Maître Anne FARAUT PARLANTI

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Droit des sociétés, Droit fiscal et droit douanier

Barreau : Hauts-de-Seine

Adresse : 41, rue du Capitaine Guynemer 92925 PARIS LA DEFENSE CEDEX

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Publié le 18/01/2016

L'imposition de la plus-value réalisée lors de la vente d'une entreprise individuelle peut désormais être étalée sur la durée du crédit-vendeur

Article juridique - Droit fiscal et droit douanier

Par Me Anne FARAUT PARLANTI

L'imposition de la plus-value réalisée lors de la vente d'une entreprise individuelle peut désormais être étalée sur la durée du crédit-vendeur

En cas de cession d'une entreprise individuelle (moins de 10 salariés et chiffre d'affaires et bilan inférieurs à
2 M €), assortie d'un crédit-vendeur, le cédant peut obtenir le paiement échelonné de l'impôt sur la plus-value à long terme réalisée sur une durée égale à celle prévue pour le paiement du prix de cession, dans la limite de cinq ans.

La plus-value doit être réalisée à l’occasion :

de la cession à titre onéreux de l’ensemble des éléments d’actif immobilisé affectés à l’exercice d’une activité professionnelle ou d’une branche complète d’activité ;
ou de la cession d’un fonds de commerce, d’un fonds artisanal ou d’une clientèle.

L’accord sur le paiement différé ou échelonné du prix de cession (« crédit-vendeur ») doit être prévu contractuellement entre les parties.

Pour bénéficier de cet étalement, le cédant doit en faire la demande au plus tard à la date limite de paiement figurant sur l’avis d’imposition. Il doit constituer des garanties suffisantes et être à jour de ses obligations fiscales courantes.

Les versements seront majorés du seul intérêt légal. Ce taux s’élève à 1,01 % pour le premier semestre 2016.

Ce dispositif s'applique aux cessions intervenant à compter du 1er janvier 2016.