au 2 de l'article 287 du CGI, le montant de ces opérations est porté sur la déclaration de TVA au titre des opérations non taxables ;
- conformément à l'article 85 L de l'annexe III au CGI, pour les livraisons de biens et les prestations de services, la facture comporte le numéro d'accise de l'entrepositaire agréé au nom duquel les produits seront stockés en suspension de droits (ou sont stockés, pour les opérations amont) ainsi que le nom de l'entrepositaire agréé titulaire de l'entrepôt fiscal.
Par ailleurs, les importateurs de produits pétroliers et assimilés placés sous le régime de suspension de la TICPE doivent, conformément au b quinquies du 5 de l'article 287 du CGI, faire apparaître ces importations distinctement des autres opérations non taxables.
Toutefois, il est admis que les importations de produits pétroliers et assimilés réalisées en 2021 en suspension de la TVA ne soient pas déclarées.
210
Enfin, toute personne qui reçoit des biens ou services en suspension de la TVA, qu'elle soit destinataire d'une livraison de biens ou d'une prestation de services ou qu'elle détienne ces biens à la suite d'une acquisition intracommunautaire ou d'une importation, est tenue au paiement de l'impôt ou du complément d'impôt, lorsque les conditions auxquelles est subordonné l'octroi de cette suspension ne sont pas remplies (CGI, art. 284, I).
III. Établissement et paiement de l'impôt en sortie du régime
A. Fait générateur et exigibilité
220
Le régime suspensif ne modifie pas les conditions d'intervention du fait générateur de la TVA afférente aux opérations réalisées sous ce régime.
En l'absence de fait générateur intervenant lorsque le produit est placé sous le régime, aucune TVA n'est due.
Exemple : Un produit pétrolier est extrait sous régime suspensif et transformé en produit commercialisable sous régime suspensif sans que le propriétaire ne change et sans qu'il ne recourt à des prestataires ou fournisseurs extérieurs.
230
L'exigibilité de la TVA intervient, conformément au 2 de l'article 298 du CGI et au II de l'article 277 A du CGI, au moment où les produits pétroliers sortent du régime de suspension de la TICPE, au sens du a du I de l’article 158 quinquies du C. douanes.
Remarque : C'est également au moment de cette sortie que la TICPE devient exigible.
Cette règle vaut pour l'ensemble des opérations relatives aux produits pétroliers et assimilés en cause, qu'il s'agisse de celles portant sur les produits pétroliers (I-C-1 § 150) ou des opérations amont (I-C-2 § 160).
Remarque : Lorsqu'une même opération porte sur plusieurs produits qui sortent à des dates différentes, la TVA devient exigible à chacune de ces différentes dates.
La sortie de régime suspensif peut résulter d'une décision régulière ou d'une irrégularité résultant du non respect de l'une des obligations imposées par le régime de suspension de la TICPE.
B. Exonérations
240
Conformément au 4 du II de l'article 277 A du CGI, le redevable de la TVA due à la sortie du régime suspensif est dispensé du paiement lorsque le bien fait l'objet d'une exportation ou d'une livraison exonérée en vertu de l'article 262 du CGI ou du I de l'article 262 ter du CGI (IV § 170 du BOI-TVA-CHAMP-40-20-50).
Ces exonérations s'appliqueront, essentiellement, dans les cas où les produits pétroliers et assimilés, préalablement sortis du régime de suspension de la TICPE, sont exportés, font l'objet d'une livraison intracommunautaire ou sont livrés pour avitaillement de navires et d'aéronefs conformément au 6° du II de l'article 262 du CGI.
Remarque : L'expédition de produits pétroliers sous le régime de suspension de la TICPE dont le destinataire est enregistré dans un autre État membre de l'Union européenne reste une livraison non soumise à la TVA sur le fondement de l'article 298 du CGI.
250
Par ailleurs, le 6° du 1 de l’article 295 du CGI exonère les importations, les prestations de services d'intermédiation et les prestations de travail à façon portant sur les produits pétroliers et assimilés lorsqu'elles interviennent en Guadeloupe, en Martinique et à La Réunion (V § 190 du BOI-TVA-GEO-20-20). Il en résulte qu'aucune TVA n'est due lorsque les produits ayant fait l'objet de ces opérations sortent du régime suspensif.
Remarque : S'agissant de la Guyanne et de Mayotte, conformément au 1 de l'article 294 du CGI, la TVA n'est provisoirement pas applicable (§ 10 du BOI-TVA-GEO-20).
C. Calcul de l'impôt
260
Par dérogation à l'article 266 du CGI et sous réserve des éléments figurant au III-C § 270, l'assiette de la taxe afférente aux produits pétroliers et assimilés et exigible au moment de la sortie du régime, est déterminée selon des modalités particulières (CGI, art. 298, 2).
Cette assiette est égale, pour chaque produit pétrolier et assimilé, au produit entre, d'une part, le nombre d'unités, en volume ou en poids et, d'autre part, le tarif forfaitaire du produit en vigueur à la date de la sortie du régime suspensif.
Ce tarif est fixé par décision du directeur général des douanes et des droits indirects et publié au bulletin officiel des douanes.
Remarque : Ces modalités particulières s'appliquent également pour l'importation de produits pétroliers qui ne sont pas directement placés sous un régime suspensif.
Ce tarif est établi à partir du prix C.A.F. (coût + assurance + fret) moyen des produits importés ou faisant l'objet d'une acquisition intracommunautaire, majoré du montant des droits de douane applicables aux produits de l'espèce en régime de droit commun en tarif minimum et des taxes et redevances perçues lors de la mise à la consommation, à l'exception de la TVA (CGI, art. 298, 2-1°). Il peut être révisé au cours de l'année par décision du directeur général des douanes et droits indirects, sur proposition du directeur de l’énergie de la direction générale de l’énergie et du climat, dans le cas où les prix C.A.F. des produits pétroliers font l'objet d'une variation, en plus ou en moins, égale ou supérieure à 10 % par rapport aux prix ayant servi de base au calcul de cette valeur.
Remarque : En ce qui concerne le gaz comprimé, mentionné au 1° du 2 de l'article 298 du CGI, voir la remarque au I-B § 100.
270
Cette règle particulière ne s'applique pas aux gaz de pétrole et autres hydrocarbures gazeux repris aux numéros 27-11-14 et ex 27-11-19 du tarif des douanes destinés à un usage autre que de carburant. Pour ces produits, la taxe due en sortie de l’entrepôt suspensif est calculée conformément aux dispositions du 3 du II de l'article 277 A du CGI (BOI-TVA-CHAMP-40-20-50).
280
A l'assiette ainsi déterminée est appliqué le taux normal de TVA s'applique.
Toutefois, le taux de 13 % prévu au 6° du 1 du I de l'article 297 du CGI s'applique en Corse (V § 260 du BOI-TVA-GEO-10-10).
D. Redevable
290
Conformément au 4° du 1 bis de l'article 298 du CGI et par dérogation au 2 du II de l'article 277 A du CGI, la taxe est due par le redevable de la TICPE désigné à l'article 158 quinquies du C. douanes.
Dans la pratique, le redevable de la TVA en sortie du régime suspensif de TVA est l’entrepositaire agréé au nom duquel les produits étaient stockés en suspension de droits au moment de la sortie. Dans les situations où les produits pétroliers sont réceptionnés en suspension de droits par un destinataire enregistré, c'est le destinataire enregistré qui est redevable de la TVA.
Lorsque les biens placés sous un régime de circulation en suspension de droits en sortent de manière irrégulière, la TICPE et la TVA sont dues par l’entrepositaire agréé ou l’expéditeur enregistré qui ont souscrit le régime de circulation, ou toute personne ayant garanti le paiement des droits ou encore toute personne ayant participé à la sortie irrégulière des produits de régime de circulation en suspension.
L'exploitant de l'entrepôt suspensif d'accises, lorsqu’il s’agit d’une personne distincte de celles mentionnées ci-dessus, est solidairement tenu au paiement de la TVA due à la sortie du régime suspensif.
E. Déclaration et déduction de la TVA exigible en sortie de régime
300
La sortie des produits pétroliers d'un régime de suspension de la TICPE n'est pas une opération taxable à la TVA. Toutefois, dès lors que la TVA relative aux opérations réalisées en suspension devient exigible à cette occasion, elle est soumise aux mêmes obligations déclaratives qu'une opération taxable à la TVA.
Conformément au b quinquies du 5 de l'article 287 du CGI, elle doit être déclarée sur la déclaration de TVA.
Cette déclaration est réalisée à partir de la base constatée par les services de la direction générale des douanes et des droits indirects conformément au 1° du 2 de l'article 298 du CGI (III-C § 260).
Cette obligation ne se substitue pas aux obligations déclaratives auxquelles sont par ailleurs soumises les opérations réalisées en suspension de la TVA (II § 200) qui doivent être portées sur la déclaration de TVA au titre des opérations non taxables.
Remarque : Ces obligations déclaratives s'appliquent également aux importations par des assujettis de produits pétroliers lorsque ces derniers ne sont pas immédiatement placés sous un régime de suspension de la TICPE.
310
Conformément au e du 1 du II de l'article 271 du CGI, la TVA devenue exigible en sortie de régime est déductible dans les conditions de droit commun par la personne qui l'a acquittée.
Remarque : Tel est également le cas des importations de produits pétroliers par des assujettis lorsque ces produits ne sont pas immédiatement placés sous un régime de suspension de la TICPE.
IV. Recouvrement, contrôle et contentieux
320
Les sorties de régime de suspension de la TICPE de produits pétroliers et assimilés sont régies par les règles de droit commun de la TVA concernant le recouvrement, le contrôle et le contentieux.
Remarque : Tel est également le cas des importations de produits pétroliers par des assujettis lorsque ces produits ne sont pas immédiatement placés sous un régime de suspension de la TICPE.
En effet, conformément au 5 de l'article 298 du CGI, elles dérogent aux règles propres aux autres régimes suspensifs de la TVA (I § 10 du BOI-TVA-CHAMP-40-20-50).
| Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-40-40 | https://bofip.impots.gouv.fr/bofip/12615-PGP.html/identifiant=BOI-TVA-CHAMP-40-40-20210224 | 2021-02-24 00:00:00 | 6f8ed6c547c1c2e525cefc1b7fa06fd022c8647c5b486537de79601b63c88379 | [
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1
Pour le calcul du crédit d'impôt pour la modernisation du recouvrement (CIMR), l'appréciation du caractère non exceptionnel des rémunérations versées en 2018 à un contribuable par une société contrôlée par ce contribuable ou par sa famille (« dirigeants de sociétés ») repose à la fois sur la nature intrinsèque des revenus et sur un dispositif pluriannuel d'appréciation consistant à comparer les rémunérations perçues en 2018 à celles perçues en 2015, 2016 et 2017, puis, le cas échéant, en 2019.
Ces règles sont prévues au F du II de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017.
Remarque : En pratique, le caractère non exceptionnel des rémunérations est déterminé par l'administration fiscale sur la base des éléments déclarés par le contribuable.
I. Rémunérations concernées
10
Sont concernées les rémunérations imposables à l'impôt sur le revenu suivant les règles applicables aux salaires qui sont perçues en 2018 par une personne physique qui contrôle en 2018 la société qui les lui verse et qui sont dans le champ du prélèvement à la source.
Remarque : Pour plus de précisions sur les rémunérations imposables suivant les règles applicables aux salaires dans le champ du prélèvement à la source, il convient de se reporter au BOI-IR-PAS-10-10-10.
Le montant net imposable des rémunérations perçues en 2018 s'entend du montant déclaré après déduction des frais professionnels (déduction forfaitaire de 10 % ou déduction des frais réels).
Les rémunérations imposables à l'impôt sur le revenu suivant les règles applicables aux salaires et qualifiées de revenus exceptionnels en application du C du II de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 n'ouvrant pas droit au CIMR, ne sont pas prises en compte pour la comparaison mentionnée au § 1. Pour plus de précisions sur ces revenus exceptionnels, il convient de se reporter au BOI-IR-PAS-50-10-20-10.
20
Sont également concernées les rémunérations imposables à l'impôt sur le revenu suivant les règles applicables aux salaires, déterminées selon les mêmes règles, qui sont dans le champ du prélèvement à la source et qui sont perçues, en 2018, par une personne physique dont le conjoint - époux ou partenaire lié par un pacte civil de solidarité (PACS) - ses ascendants, descendants, frères ou sœurs contrôlent en 2018 la société qui les lui verse.
30
Pour l'application de ces dispositions, une société est regardée comme contrôlée par le contribuable ou par sa famille si sont remplies les conditions prévues aux a et c du 2° du III l'article 150-0 B ter du code général des impôts (CGI).
À cet égard, le contribuable est considéré comme exerçant le contrôle de la société en 2018 dont lui ou son conjoint (époux ou partenaire lié par un PACS), ses ascendants, descendants ou frères et sœurs perçoivent des rémunérations :
- lorsqu'il détient la majorité des droits de vote ou des droits dans les bénéfices sociaux de la société considérée. Pour l'appréciation de cette condition, il est fait masse des droits de vote ou des droits dans les bénéfices de la société concernée détenus, directement ou indirectement, par le contribuable, son conjoint (ou partenaire lié par un PACS), leurs ascendants, leurs descendants et leurs frères et sœurs. Pour plus de précisions sur la notion de détention indirecte, il convient de se reporter au BOI-RPPM-PVBMI-30-10-60-10 au II-A-2 § 120 ;
- ou lorsqu'il exerce en fait le pouvoir de décision. Pour plus de précisions sur cette notion, il convient de se reporter au BOI-RPPM-PVBMI-30-10-60-10 au II-A-2 § 110 à 140.
Le contrôle de la société qui verse les rémunérations est établi dès lors que l'une de ces deux conditions est remplie à un moment quelconque de l'année 2018.
Remarque : Dans le présent document, l'expression « société contrôlée » est utilisée pour qualifier les rémunérations versées par une société contrôlée par le contribuable ou par une société contrôlée par son conjoint, ses ascendants, descendants, frères ou sœurs.
II. Méthode de comparaison permettant d’apprécier le caractère exceptionnel ou non des rémunérations
40
Compte tenu du pouvoir de décision des dirigeants de sociétés sur le montant de leurs rémunérations, le caractère non exceptionnel de ces dernières est en outre apprécié en comparant celles perçues en 2018 à celles perçues en 2015, 2016 et 2017, puis, le cas échéant, en 2019.
Cette comparaison permet d'apprécier sur la base d'une référence pluriannuelle le caractère exceptionnel ou non de la rémunération perçue en 2018 par un dirigeant de société.
Remarque 1 : Des dispositions spécifiques sont prévues lorsque l'année 2018 constitue la première année au titre de laquelle ces personnes perçoivent ces rémunérations (III-B § 150).
Remarque 2 : Les rémunérations perçues au cours de chacune des années 2015, 2016 ou 2017 sont prises en compte pour effectuer la comparaison dès l'instant où la société est contrôlée, dans les conditions prévues au I § 30, à un moment quelconque au cours de chacune de ces années.
Sur les modalités de détermination du CIMR en cas de modification de la catégorie d'imposition des revenus d'une même activité libérale, en raison du changement de cadre juridique dans lequel s'exerce l'activité, se reporter au BOI-RES-IR-000052.
50
Le montant de la rémunération perçue en 2018 est qualifié de rémunération non exceptionnelle ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables, au titre des années 2015, 2016 ou 2017, de cette même rémunération.
Le surplus éventuel de la rémunération perçue en 2018 par rapport à la plus élevée des rémunérations perçues au titre de ces années est qualifié de revenu exceptionnel n'ouvrant pas droit au bénéfice du CIMR. À la demande du contribuable, cette qualification peut, dans certaines situations, être partiellement ou totalement reconsidérée (III-A-2 § 100 à 140).
Remarque : Pour l'application de ces dispositions :
- le montant net imposable s'entend du montant déclaré après déduction des frais professionnels (déduction forfaitaire de 10 % ou déduction des frais réels) ;
- les rémunérations imposables à l'impôt sur le revenu suivant les règles applicables aux salaires mentionnées au C du II de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 n'ouvrant pas droit au CIMR, ne sont pas prises en compte pour le dispositif de comparaison. Pour plus de précisions sur ces revenus exceptionnels, il convient de se reporter au BOI-IR-PAS-50-10-20-10.
Exemple 1 : Soit un contribuable ayant perçu, au titre des années 2015 à 2018, des rémunérations de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
Montant net imposable des rémunérations
55 000 €
50 000 €
45 000 €
70 000 €
Dans la mesure où le montant net imposable au titre de l'année 2018 des rémunérations qu'il perçoit de la société contrôlée est supérieur au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017 (70 000 > 55 000) :
- la rémunération perçue en 2018 est considérée comme une rémunération non exceptionnelle ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017, soit 55 000 € (montant retenu au numérateur de la formule de calcul du CIMR) ;
- le surplus de la rémunération perçue en 2018 par rapport à la plus élevée des rémunérations perçues au titre des années 2015, 2016 ou 2017 est qualifié de revenu exceptionnel n'ouvrant pas droit au bénéfice du CIMR, soit 15 000 € (70 000 – 55 000) ; à la demande du contribuable cette qualification de revenu exceptionnel peut, dans certaines situations, être partiellement ou totalement reconsidérée (III-A-2 § 100 à 140).
Exemple 2 : Soit un contribuable ayant perçu, au titre des années 2015 à 2018, des rémunérations de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
Montant net imposable des rémunérations
55 000 €
48 000 €
50 000 €
≤ 55 000 €
Dans la mesure où le montant net imposable au titre de l'année 2018 des rémunérations qu'il perçoit de la société contrôlée est inférieur (ou égal) au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017 de ces mêmes rémunérations, la totalité de ces rémunérations perçues en 2018 est considérée comme une rémunération non exceptionnelle ouvrant droit au bénéfice du CIMR.
60
Dans l'hypothèse où un contribuable perçoit des rémunérations provenant de plusieurs sociétés contrôlées, il convient d'apprécier le caractère non exceptionnel des rémunérations perçues en 2018 par société.
Exemple 1 : Soit un contribuable ayant perçu, au titre des années 2015 à 2018, des rémunérations de plusieurs sociétés contrôlées dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
Montant net imposable des rémunérations versées par la société A
25 000 €
25 000 €
35 000 €
85 000 €
Montant net imposable des rémunérations versées par la société B
25 000 €
25 000 €
25 000 €
15 000 €
Dans la mesure où le montant net imposable au titre de l'année 2018 des rémunérations qu'il perçoit de la société contrôlée A est supérieur au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017 de ces mêmes rémunérations (85 000 > 35 000) :
- les rémunérations perçues en 2018 sont considérées comme des rémunérations non exceptionnelles ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017, soit 35 000 € (montant retenu au numérateur de la formule de calcul du CIMR) ;
- le surplus des rémunérations perçues en 2018 par rapport à la plus élevée des rémunérations perçues au titre des années 2015, 2016 ou 2017 est qualifié de revenu exceptionnel n'ouvrant pas droit au bénéfice du CIMR, soit 50 000 € (85 000 – 35 000) ; à la demande du contribuable cette qualification de revenu exceptionnel peut, dans certaines situations, être partiellement ou totalement reconsidérée (III-A-2 § 100 à 140).
Dans la mesure où le montant net imposable au titre de l'année 2018 des rémunérations qu'il perçoit de la société contrôlée B est inférieur au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017 de ces mêmes rémunérations (15 000 < 25 000), la totalité des rémunérations perçues en 2018 de la société contrôlée B est considérée comme une rémunération non exceptionnelle ouvrant droit au bénéfice du CIMR, soit 15 000 € (montant retenu au numérateur de la formule de calcul du CIMR).
Exemple 2 : Soit un contribuable ayant perçu, au titre des années 2015 à 2018, des rémunérations de plusieurs sociétés contrôlées dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
Montant net imposable des rémunérations versées par la société A
30 000 €
30 000 €
35 000 €
30 000 €
Montant net imposable des rémunérations versées par la société B
30 000 €
30 000 €
30 000 €
10 000 €
Total
40 000 €
Dans la mesure où, pour chaque société contrôlée, le montant net imposable, au titre de l'année 2018, des rémunérations qu'il perçoit de chacune de ces sociétés est inférieur au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017 de ces mêmes rémunérations (30 000 < 35 000 et 10 00 < 30 000), ces rémunérations perçues en 2018 sont, en totalité, considérées comme des rémunérations non exceptionnelles ouvrant droit au bénéfice du CIMR, soit pour un montant de 40 000 € (montant retenu au numérateur de la formule de calcul du CIMR).
70
Dans l'hypothèse où plusieurs membres du foyer fiscal perçoivent des rémunérations provenant de la même société contrôlée ou de plusieurs sociétés contrôlées, le caractère non exceptionnel de la rémunération s'apprécie individuellement.
III. Modalités d'application de la méthode par comparaison
A. Principe
80
Sous réserve du III-B § 150 et suivants, le dispositif fonctionne en deux temps :
- lors de la liquidation en 2019 de l’impôt sur le revenu dû au titre de l’année 2018, le montant des rémunérations perçues en 2018 retenu au numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-10) est retenu dans la limite du montant le plus élevé des rémunérations perçues au titre des années 2015, 2016 ou 2017. Le surplus éventuel constitue un revenu exceptionnel exclu du bénéfice du CIMR ;
- toutefois, lors de la liquidation en 2020 de l’impôt sur le revenu dû au titre de l’année 2019, le contribuable peut, dans certaines situations, demander la restitution de la fraction, totale ou partielle, de CIMR dont il n'a pu bénéficier en application de ce plafonnement.
1. Plafonnement du montant des rémunérations retenu au numérateur de la formule de calcul du CIMR accordé en 2019 au titre des revenus de l'année 2018
90
Lors de la liquidation en 2019 de l’impôt sur le revenu dû au titre de l’année 2018, le montant net imposable des rémunérations perçues en 2018 retenu au numérateur de la formule de calcul du CIMR est plafonné au montant le plus élevé des mêmes rémunérations imposables au titre des années 2015, 2016 ou 2017.
Remarque 1 : Il est rappelé que les revenus exceptionnels mentionnés au C du II de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 ne sont, en tout état de cause, pas pris en compte au numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-20-10).
Remarque 2 : La comparaison s'effectue au titre des années au cours desquelles le contribuable a effectivement perçu des rémunérations de la société contrôlée.
Ainsi :
- en l'absence de rémunérations perçues en 2015, la comparaison s'effectue avec les rémunérations perçues au cours des années 2016 et 2017 ;
- en l'absence de rémunérations perçues en 2015 et 2016, la comparaison s'effectue avec les rémunérations perçues au cours de l'année 2017 ;
- en l'absence de rémunérations perçues en 2015 et 2017, la comparaison s'effectue avec les rémunérations perçues au cours de l'année 2016 ;
- en l'absence de rémunérations perçues en 2016, la comparaison s'effectue avec les rémunérations perçues au cours de l'année 2015 et 2017 ;
- en l'absence de rémunérations perçues en 2016 et 2017, la comparaison s'effectue avec les rémunérations perçues au cours de l'année 2015 ;
- en l'absence de rémunérations perçues en 2017, la comparaison s'effectue avec les rémunérations perçues au cours des années 2015 et 2016 ;
- en l'absence de rémunérations à la fois en 2015, 2016 et 2017 (III-B § 150 et suivants).
Les rémunérations perçues au cours de chacune des années 2015, 2016 ou 2017 sont prises en compte pour effectuer la comparaison dès l'instant où la société est contrôlée, dans les conditions prévues au I § 30, à un moment quelconque au cours de chacune de ces années.
Remarque 3 : Pour les besoins des exemples suivants, le barème utilisé pour le calcul de l'impôt est celui applicable aux revenus de l'année 2017.
Exemple : Personne percevant en 2018 une hausse de salaires de la société contrôlée.
Soit un contribuable célibataire ayant perçu, au titre des années 2015 à 2018, des salaires de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
Montant net imposable des rémunérations
0 €
45 000 €
40 500 €
63 000 €
L’impôt sur le revenu brut dû par le contribuable au titre de l’année 2018 sera de 13 193 €.
En 2019, dans la mesure où le montant net imposable au titre de l'année 2018 des salaires perçus de cette société est supérieur au plus élevé des montants nets imposables au titre des années 2016 à 2017 de ces mêmes salaires (63 000 > 45 000) :
- les rémunérations perçues en 2018 sont considérées comme des rémunérations non exceptionnelles ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables au titre des années 2016 ou 2017, soit 45 000 € (montant retenu au numérateur de la formule de calcul du CIMR) ;
- le surplus des rémunérations perçues en 2018 par rapport à la plus élevée des rémunérations perçues au titre des années 2016 ou 2017 est qualifié de revenu exceptionnel n'ouvrant pas droit au bénéfice du CIMR, soit 18 000 € (63 000 – 45 000).
Ainsi, au titre de l'année 2018, le contribuable bénéficiera du CIMR, calculé par l’administration fiscale, pour un montant plafonné à 9 424 € [13 193 x (45 000 / 63 000)].
Le contribuable acquittera alors un montant d’impôt sur le revenu net dû au titre de l’année 2018 de 3 769 € (13 193 - 9 424).
2. Restitution en 2020 de tout ou partie de la fraction de CIMR dont le contribuable n'a pas pu bénéficier en application du plafonnement
100
Lors de la liquidation en 2020 de l’impôt sur le revenu dû au titre de l’année 2019, le contribuable peut demander, par voie de réclamation contentieuse, la restitution de tout ou partie de la fraction du CIMR dont il n'a pu bénéficier en application du plafonnement prévu au III-A-1 § 90 dans les trois situations suivantes :
a. Lorsque le montant net imposable au titre de l'année 2019 des rémunérations perçues de la société contrôlée est supérieur ou égal au montant net imposable au titre de l'année 2018
110
Dans cette situation, la restitution porte sur la fraction du CIMR correspondant à la différence entre le CIMR qui aurait été accordé en l’absence de plafonnement et le CIMR accordé en raison du plafonnement. La totalité des rémunérations perçues en 2018 est ainsi considérée comme un revenu non exceptionnel.
Exemple : Personne percevant des salaires croissants de la société contrôlée et qui pourra bénéficier d’un complément de CIMR en 2020.
Soit un contribuable célibataire ayant perçu, au titre des années 2015 à 2019, des salaires de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
2019
Montant net imposable des rémunérations
45 000 €
54 000 €
63 000 €
72 000 €
81 000 €
L’impôt sur le revenu brut dû par le contribuable au titre de l'année 2018 sera de 15 893 €.
En 2019, dans la mesure où le montant net imposable, au titre de l'année 2018, des salaires perçus de cette société est supérieur au plus élevé des montants nets imposables au titre des années 2015 à 2017 de ces mêmes salaires (72 000 > 63 000) :
- les rémunérations perçues en 2018 sont considérées comme des rémunérations non exceptionnelles ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017, soit 63 000 € (montant retenu au numérateur de la formule de calcul du CIMR) ;
- le surplus des rémunérations perçues en 2018 par rapport à la plus élevée des rémunérations perçues au titre des années 2015, 2016 ou 2017 est qualifié de revenu exceptionnel n'ouvrant pas droit au bénéfice du CIMR, soit 9 000 € (72 000 – 63 000).
Ainsi, au titre de l'année 2018, le contribuable bénéficiera du CIMR, calculé par l’administration fiscale, pour un montant plafonné à 13 906 € [15 893 x (63 000 / 72 000)].
Le contribuable acquittera alors un montant d’impôt sur le revenu net dû au titre de l’année 2018 de 1 987 € (15 893 – 13 906).
Dans la mesure où le montant net imposable au titre de l'année 2019 des salaires perçus de la même société est supérieur au montant net imposable au titre de l'année 2018 (81 000 > 72 000), la totalité de ces rémunérations perçues en 2018 est considérée comme un revenu non exceptionnel.
En conséquence, le contribuable pourra demander, par voie de réclamation contentieuse, la restitution de la fraction du CIMR correspondant à la différence entre le CIMR qui aurait été accordé en l’absence de plafonnement et le CIMR accordé en raison du plafonnement, soit un montant de 1 987 € [(15 893 x ((63 000 + 9 000) / 72 000)) – 13 906].
b. Lorsque le montant net imposable, au titre de l'année 2019, des rémunérations perçues de la société contrôlée est inférieur au montant net imposable au titre de l'année 2018, mais supérieur au plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017
120
Dans cette situation, la restitution porte sur la fraction de CIMR correspondant à la différence entre le CIMR qui aurait été accordé, en l’absence de plafonnement, si le montant net imposable des salaires perçus au titre de l’année 2018 avait été égal au montant net imposable au titre de l'année 2019 et le CIMR accordé en raison du plafonnement.
Exemple : Personne percevant en 2018 une hausse de salaires de la société contrôlée et qui pourra bénéficier d’un complément partiel de CIMR en 2020.
Soit un contribuable célibataire ayant perçu, au titre des années 2015 à 2019, des salaires de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015
2016
2017
2018
2019
Montant net imposable des rémunérations
45 000 €
45 000 €
40 500 €
63 000 €
49 500 €
L’impôt sur le revenu brut dû par le contribuable au titre de l’année 2018 sera de 13 193 €.
En 2019, dans la mesure où le montant net imposable au titre de l'année 2018 des salaires perçus de cette société est supérieur au plus élevé des montants nets imposables au titre des années 2015 à 2017 de ces mêmes salaires (63 000 > 45 000), les rémunérations perçues en 2018 sont considérées comme des rémunérations non exceptionnelles ouvrant droit au bénéfice du CIMR à hauteur du montant le plus élevé des montants nets imposables au titre des années 2015, 2016 ou 2017, soit 45 000 € (montant retenu au numérateur de la formule de calcul du CIMR).
Ainsi, au titre de l'année 2018, le contribuable bénéficiera du CIMR, calculé par l’administration fiscale, pour un montant plafonné à 9 424 € [13 193 x (45 000 / 63 000)].
Le contribuable acquittera alors un montant d’impôt sur le revenu net dû au titre de l’année 2018 de 3 769 € (13 193 – 9 424).
Dans la mesure où le montant net imposable au titre de l’année 2019 des salaires perçus de la même société est supérieur au plus élevé des montants nets imposables au titre des années 2015 à 2017 de ces mêmes salaires (49 500 > 45 000), le montant net imposable des rémunérations perçues en 2018 considérées comme des revenus non exceptionnels est porté de 45 000 € à 49 500 €.
En conséquence, le contribuable pourra demander, par voie de réclamation contentieuse, la restitution de la fraction du CIMR correspondant à la différence entre le CIMR qui aurait été accordé, en l’absence de plafonnement, si le montant net imposable des salaires perçus au titre de l'année 2018 avait été égal au montant net imposable au titre de l'année 2019 et le CIMR accordé en raison du plafonnement, soit un montant de 942 € [13 193 x (49 500 / 63 000) – 9 424].
c. Lorsque le contribuable est en mesure de justifier de la hausse des rémunérations qu'il a perçues pour la seule année 2018
130
Le contribuable peut demander par voie de réclamation contentieuse, la restitution de la fraction de CIMR correspondant à la différence entre le CIMR qui aurait été accordé en l’absence de plafonnement et le CIMR accordé en raison du plafonnement ou accordé, le cas échéant, après application de la règle prévue au III-2-b § 120 à condition de justifier :
- d'une part, que la hausse des rémunérations perçues en 2018 par rapport à celles perçues de la même société les trois années précédentes correspond à une évolution objective des responsabilités exercées ou à la rémunération normale de performances au sein de la société en 2018 ;
- et, d'autre part, que la diminution de cette même rémunération en 2019 est également justifiée.
140
Pour l'application de ces dispositions, il importe de fournir des éléments de preuves pertinents résultant de circonstances objectives, aussi bien en 2018 qu'en 2019.
Ces événements peuvent être liés, par exemple, à un changement de fonctions ou de responsabilités exercées au sein de la société concernée sur la période considérée ou encore à une variation du résultat du fait de circonstances économiques particulières.
La justification de ces situations doit être apportée par tous moyens. Il peut notamment s'agir, selon le cas, d'un avenant au contrat de travail ou au mandat social, d'une décision ou d'un procès-verbal d'assemblée générale, ou de documents comptables ou contractuels.
En l'absence d’éléments tangibles permettant de démontrer le caractère objectif du surcroît de rémunération en 2018 par rapport à 2019 et aux années 2015 à 2017, le contribuable ne pourra pas bénéficier de la restitution de la fraction de CIMR.
B. Exception : Dispositions relatives aux personnes pour lesquelles l'année 2018 constitue la première année au titre de laquelle elles reçoivent les rémunérations de sociétés qu'elles contrôlent ou qui sont contrôlées par leur famille
1. Absence de plafonnement du montant des rémunérations retenu au numérateur de la formule de calcul du CIMR
150
Lorsque l'année 2018 constitue la première année au titre de laquelle le contribuable perçoit une rémunération d'une société contrôlée, la totalité de cette rémunération perçue en 2018, déterminée dans les conditions indiquées au I § 10, est considérée comme une rémunération non exceptionnelle ouvrant droit au bénéfice du CIMR.
Remarque 1 : Les revenus exceptionnels mentionnés au C du II de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 ne sont, en tout état de cause, pas pris en compte au numérateur de la formule de calcul du CIMR (BOI-IR-PAS-50-10-20-10).
Remarque 2 : Il est rappelé que, dans l'hypothèse où un contribuable perçoit des rémunérations provenant de plusieurs sociétés contrôlées, il convient d'apprécier le caractère non exceptionnel des rémunérations perçues en 2018 par société.
160
Ainsi, le montant total des salaires versés par la société est d'emblée retenu au numérateur de la formule de calcul du CIMR.
Exemple : Soit un contribuable ayant perçu pour la première fois, au titre de 2018, des salaires de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2015 - 2017
2018
Montant net imposable des rémunérations
0 €
25 000 €
Pour cette personne percevant pour la première fois en 2018 des salaires de cette société, la totalité des salaires provenant de cette société est présumée constituer des revenus non exceptionnels.
Le montant total de ces salaires (soit 25 000 €) est donc d'emblée retenu au numérateur de la formule de calcul du CIMR.
170
Si, lors de la liquidation en 2020 de l’impôt sur le revenu dû au titre de l’année 2019, l’ensemble des revenus d’activité déclarés au titre de l’année 2019 est supérieur ou égal à l’ensemble des revenus d’activité déclarés au titre de l’année 2018, le bénéfice du CIMR est définitivement acquis.
180
Pour l'application de cette disposition, les revenus d'activité s'entendent, outre des rémunérations des sociétés contrôlées mentionnées au I § 10 et suivants :
- des autres rémunérations imposables selon les règles des salaires ;
- des bénéfices relevant de la catégorie des bénéfices industriels et commerciaux, des bénéfices agricoles et des bénéfices non commerciaux ;
- des autres revenus de gérants et associés mentionnés à l'article 62 du CGI.
Exemple : Personne percevant pour la première fois en 2018 des salaires de la société contrôlée et qui bénéficiera du CIMR sans plafonnement.
Soit un contribuable célibataire ayant perçu, au titre des années 2018 et 2019, des salaires de la société contrôlée dont les montants nets imposables sont les suivants :
Année
2017
2018
2019
Montant net imposable des rémunérations
0 €
22 500 €
≥ 22 500 €
L'impôt sur le revenu brut dû par le contribuable au titre de l'année 2018 sera de 1 777 €.
En 2019, la totalité des salaires perçus de la société contrôlée est présumée constituer un revenu non exceptionnel ouvrant droit au bénéfice du CIMR, soit 22 500 € (montant retenu au numérateur de la formule de calcul du CIMR).
Ainsi, le contribuable bénéficiera du CIMR, pour un montant de 1 777 € [1 777 x (22 500 / 22 500)].
Le contribuable acquittera alors un montant d'impôt sur le revenu net dû au titre de l'année 2018 de 0 € (1 777 – 1 777).
Dans la mesure où le montant net imposable au titre de l'année 2019 des salaires perçus de cette société n'est pas inférieur au montant net imposable au titre de l'année 2018 de ces mêmes salaires, la totalité des salaires perçus de la société contrôlée est définitivement qualifiée de revenu non exceptionnel.
Pour ce contribuable, le bénéfice du CIMR accordé initialement est donc définitivement acquis.
2. Cas de remise en cause partielle du CIMR
190
Toutefois, si, lors de la liquidation en 2020 de l’impôt sur le revenu dû au titre de l’année 2019, l’ensemble des revenus d’activité déclarés (III-B-1 § 180) par la personne concernée au titre de l’année 2019 est inférieur à l’ensemble des revenus d’activité déclarés par cette même personne au titre de l’année 2018, la différence entre le CIMR accordé et celui qui aurait été accordé si l’ensemble de ces rémunérations perçues de la société contrôlée au titre de l’année 2018 avait été égal à celles perçues au titre de l’année 2019 sera remise en cause, dans la limite de la différence constatée entre ces rémunérations, si elle est positive.
Exemple 1 : Personne percevant pour la première fois en 2018 des salaires de la société contrôlée et pour qui une partie du CIMR sera remise en cause en 2020.
Soit un couple marié ayant déclaré, au titre des années 2018 et 2019, les revenus suivants :
Année
1er conjoint
2ème conjoint
Montant net imposable des salaires de la société contrôlée
Montant net imposable des autres salaires
Montant net imposable des salaires
2018
45 000 €
22 500 € (1)
45 000 € (1)
2019
19 000 €
27 000 €
27 000 €
(1) Revenus non exceptionnels
L'impôt sur le revenu dû par le couple au titre de l'année 2018 sera de 22 337 €.
En 2019, le foyer pourra bénéficier du CIMR correspondant à la totalité des salaires perçus en 2018 (112 500 €), pour un montant de 22 337 € [22 337 x ((67 500 + 45 000) / (67 500 + 45 000))].
En 2020, dans la mesure où la somme des salaires perçus au titre de l'année 2019 de la société contrôlée par le 1er conjoint et de ses autres salaires perçus au titre de cette même année est inférieure à la somme de ces mêmes salaires perçus au titre de l'année 2018 (46 000 < 67 500), le CIMR accordé est partiellement remis en cause.
La différence (ci-après « première différence ») constatée entre l'ensemble des salaires perçus en 2018 et l'ensemble des salaires perçus en 2019, par le 1er conjoint, est égale à 21 500 € (67 500 - 46 000).
La différence (ci-après « deuxième différence ») constatée entre le salaire perçu de la société contrôlée en 2018 et celui perçu en 2019 est égale à 26 000 € (45 000 – 19 000). Elle est supérieure à la première différence (26 000 > 21 500).
Étant donné que la remise en cause du CIMR ne peut être opérée qu'à hauteur de la plus faible des deux différences, le montant total des salaires du 1er conjoint ouvrant droit au bénéfice du CIMR est ramené de 67 500 € à 46 000 € (67 500 – 21 500).
Le montant du CIMR remis en cause est de 4 269 € [22 337 – 22 337 x ((46 000 + 45 000) / (67 500 + 45 000))].
Exemple 2 : Personne percevant pour la première fois en 2018 des salaires de la société contrôlée et pour qui une partie du CIMR sera remise en cause en 2020.
Soit un couple marié ayant déclaré, au titre des années 2018 et 2019, les revenus suivants :
Année
1er conjoint
2ème conjoint
Montant net imposable des salaires de la société contrôlée
Montant net imposable des autres salaires
Montant net imposable des salaires
2018
45 000 €
22 500 € (1)
45 000 € (1)
2019
19 000 €
17 000 €
27 000 €
(1) Revenus non exceptionnels
L'impôt sur le revenu dû par le couple au titre de l'année 2018 sera de 22 337 €.
En 2019, le foyer pourra bénéficier du CIMR correspondant à la totalité des salaires perçus en 2018 (112 500 €), pour un montant de 22 337 € [22 337 x ((67 500 + 45 000 €) / (67 500 + 45 000 €))].
En 2020, dans la mesure où la somme des salaires perçus au titre de l'année 2019 de la société contrôlée par le 1er conjoint et de ses autres salaires perçus au titre de cette même année est inférieure à la somme de ces mêmes salaires perçus au titre de l'année 2018 (36 000 < 67 500), le CIMR accordé est partiellement remis en cause.
La différence (« première différence ») constatée entre l'ensemble des salaires perçus en 2018 et l'ensemble des salaires perçus en 2019 par le 1er conjoint est égale à 31 500 € (67 500 - 36 000).
La différence (« deuxième différence ») constatée entre le salaire perçu de la société contrôlée en 2018 et celui perçu en 2019 est égale à 26 000 € (45 000 – 19 000). Elle est inférieure à la première différence (26 000 < 31 500).
Étant donné que la remise en cause du CIMR ne peut être opérée qu'à hauteur de la plus faible des deux différences, le montant total des salaires du 1er conjoint ouvrant droit au bénéfice du CIMR est ramené de 67 500 € à 41 500 € (67 500 – 26 000).
Le montant du CIMR remis en cause est de 5 162 € [22 337 – 22 337 x ((41 500 + 45 000) / (67 500 + 45 000))].
200
Il est admis que ce cas de remise en cause ne s'applique pas lorsque le contribuable peut justifier de la diminution, entre 2018 et 2019, de la rémunération perçue par la société qu'il contrôle par une évolution objective des responsabilités qu'il a exercées ou une rémunération normale de ses performances au sein de cette société en 2018 (III-A-2-c § 130 et 140) et que la diminution de cette même rémunération en 2019 est justifiée. | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-50-10-20-30 | https://bofip.impots.gouv.fr/bofip/11468-PGP.html/identifiant=BOI-IR-PAS-50-10-20-30-20200212 | 2020-02-12 00:00:00 | 9e4a9cea809939c05449a3cfae148675e4fad83f94b75a09acac28f3589c2f3c | [
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