Maître Laurent FERRACCI

Avocat au barreau de Montpellier

Compétences : Procédures collectives et entreprises en difficultés, Procédures collectives et entreprises en difficultés, Baux commerciaux et professionnels, Ventes de fonds de commerce, Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit des sociétés commerciales et professionnelles, Mesures d'exécution forcée, Mesures conservatoires

Barreau : Montpellier

Adresse : 6 Rue Embouque d'Or 34000 MONTPELLIER

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Publié le 24/06/2026

Plus-value de cession de fonds : les exonérations qui ne se cumulent pas (et celle qui se cumule)

Article juridique - Droit des sociétés

Par Me Laurent FERRACCI

Plus-value de cession de fonds : les exonérations qui ne se cumulent pas (et celle qui se cumule)

L'exonération de la plus-value de cession d'un fonds de commerce ne se constate pas, elle s'arbitre : le régime du prix de cession (article 238 quindecies du CGI, exonération totale jusqu'à 500 000 € depuis 2022) et celui des recettes (article 151 septies) ne sont pas cumulables, et il faut chiffrer les deux pour retenir le plus favorable avant de figer le prix.

Dans mon cabinet, je mène systématiquement cet arbitrage en amont de la lettre d'intention : une fois l'acte signé, la marge de manœuvre est nulle. Deux points que mes confrères sous-estiment parfois lorsqu'ils reprennent le dossier en cours de négociation :

l'exonération « départ à la retraite » (article 151 septies A) efface l'impôt sur la plus-value mais pas les prélèvements sociaux de 17,2 %, qui restent dus : le cédant qui croit son opération entièrement défiscalisée a une mauvaise surprise à la déclaration ;
elle se cumule, en revanche, avec le régime du prix ou celui des recettes (à la différence du couple 238 quindecies / 151 septies), ce qui permet parfois de couvrir la plus-value sur deux fondements.

J'ajoute un levier que les confrères en ressort rural exploitent rarement : pour un fonds situé en zone France ruralités revitalisation (une large part de la Lozère), le classement n'allège pas la plus-value du cédant, mais il exonère le repreneur d'impôt sur ses bénéfices (article 44 quindecies A) et ramène à 0 % la fraction de 2 % des droits d'enregistrement (article 722 bis). C'est un argument concret pour défendre le prix de vente de mon client.

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