[{"data":1,"prerenderedAt":12225},["ShallowReactive",2],{"promotion-alert-popup-landing":3,"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20":286,"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE":291,"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo":296,"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc":301,"$f-ozAvy2PplborHpwGRnbYKLTW9v7p8_EA1JQFQ2zrYI":306,"blog-articles-undefined-benjamin-plateau-6-0":366,"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY":12220},{"metadata":4,"sys":7,"fields":28},{"tags":5,"concepts":6},[],[],{"space":8,"id":13,"type":14,"createdAt":15,"updatedAt":16,"environment":17,"publishedVersion":21,"revision":22,"contentType":23,"locale":27},{"sys":9},{"type":10,"linkType":11,"id":12},"Link","Space","97bcek6xbwhd","6BxbKnxuPdHFaimBOSaS92","Entry","2025-10-13T08:49:10.840Z","2026-05-19T15:10:22.943Z",{"sys":18},{"id":19,"type":10,"linkType":20},"master","Environment",261,38,{"sys":24},{"type":10,"linkType":25,"id":26},"ContentType","promotion","fr",{"name":29,"type":30,"endDate":31,"bar":32,"popup":84,"landingHero":193,"landingCover":211,"landingCoverMobile":235,"landingCoverBg":258,"landingSectionTitle":259},"Promotion principale","expertise","2026-05-29",{"metadata":33,"sys":36,"fields":49},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":14,"createdAt":40,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":27},{"sys":38},{"type":10,"linkType":11,"id":12},"7fO3QUrrZGhTJzClKCRp8I","2026-03-23T09:40:12.605Z","2026-05-19T14:59:55.999Z",{"sys":43},{"id":19,"type":10,"linkType":20},13,4,{"sys":47},{"type":10,"linkType":25,"id":48},"richBlock",{"name":50,"type":51,"textAlign":52,"content":53,"releaseDateFormat":81,"orientation":82,"faq":83},"Promotion principale - Bandeau","Advanced Rich Text","Center",{"nodeType":54,"data":55,"content":56},"document",{},[57],{"nodeType":58,"data":59,"content":60},"paragraph",{},[61,66,77],{"nodeType":62,"value":63,"marks":64,"data":65},"text","🎁 Offre : jusqu’à 4 mois offerts jusqu’au 29/05 ! ⏳ ",[],{},{"nodeType":67,"data":68,"content":70},"hyperlink",{"uri":69},"https://www.clementine.fr/lp/offre-1/",[71],{"nodeType":62,"value":72,"marks":73,"data":76},"J’en profite",[74],{"type":75},"underline",{},{"nodeType":62,"value":78,"marks":79,"data":80},"",[],{},"D MMMM YYYY","Vertical",false,{"metadata":85,"sys":88,"fields":100},{"tags":86,"concepts":87},[],[],{"space":89,"id":91,"type":14,"createdAt":92,"updatedAt":93,"environment":94,"publishedVersion":96,"revision":97,"contentType":98,"locale":27},{"sys":90},{"type":10,"linkType":11,"id":12},"6m25RISeNymRjizT9EM6x4","2026-03-23T09:45:52.799Z","2026-05-19T15:06:58.864Z",{"sys":95},{"id":19,"type":10,"linkType":20},27,5,{"sys":99},{"type":10,"linkType":25,"id":48},{"name":101,"type":102,"textAlign":103,"highlightColor":104,"linkOptions":105,"content":107,"releaseDateFormat":81,"faq":83},"Promotion principale - popup","Card","Left","Primary",[106],"Button",{"nodeType":54,"data":108,"content":109},{},[110,118,125,132,141,157,187],{"nodeType":111,"data":112,"content":113},"heading-3",{},[114],{"nodeType":62,"value":115,"marks":116,"data":117},"Profitez de l’offre",[],{},{"nodeType":58,"data":119,"content":120},{},[121],{"nodeType":62,"value":122,"marks":123,"data":124},"Profitez d’un logiciel de gestion tout-en-un et de l’accompagnement d’un cabinet d’expertise comptable",[],{},{"nodeType":58,"data":126,"content":127},{},[128],{"nodeType":62,"value":129,"marks":130,"data":131},"⏰ Automatisez votre comptabilité",[],{},{"nodeType":58,"data":133,"content":134},{},[135],{"nodeType":62,"value":136,"marks":137,"data":140},"[countdown]",[138],{"type":139},"code",{},{"nodeType":58,"data":142,"content":143},{},[144,147,154],{"nodeType":62,"value":78,"marks":145,"data":146},[],{},{"nodeType":67,"data":148,"content":149},{"uri":69},[150],{"nodeType":62,"value":151,"marks":152,"data":153},"Je profite de l'offre",[],{},{"nodeType":62,"value":78,"marks":155,"data":156},[],{},{"nodeType":158,"data":159,"content":186},"embedded-asset-block",{"target":160},{"metadata":161,"sys":164,"fields":174},{"tags":162,"concepts":163},[],[],{"space":165,"id":167,"type":168,"createdAt":169,"updatedAt":170,"environment":171,"publishedVersion":173,"revision":44,"locale":27},{"sys":166},{"type":10,"linkType":11,"id":12},"4y2bGgwGfwdALjDWsunDDQ","Asset","2025-10-08T14:29:29.850Z","2026-05-19T15:06:44.444Z",{"sys":172},{"id":19,"type":10,"linkType":20},67,{"title":175,"description":176,"file":177},"promotion-popup","Jusqu’à 4 mois offerts",{"url":178,"details":179,"fileName":184,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/4y2bGgwGfwdALjDWsunDDQ/bac763cb93daa503488cfa75bb9a0dc9/promotion-popup.webp",{"size":180,"image":181},35976,{"width":182,"height":183},716,918,"promotion-popup.webp","image/webp",[],{"nodeType":58,"data":188,"content":189},{},[190],{"nodeType":62,"value":78,"marks":191,"data":192},[],{},{"data":194,"content":195,"nodeType":54},{},[196,204],{"data":197,"content":198,"nodeType":203},{},[199],{"data":200,"marks":201,"value":202,"nodeType":62},{},[],"La compta simplifiée pour les entrepreneurs.","heading-1",{"data":205,"content":206,"nodeType":58},{},[207],{"data":208,"marks":209,"value":210,"nodeType":62},{},[],"Découvrez notre application de gestion comptable ainsi que l’accompagnement d’un cabinet d’expertise comptable qui connaît votre situation.",{"metadata":212,"sys":215,"fields":224},{"tags":213,"concepts":214},[],[],{"space":216,"id":218,"type":168,"createdAt":219,"updatedAt":220,"environment":221,"publishedVersion":223,"revision":97,"locale":27},{"sys":217},{"type":10,"linkType":11,"id":12},"6JBrObRMXbtV1w1UgbITmJ","2025-10-08T14:33:44.834Z","2026-05-19T15:08:59.117Z",{"sys":222},{"id":19,"type":10,"linkType":20},19,{"title":225,"description":226,"file":227},"promotion-landing","Jusqu'à 4 mois offerts - Expertise comptable",{"url":228,"details":229,"fileName":234,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/6JBrObRMXbtV1w1UgbITmJ/9dd56c6b19d0304529abe7bf50fd3e80/promotion-landing.webp",{"size":230,"image":231},72148,{"width":232,"height":233},1318,1282,"promotion-landing.webp",{"metadata":236,"sys":239,"fields":248},{"tags":237,"concepts":238},[],[],{"space":240,"id":242,"type":168,"createdAt":243,"updatedAt":244,"environment":245,"publishedVersion":247,"revision":45,"locale":27},{"sys":241},{"type":10,"linkType":11,"id":12},"2eerI4C97kll1W4QtiAg4u","2025-10-10T09:59:42.122Z","2026-05-19T15:10:01.987Z",{"sys":246},{"id":19,"type":10,"linkType":20},17,{"title":249,"description":226,"file":250},"promotion-landing-mobile",{"url":251,"details":252,"fileName":257,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/2eerI4C97kll1W4QtiAg4u/d3bf3e80688ac108a14ee985a1a0baca/promotion-landing-mobile.webp",{"size":253,"image":254},25032,{"width":255,"height":256},660,326,"promotion-landing-mobile.webp","#FF7730",{"nodeType":54,"data":260,"content":261},{},[262,280],{"nodeType":263,"data":264,"content":265},"heading-2",{},[266,270,276],{"nodeType":62,"value":267,"marks":268,"data":269},"Profitez de ",[],{},{"nodeType":62,"value":271,"marks":272,"data":275},"4 mois offerts",[273],{"type":274},"bold",{},{"nodeType":62,"value":277,"marks":278,"data":279}," dès maintenant",[],{},{"nodeType":58,"data":281,"content":282},{},[283],{"nodeType":62,"value":78,"marks":284,"data":285},[],{},["Island",287],{"key":288,"result":289},"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20",{"head":290},{},["Island",292],{"key":293,"result":294},"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE",{"head":295},{},["Island",297],{"key":298,"result":299},"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo",{"head":300},{},["Island",302],{"key":303,"result":304},"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc",{"head":305},{},{"metadata":307,"sys":310,"fields":322},{"tags":308,"concepts":309},[],[],{"space":311,"id":313,"type":14,"createdAt":314,"updatedAt":314,"environment":315,"publishedVersion":317,"revision":318,"contentType":319,"locale":27},{"sys":312},{"type":10,"linkType":11,"id":12},"7oW0FAKl81KJPgjfaUIzsH","2026-03-27T13:34:43.204Z",{"sys":316},{"id":19,"type":10,"linkType":20},8,1,{"sys":320},{"type":10,"linkType":25,"id":321},"author",{"name":323,"slug":324,"profilePicture":325,"job":346,"introduction":347,"presentation":348,"linkedin":365},"Benjamin Plateau","benjamin-plateau",{"metadata":326,"sys":329,"fields":337},{"tags":327,"concepts":328},[],[],{"space":330,"id":332,"type":168,"createdAt":333,"updatedAt":333,"environment":334,"publishedVersion":336,"revision":318,"locale":27},{"sys":331},{"type":10,"linkType":11,"id":12},"6kglyCGYpVNBfbL6wADSHU","2026-03-27T13:32:49.647Z",{"sys":335},{"id":19,"type":10,"linkType":20},7,{"title":324,"description":338,"file":339},"Photo de profil de Benjamin Plateau",{"url":340,"details":341,"fileName":345,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/6kglyCGYpVNBfbL6wADSHU/0d76e1952579586677e826fde54a119e/benjamin-plateau.webp",{"size":342,"image":343},21538,{"width":344,"height":344},512,"benjamin-plateau.webp","Operations Manager","Fort de 8 ans d’expérience en gestion comptable et management, Benjamin partage sa vision opérationnelle pour optimiser les processus et la performance des organisations.",{"data":349,"content":350,"nodeType":54},{},[351,358],{"data":352,"content":353,"nodeType":58},{},[354],{"data":355,"marks":356,"value":357,"nodeType":62},{},[],"Avec près de huit ans d’expérience en comptabilité et en management d’équipe, Benjamin est aujourd’hui Operations Manager chez Clementine. Il a construit un parcours complet, allant de la production comptable à la supervision d’un service, avant d’évoluer vers un rôle centré sur l’organisation et la coordination.",{"data":359,"content":360,"nodeType":58},{},[361],{"data":362,"marks":363,"value":364,"nodeType":62},{},[],"Après plusieurs années à produire et réviser les dossiers jusqu’au bilan, Benjamin a évolué vers des fonctions d’encadrement avant de rejoindre Clementine en tant que chef comptable. Il y a structuré les méthodes, accompagné les équipes et renforcé la qualité des process, avant de prendre la responsabilité opérationnelle du service en 2023.","https://www.linkedin.com/in/benjamin-plateau-1a3454a0/",{"items":367,"total":21,"skip":12218,"limit":12219},[368,1689,3764,7027,10142,11253],{"metadata":369,"sys":372,"fields":375},{"tags":370,"concepts":371},[],[],{"id":373,"updatedAt":374},"YjyBtxAAACAAatl7","2026-05-22T07:26:09.372Z",{"slug":376,"title":377,"cover":378,"category":403,"publishedAt":422,"content":423},"avantages-expert-comptable-en-ligne","Quels sont les avantages d’un expert-comptable en ligne ?",{"metadata":379,"sys":382,"fields":392},{"tags":380,"concepts":381},[],[],{"space":383,"id":385,"type":168,"createdAt":386,"updatedAt":387,"environment":388,"publishedVersion":390,"revision":391,"locale":27},{"sys":384},{"type":10,"linkType":11,"id":12},"qZgNDmaY8PXWyae6isPeW","2022-09-20T09:53:22.563Z","2026-05-21T09:55:30.531Z",{"sys":389},{"id":19,"type":10,"linkType":20},16,3,{"title":393,"description":394,"file":395},"Avantages expert-comptable en ligne","Cover article avantages expert-comptable en ligne",{"url":396,"details":397,"fileName":402,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/qZgNDmaY8PXWyae6isPeW/3db8d762156bc2690e287d4f6f2b2617/avantages_expert-comptable_en_ligne.webp",{"size":398,"image":399},125794,{"width":400,"height":401},1920,1080,"avantages expert-comptable en ligne.webp",{"metadata":404,"sys":407,"fields":417},{"tags":405,"concepts":406},[],[],{"space":408,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":412,"publishedVersion":45,"revision":318,"contentType":414,"locale":27},{"sys":409},{"type":10,"linkType":11,"id":12},"3BdRR1e5w4G7K8eh5Por5X","2022-09-22T10:34:12.990Z",{"sys":413},{"id":19,"type":10,"linkType":20},{"sys":415},{"type":10,"linkType":25,"id":416},"articleCategory",{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"Comptabilité, social et juridique","comptabilite-social-et-juridique","Découvrez nos conseils sur la compta, le social et le juridique","Nos équipes dénichent pour vous, des conseils sur la comptabilité, le social et le juridique pour mieux comprendre le fonctionnement de votre entreprise.","2026-05-22",{"nodeType":54,"data":424,"content":425},{},[426,442,449,455,479,486,538,545,561,568,602,654,661,749,756,776,834,852,859,875,940,974,981,1024,1031,1070,1078,1365,1381,1388,1404,1548,1555,1598,1614,1640,1647,1654,1661,1668,1675,1682],{"nodeType":58,"data":427,"content":428},{},[429,433,438],{"nodeType":62,"value":430,"marks":431,"data":432},"Vous avez entendu parler des ",[],{},{"nodeType":62,"value":434,"marks":435,"data":437},"avantages de l’expert-comptable en ligne",[436],{"type":274},{},{"nodeType":62,"value":439,"marks":440,"data":441}," et êtes curieux d’en savoir plus ? Ces dernières années, de plus en plus d’entrepreneurs se tournent vers un comptable en ligne et les solutions de comptabilité numériques se développent rapidement. C’est pourquoi, à travers ce guide complet, Clementine vous dévoile tous les atouts de l’expertise comptable en ligne.",[],{},{"nodeType":58,"data":443,"content":444},{},[445],{"nodeType":62,"value":446,"marks":447,"data":448},"De la simplicité de gestion à la conformité en passant par les critères de sélection de votre comptable, vous saurez pourquoi choisir un expert-comptable en ligne.",[],{},{"nodeType":263,"data":450,"content":451},{},[452],{"nodeType":62,"value":377,"marks":453,"data":454},[],{},{"nodeType":58,"data":456,"content":457},{},[458,462,475],{"nodeType":62,"value":459,"marks":460,"data":461},"Si vous souhaitez",[],{},{"nodeType":67,"data":463,"content":465},{"uri":464},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/changer-de-comptable/",[466,470],{"nodeType":62,"value":467,"marks":468,"data":469}," ",[],{},{"nodeType":62,"value":471,"marks":472,"data":474},"changer de comptable",[473],{"type":75},{},{"nodeType":62,"value":476,"marks":477,"data":478},", les avantages d’un expert-comptable en ligne sont nombreux.",[],{},{"nodeType":111,"data":480,"content":481},{},[482],{"nodeType":62,"value":483,"marks":484,"data":485},"Une gestion comptable allégée",[],{},{"nodeType":58,"data":487,"content":488},{},[489,493,498,502,507,511,516,520,525,529,534],{"nodeType":62,"value":490,"marks":491,"data":492},"Avec la comptabilité en ligne, ",[],{},{"nodeType":62,"value":494,"marks":495,"data":497},"tout est dématérialisé",[496],{"type":274},{},{"nodeType":62,"value":499,"marks":500,"data":501},". Vous avez ",[],{},{"nodeType":62,"value":503,"marks":504,"data":506},"juste besoin d’une connexion Internet",[505],{"type":274},{},{"nodeType":62,"value":508,"marks":509,"data":510}," accompagnée d’un ",[],{},{"nodeType":62,"value":512,"marks":513,"data":515},"matériel informatique ",[514],{"type":274},{},{"nodeType":62,"value":517,"marks":518,"data":519},"adapté (ordinateur, téléphone, tablette, etc.). La ",[],{},{"nodeType":62,"value":521,"marks":522,"data":524},"gestion ",[523],{"type":274},{},{"nodeType":62,"value":526,"marks":527,"data":528},"de votre comptabilité est ainsi grandement ",[],{},{"nodeType":62,"value":530,"marks":531,"data":533},"facilitée",[532],{"type":274},{},{"nodeType":62,"value":535,"marks":536,"data":537},", ce qui vous fait gagner énormément de temps.",[],{},{"nodeType":111,"data":539,"content":540},{},[541],{"nodeType":62,"value":542,"marks":543,"data":544},"Une comptabilité accessible à tout moment ",[],{},{"nodeType":58,"data":546,"content":547},{},[548,552,557],{"nodeType":62,"value":549,"marks":550,"data":551},"En optant pour un expert-comptable en ligne, vous pouvez assurer la gestion de votre comptabilité partout et à tout moment. La solution vous offre un ",[],{},{"nodeType":62,"value":553,"marks":554,"data":556},"tableau de bord accessible 24 heures/24 et 7 jours/7",[555],{"type":274},{},{"nodeType":62,"value":558,"marks":559,"data":560},", depuis n’importe quel terminal (que vous soyez connecté à un PC ou à un smartphone) et où que vous soyez. Vous pourrez alors garder un œil sur votre gestion financière même pendant la nuit et/ou vos déplacements.",[],{},{"nodeType":111,"data":562,"content":563},{},[564],{"nodeType":62,"value":565,"marks":566,"data":567},"Un gain de temps considérable",[],{},{"nodeType":58,"data":569,"content":570},{},[571,575,580,584,589,593,598],{"nodeType":62,"value":572,"marks":573,"data":574},"Avec la comptabilité en ligne, les ",[],{},{"nodeType":62,"value":576,"marks":577,"data":579},"échanges et rendez-vous",[578],{"type":274},{},{"nodeType":62,"value":581,"marks":582,"data":583}," avec votre comptable sont effectués ",[],{},{"nodeType":62,"value":585,"marks":586,"data":588},"exclusivement en ligne ",[587],{"type":274},{},{"nodeType":62,"value":590,"marks":591,"data":592},"par mail, par téléphone ou par visioconférence. Vous évitez ainsi les déplacements, ce qui vous laisse",[],{},{"nodeType":62,"value":594,"marks":595,"data":597}," le temps de vous concentrer sur votre cœur de métier",[596],{"type":274},{},{"nodeType":62,"value":599,"marks":600,"data":601},". ",[],{},{"nodeType":58,"data":603,"content":604},{},[605,609,619,623,628,632,641,645,650],{"nodeType":62,"value":606,"marks":607,"data":608},"Par ailleurs, les ",[],{},{"nodeType":67,"data":610,"content":612},{"uri":611},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciels-comptables-les-plus-utilises/",[613],{"nodeType":62,"value":614,"marks":615,"data":618},"logiciels de comptabilité",[616,617],{"type":75},{"type":274},{},{"nodeType":62,"value":620,"marks":621,"data":622}," sont ",[],{},{"nodeType":62,"value":624,"marks":625,"data":627},"pensés pour traiter automatiquement certaines tâches",[626],{"type":274},{},{"nodeType":62,"value":629,"marks":630,"data":631}," comme la ",[],{},{"nodeType":67,"data":633,"content":635},{"uri":634},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/automatisation-comptable/",[636],{"nodeType":62,"value":637,"marks":638,"data":640},"saisie comptable",[639],{"type":75},{},{"nodeType":62,"value":642,"marks":643,"data":644}," à titre d’exemple. De son côté, ",[],{},{"nodeType":62,"value":646,"marks":647,"data":649},"l’expert-comptable gagne également du temps",[648],{"type":274},{},{"nodeType":62,"value":651,"marks":652,"data":653}," pour se concentrer sur d’autres tâches à forte valeur ajoutée, telle que son activité de conseil.",[],{},{"nodeType":111,"data":655,"content":656},{},[657],{"nodeType":62,"value":658,"marks":659,"data":660},"Une comptabilité en temps réel",[],{},{"nodeType":58,"data":662,"content":663},{},[664,668,678,683,687,692,695,700,704,709,713,718,722,727,731,736,740,745],{"nodeType":62,"value":665,"marks":666,"data":667},"Les ",[],{},{"nodeType":67,"data":669,"content":671},{"uri":670},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cash-flow/",[672],{"nodeType":62,"value":673,"marks":674,"data":677},"flux bancaires",[675,676],{"type":75},{"type":274},{},{"nodeType":62,"value":679,"marks":680,"data":682}," sont automatiques",[681],{"type":274},{},{"nodeType":62,"value":684,"marks":685,"data":686}," et les ",[],{},{"nodeType":62,"value":688,"marks":689,"data":691},"tableaux de bord",[690],{"type":274},{},{"nodeType":62,"value":620,"marks":693,"data":694},[],{},{"nodeType":62,"value":696,"marks":697,"data":699},"régulièrement mis à jour",[698],{"type":274},{},{"nodeType":62,"value":701,"marks":702,"data":703}," par le comptable en ligne. Votre ",[],{},{"nodeType":62,"value":705,"marks":706,"data":708},"comptabilité ",[707],{"type":274},{},{"nodeType":62,"value":710,"marks":711,"data":712},"est ",[],{},{"nodeType":62,"value":714,"marks":715,"data":717},"alimentée en temps réel",[716],{"type":274},{},{"nodeType":62,"value":719,"marks":720,"data":721},", ce qui vous procure une ",[],{},{"nodeType":62,"value":723,"marks":724,"data":726},"meilleure transparence de l’information",[725],{"type":274},{},{"nodeType":62,"value":728,"marks":729,"data":730}," et une ",[],{},{"nodeType":62,"value":732,"marks":733,"data":735},"tenue plus régulière",[734],{"type":274},{},{"nodeType":62,"value":737,"marks":738,"data":739},". Vous bénéficiez ainsi d’une ",[],{},{"nodeType":62,"value":741,"marks":742,"data":744},"vision instantanée de la santé financière",[743],{"type":274},{},{"nodeType":62,"value":746,"marks":747,"data":748}," de votre entreprise.",[],{},{"nodeType":111,"data":750,"content":751},{},[752],{"nodeType":62,"value":753,"marks":754,"data":755},"Des honoraires réduits",[],{},{"nodeType":58,"data":757,"content":758},{},[759,763,772],{"nodeType":62,"value":760,"marks":761,"data":762},"En optant pour l’expert-comptable en ligne, vous payez ",[],{},{"nodeType":67,"data":764,"content":766},{"uri":765},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/prix-expert-comptable/",[767],{"nodeType":62,"value":768,"marks":769,"data":771},"moins d’honoraires",[770],{"type":75},{},{"nodeType":62,"value":773,"marks":774,"data":775}," que si vous preniez un comptable traditionnel, grâce notamment à : ",[],{},{"nodeType":777,"data":778,"content":779},"unordered-list",{},[780,796,819],{"nodeType":781,"data":782,"content":783},"list-item",{},[784],{"nodeType":58,"data":785,"content":786},{},[787,792],{"nodeType":62,"value":788,"marks":789,"data":791},"La dématérialisation des pièces comptables",[790],{"type":274},{},{"nodeType":62,"value":793,"marks":794,"data":795}," : vous réduisez les coûts logistiques liés à l’utilisation du papier, imprimantes, encre et ramettes.",[],{},{"nodeType":781,"data":797,"content":798},{},[799],{"nodeType":58,"data":800,"content":801},{},[802,807,811,815],{"nodeType":62,"value":803,"marks":804,"data":806},"L’installation du comptable en ligne dans des zones peu coûteuses",[805],{"type":274},{},{"nodeType":62,"value":808,"marks":809,"data":810}," :",[],{},{"nodeType":62,"value":467,"marks":812,"data":814},[813],{"type":274},{},{"nodeType":62,"value":816,"marks":817,"data":818},"étant donné qu’il n’est pas nécessaire pour lui de programmer des rendez-vous physiques pour vous accueillir.",[],{},{"nodeType":781,"data":820,"content":821},{},[822],{"nodeType":58,"data":823,"content":824},{},[825,830],{"nodeType":62,"value":826,"marks":827,"data":829},"Le choix d’un expert-comptable sans contrainte géographique",[828],{"type":274},{},{"nodeType":62,"value":831,"marks":832,"data":833}," : vous pouvez opter pour un expert-comptable éloigné géographiquement de votre entreprise, ce qui vous permet de réaliser de grandes économies liées au coût de ses honoraires.",[],{},{"nodeType":58,"data":835,"content":836},{},[837,842,848],{"nodeType":62,"value":838,"marks":839,"data":841},"💡 ",[840],{"type":274},{},{"nodeType":62,"value":843,"marks":844,"data":847},"À savoir",[845,846],{"type":75},{"type":274},{},{"nodeType":62,"value":849,"marks":850,"data":851}," : un expert-comptable en ligne coûte en moyenne 30 % moins cher qu’un expert-comptable traditionnel.",[],{},{"nodeType":111,"data":853,"content":854},{},[855],{"nodeType":62,"value":856,"marks":857,"data":858},"Une synchronisation avec vos outils de gestion",[],{},{"nodeType":58,"data":860,"content":861},{},[862,866,871],{"nodeType":62,"value":863,"marks":864,"data":865},"La dématérialisation de votre comptabilité vous offre la ",[],{},{"nodeType":62,"value":867,"marks":868,"data":870},"possibilité de connecter votre logiciel comptable avec vos autres outils de gestion d’entreprise",[869],{"type":274},{},{"nodeType":62,"value":872,"marks":873,"data":874},", à savoir : ",[],{},{"nodeType":777,"data":876,"content":877},{},[878,900,910,920,930],{"nodeType":781,"data":879,"content":880},{},[881],{"nodeType":58,"data":882,"content":883},{},[884,888,897],{"nodeType":62,"value":885,"marks":886,"data":887},"Les outils de ",[],{},{"nodeType":67,"data":889,"content":891},{"uri":890},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-faire-une-facture-electronique/",[892],{"nodeType":62,"value":893,"marks":894,"data":896},"facturation",[895],{"type":75},{},{"nodeType":62,"value":78,"marks":898,"data":899},[],{},{"nodeType":781,"data":901,"content":902},{},[903],{"nodeType":58,"data":904,"content":905},{},[906],{"nodeType":62,"value":907,"marks":908,"data":909},"Les logiciels de gestion de la paie",[],{},{"nodeType":781,"data":911,"content":912},{},[913],{"nodeType":58,"data":914,"content":915},{},[916],{"nodeType":62,"value":917,"marks":918,"data":919},"Les comptes bancaires",[],{},{"nodeType":781,"data":921,"content":922},{},[923],{"nodeType":58,"data":924,"content":925},{},[926],{"nodeType":62,"value":927,"marks":928,"data":929},"Les outils de gestion de la relation client",[],{},{"nodeType":781,"data":931,"content":932},{},[933],{"nodeType":58,"data":934,"content":935},{},[936],{"nodeType":62,"value":937,"marks":938,"data":939},"Les plateformes de vente",[],{},{"nodeType":58,"data":941,"content":942},{},[943,947,952,956,961,965,970],{"nodeType":62,"value":944,"marks":945,"data":946},"Toutes vos ",[],{},{"nodeType":62,"value":948,"marks":949,"data":951},"activités ",[950],{"type":274},{},{"nodeType":62,"value":953,"marks":954,"data":955},"sont désormais ",[],{},{"nodeType":62,"value":957,"marks":958,"data":960},"centralisées ",[959],{"type":274},{},{"nodeType":62,"value":962,"marks":963,"data":964},"et deviennent plus ",[],{},{"nodeType":62,"value":966,"marks":967,"data":969},"faciles à piloter",[968],{"type":274},{},{"nodeType":62,"value":971,"marks":972,"data":973},".",[],{},{"nodeType":111,"data":975,"content":976},{},[977],{"nodeType":62,"value":978,"marks":979,"data":980},"Une comptabilité conforme et sécurisée ",[],{},{"nodeType":58,"data":982,"content":983},{},[984,988,993,997,1002,1006,1011,1015,1020],{"nodeType":62,"value":985,"marks":986,"data":987},"Tout comme les cabinets comptables traditionnels, le comptable en ligne est ",[],{},{"nodeType":62,"value":989,"marks":990,"data":992},"inscrit à l’Ordre des experts-comptables",[991],{"type":274},{},{"nodeType":62,"value":994,"marks":995,"data":996},", ce qui vous garantit la bonne ",[],{},{"nodeType":62,"value":998,"marks":999,"data":1001},"qualité ",[1000],{"type":274},{},{"nodeType":62,"value":1003,"marks":1004,"data":1005},"et ",[],{},{"nodeType":62,"value":1007,"marks":1008,"data":1010},"fiabilité ",[1009],{"type":274},{},{"nodeType":62,"value":1012,"marks":1013,"data":1014},"de vos déclarations. Vous pouvez ainsi être sûr de ",[],{},{"nodeType":62,"value":1016,"marks":1017,"data":1019},"respecter toutes les obligations légales",[1018],{"type":274},{},{"nodeType":62,"value":1021,"marks":1022,"data":1023}," en matière de comptabilité.",[],{},{"nodeType":263,"data":1025,"content":1026},{},[1027],{"nodeType":62,"value":1028,"marks":1029,"data":1030},"Quels sont les atouts de l’expert-comptable en ligne face au modèle classique ?",[],{},{"nodeType":58,"data":1032,"content":1033},{},[1034,1039,1043,1048,1052,1057,1061,1066],{"nodeType":62,"value":1035,"marks":1036,"data":1038},"L’expert-comptable en ligne",[1037],{"type":274},{},{"nodeType":62,"value":1040,"marks":1041,"data":1042}," s’impose aujourd’hui comme une alternative plus ",[],{},{"nodeType":62,"value":1044,"marks":1045,"data":1047},"moderne",[1046],{"type":274},{},{"nodeType":62,"value":1049,"marks":1050,"data":1051},", plus ",[],{},{"nodeType":62,"value":1053,"marks":1054,"data":1056},"flexible ",[1055],{"type":274},{},{"nodeType":62,"value":1058,"marks":1059,"data":1060},"et surtout plus ",[],{},{"nodeType":62,"value":1062,"marks":1063,"data":1065},"économique ",[1064],{"type":274},{},{"nodeType":62,"value":1067,"marks":1068,"data":1069},"que le cabinet comptable traditionnel, en répondant mieux aux besoins actuels des entrepreneurs.",[],{},{"nodeType":58,"data":1071,"content":1072},{},[1073],{"nodeType":62,"value":1074,"marks":1075,"data":1077},"Tableau comparatif : pourquoi passer à un expert-comptable en ligne aujourd’hui",[1076],{"type":274},{},{"nodeType":1079,"data":1080,"content":1081},"table",{},[1082,1120,1154,1187,1220,1253,1299,1332],{"nodeType":1083,"data":1084,"content":1085},"table-row",{},[1086,1098,1109],{"nodeType":1087,"data":1088,"content":1089},"table-header-cell",{},[1090],{"nodeType":58,"data":1091,"content":1092},{},[1093],{"nodeType":62,"value":1094,"marks":1095,"data":1097},"Critère",[1096],{"type":274},{},{"nodeType":1087,"data":1099,"content":1100},{},[1101],{"nodeType":58,"data":1102,"content":1103},{},[1104],{"nodeType":62,"value":1105,"marks":1106,"data":1108},"Comptable traditionnel",[1107],{"type":274},{},{"nodeType":1087,"data":1110,"content":1111},{},[1112],{"nodeType":58,"data":1113,"content":1114},{},[1115],{"nodeType":62,"value":1116,"marks":1117,"data":1119},"Expert-comptable en ligne",[1118],{"type":274},{},{"nodeType":1083,"data":1121,"content":1122},{},[1123,1134,1144],{"nodeType":1124,"data":1125,"content":1126},"table-cell",{},[1127],{"nodeType":58,"data":1128,"content":1129},{},[1130],{"nodeType":62,"value":1131,"marks":1132,"data":1133},"Tarif annuel",[],{},{"nodeType":1124,"data":1135,"content":1136},{},[1137],{"nodeType":58,"data":1138,"content":1139},{},[1140],{"nodeType":62,"value":1141,"marks":1142,"data":1143},"2 000 - 6 000 € (coût élevé et peu flexible)",[],{},{"nodeType":1124,"data":1145,"content":1146},{},[1147],{"nodeType":58,"data":1148,"content":1149},{},[1150],{"nodeType":62,"value":1151,"marks":1152,"data":1153},"500 - 1 800 € (jusqu’à 3x moins cher, abonnement clair)",[],{},{"nodeType":1083,"data":1155,"content":1156},{},[1157,1167,1177],{"nodeType":1124,"data":1158,"content":1159},{},[1160],{"nodeType":58,"data":1161,"content":1162},{},[1163],{"nodeType":62,"value":1164,"marks":1165,"data":1166},"Rendez-vous",[],{},{"nodeType":1124,"data":1168,"content":1169},{},[1170],{"nodeType":58,"data":1171,"content":1172},{},[1173],{"nodeType":62,"value":1174,"marks":1175,"data":1176},"Déplacements et contraintes horaires",[],{},{"nodeType":1124,"data":1178,"content":1179},{},[1180],{"nodeType":58,"data":1181,"content":1182},{},[1183],{"nodeType":62,"value":1184,"marks":1185,"data":1186},"100% flexible : visio, téléphone, email, à tout moment",[],{},{"nodeType":1083,"data":1188,"content":1189},{},[1190,1200,1210],{"nodeType":1124,"data":1191,"content":1192},{},[1193],{"nodeType":58,"data":1194,"content":1195},{},[1196],{"nodeType":62,"value":1197,"marks":1198,"data":1199},"Accès aux documents",[],{},{"nodeType":1124,"data":1201,"content":1202},{},[1203],{"nodeType":58,"data":1204,"content":1205},{},[1206],{"nodeType":62,"value":1207,"marks":1208,"data":1209},"Sur demande, parfois lent",[],{},{"nodeType":1124,"data":1211,"content":1212},{},[1213],{"nodeType":58,"data":1214,"content":1215},{},[1216],{"nodeType":62,"value":1217,"marks":1218,"data":1219},"Accès instantané 24/7 via tableau de bord en ligne",[],{},{"nodeType":1083,"data":1221,"content":1222},{},[1223,1233,1243],{"nodeType":1124,"data":1224,"content":1225},{},[1226],{"nodeType":58,"data":1227,"content":1228},{},[1229],{"nodeType":62,"value":1230,"marks":1231,"data":1232},"Réactivité",[],{},{"nodeType":1124,"data":1234,"content":1235},{},[1236],{"nodeType":58,"data":1237,"content":1238},{},[1239],{"nodeType":62,"value":1240,"marks":1241,"data":1242},"Délais variables selon cabinet",[],{},{"nodeType":1124,"data":1244,"content":1245},{},[1246],{"nodeType":58,"data":1247,"content":1248},{},[1249],{"nodeType":62,"value":1250,"marks":1251,"data":1252},"Réponses rapides et suivi en temps réel",[],{},{"nodeType":1083,"data":1254,"content":1255},{},[1256,1266,1276],{"nodeType":1124,"data":1257,"content":1258},{},[1259],{"nodeType":58,"data":1260,"content":1261},{},[1262],{"nodeType":62,"value":1263,"marks":1264,"data":1265},"Adaptation aux besoins",[],{},{"nodeType":1124,"data":1267,"content":1268},{},[1269],{"nodeType":58,"data":1270,"content":1271},{},[1272],{"nodeType":62,"value":1273,"marks":1274,"data":1275},"Généraliste, peu personnalisé pour petits profils",[],{},{"nodeType":1124,"data":1277,"content":1278},{},[1279],{"nodeType":58,"data":1280,"content":1281},{},[1282,1286,1295],{"nodeType":62,"value":1283,"marks":1284,"data":1285},"Pensé pour ",[],{},{"nodeType":67,"data":1287,"content":1289},{"uri":1288},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-freelance/",[1290],{"nodeType":62,"value":1291,"marks":1292,"data":1294},"freelances",[1293],{"type":75},{},{"nodeType":62,"value":1296,"marks":1297,"data":1298},", auto-entrepreneurs et TPE (ultra adapté)",[],{},{"nodeType":1083,"data":1300,"content":1301},{},[1302,1312,1322],{"nodeType":1124,"data":1303,"content":1304},{},[1305],{"nodeType":58,"data":1306,"content":1307},{},[1308],{"nodeType":62,"value":1309,"marks":1310,"data":1311},"Gestion des cas complexes",[],{},{"nodeType":1124,"data":1313,"content":1314},{},[1315],{"nodeType":58,"data":1316,"content":1317},{},[1318],{"nodeType":62,"value":1319,"marks":1320,"data":1321},"Très performante",[],{},{"nodeType":1124,"data":1323,"content":1324},{},[1325],{"nodeType":58,"data":1326,"content":1327},{},[1328],{"nodeType":62,"value":1329,"marks":1330,"data":1331},"Correcte mais parfois limitée (cas spécifiques)",[],{},{"nodeType":1083,"data":1333,"content":1334},{},[1335,1345,1355],{"nodeType":1124,"data":1336,"content":1337},{},[1338],{"nodeType":58,"data":1339,"content":1340},{},[1341],{"nodeType":62,"value":1342,"marks":1343,"data":1344},"Cadre légal (OEC)",[],{},{"nodeType":1124,"data":1346,"content":1347},{},[1348],{"nodeType":58,"data":1349,"content":1350},{},[1351],{"nodeType":62,"value":1352,"marks":1353,"data":1354},"Oui",[],{},{"nodeType":1124,"data":1356,"content":1357},{},[1358],{"nodeType":58,"data":1359,"content":1360},{},[1361],{"nodeType":62,"value":1362,"marks":1363,"data":1364},"Oui (même niveau de conformité)",[],{},{"nodeType":58,"data":1366,"content":1367},{},[1368,1372,1377],{"nodeType":62,"value":1369,"marks":1370,"data":1371},"💡",[],{},{"nodeType":62,"value":843,"marks":1373,"data":1376},[1374,1375],{"type":75},{"type":274},{},{"nodeType":62,"value":1378,"marks":1379,"data":1380}," : d’après France Num, 78 % des dirigeants considèrent que le numérique facilite l’externalisation de la comptabilité, confirmant l’essor des experts-comptables en ligne. ",[],{},{"nodeType":263,"data":1382,"content":1383},{},[1384],{"nodeType":62,"value":1385,"marks":1386,"data":1387},"Quels critères pour choisir un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":1389,"content":1390},{},[1391,1395,1400],{"nodeType":62,"value":1392,"marks":1393,"data":1394},"Pour faire votre choix d’expert-comptable en ligne, pensez à bien étudier les ",[],{},{"nodeType":62,"value":1396,"marks":1397,"data":1399},"6 critères ",[1398],{"type":274},{},{"nodeType":62,"value":1401,"marks":1402,"data":1403},"suivants : ",[],{},{"nodeType":777,"data":1405,"content":1406},{},[1407,1422,1450,1465,1518,1533],{"nodeType":781,"data":1408,"content":1409},{},[1410],{"nodeType":58,"data":1411,"content":1412},{},[1413,1418],{"nodeType":62,"value":1414,"marks":1415,"data":1417},"Les besoins de votre entreprise",[1416],{"type":274},{},{"nodeType":62,"value":1419,"marks":1420,"data":1421}," : faites la liste des fonctionnalités nécessaires à votre gestion ou pas. Posez-vous des questions du type : ai-je besoin d’être accompagné sur des conseils fiscaux, juridiques ? D’un interlocuteur dédié ou d’un simple suivi automatisé ? De rapports personnalisés pour suivre mes finances ? …",[],{},{"nodeType":781,"data":1423,"content":1424},{},[1425],{"nodeType":58,"data":1426,"content":1427},{},[1428,1433,1437,1446],{"nodeType":62,"value":1429,"marks":1430,"data":1432},"La forme juridique de votre entreprise",[1431],{"type":274},{},{"nodeType":62,"value":1434,"marks":1435,"data":1436}," : si vous êtes en ",[],{},{"nodeType":67,"data":1438,"content":1440},{"uri":1439},"https://www.clementine.fr/blog/creation-et-financement/micro-entreprise/",[1441],{"nodeType":62,"value":1442,"marks":1443,"data":1445},"micro-entreprise",[1444],{"type":75},{},{"nodeType":62,"value":1447,"marks":1448,"data":1449},", il est préférable de s’orienter vers un outil de comptabilité adapté aux auto-entrepreneurs. Si en revanche vous êtes une société, un outil tout-en-un qui rassemble vos finances, comptabilité et compte pro est à privilégier.",[],{},{"nodeType":781,"data":1451,"content":1452},{},[1453],{"nodeType":58,"data":1454,"content":1455},{},[1456,1461],{"nodeType":62,"value":1457,"marks":1458,"data":1460},"L’inscription de l’expert-comptable en ligne à l’OEC",[1459],{"type":274},{},{"nodeType":62,"value":1462,"marks":1463,"data":1464}," : vérifiez impérativement et sans exception que votre expert-comptable en ligne est bien inscrit à l’Ordre des experts-comptables via l’annuaire officiel de l’Ordre.",[],{},{"nodeType":781,"data":1466,"content":1467},{},[1468],{"nodeType":58,"data":1469,"content":1470},{},[1471,1476,1480,1489,1493,1502,1505,1514],{"nodeType":62,"value":1472,"marks":1473,"data":1475},"Le périmètre de la mission",[1474],{"type":274},{},{"nodeType":62,"value":1477,"marks":1478,"data":1479}," : examinez attentivement le devis et vérifiez ce qui est pris en charge par votre comptable en ligne (",[],{},{"nodeType":67,"data":1481,"content":1483},{"uri":1482},"https://www.clementine.fr/blog/taxes-et-impots/declaration-tva/",[1484],{"nodeType":62,"value":1485,"marks":1486,"data":1488},"déclarations de TVA",[1487],{"type":75},{},{"nodeType":62,"value":1490,"marks":1491,"data":1492},", ",[],{},{"nodeType":67,"data":1494,"content":1496},{"uri":1495},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-bilan-comptable/",[1497],{"nodeType":62,"value":1498,"marks":1499,"data":1501},"bilan",[1500],{"type":75},{},{"nodeType":62,"value":1490,"marks":1503,"data":1504},[],{},{"nodeType":67,"data":1506,"content":1508},{"uri":1507},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-la-liasse-fiscale/",[1509],{"nodeType":62,"value":1510,"marks":1511,"data":1513},"liasse fiscale",[1512],{"type":75},{},{"nodeType":62,"value":1515,"marks":1516,"data":1517},", etc.).",[],{},{"nodeType":781,"data":1519,"content":1520},{},[1521],{"nodeType":58,"data":1522,"content":1523},{},[1524,1529],{"nodeType":62,"value":1525,"marks":1526,"data":1528},"La qualité du logiciel comptable",[1527],{"type":274},{},{"nodeType":62,"value":1530,"marks":1531,"data":1532}," : assurez-vous de la bonne dématérialisation de toutes les pièces comptables, de l’accès à un tableau de bord et à la possibilité de synchronisation bancaire.",[],{},{"nodeType":781,"data":1534,"content":1535},{},[1536],{"nodeType":58,"data":1537,"content":1538},{},[1539,1544],{"nodeType":62,"value":1540,"marks":1541,"data":1543},"La réactivité du comptable en ligne",[1542],{"type":274},{},{"nodeType":62,"value":1545,"marks":1546,"data":1547}," : vérifiez le délai de réponse et la disponibilité de votre comptable en cas d’urgence. Pour ce faire, consultez les avis Google avant de vous engager.",[],{},{"nodeType":263,"data":1549,"content":1550},{},[1551],{"nodeType":62,"value":1552,"marks":1553,"data":1554},"Zoom sur Clementine",[],{},{"nodeType":58,"data":1556,"content":1557},{},[1558,1562,1567,1571,1576,1580,1585,1589,1594],{"nodeType":62,"value":1559,"marks":1560,"data":1561},"Notre cabinet d’expertise comptable en ligne Clementine est composé d’une ",[],{},{"nodeType":62,"value":1563,"marks":1564,"data":1566},"équipe 100 % basée en France",[1565],{"type":274},{},{"nodeType":62,"value":1568,"marks":1569,"data":1570}," et a déjà accompagné ",[],{},{"nodeType":62,"value":1572,"marks":1573,"data":1575},"plus de 20 000 entrepreneurs",[1574],{"type":274},{},{"nodeType":62,"value":1577,"marks":1578,"data":1579},". Inscrit à ",[],{},{"nodeType":62,"value":1581,"marks":1582,"data":1584},"l’Ordre des experts-comptables",[1583],{"type":274},{},{"nodeType":62,"value":1586,"marks":1587,"data":1588},", nous assurons la ",[],{},{"nodeType":62,"value":1590,"marks":1591,"data":1593},"conformité ",[1592],{"type":274},{},{"nodeType":62,"value":1595,"marks":1596,"data":1597},"de votre comptabilité pour une tranquillité assurée. ",[],{},{"nodeType":58,"data":1599,"content":1600},{},[1601,1605,1610],{"nodeType":62,"value":1602,"marks":1603,"data":1604},"Nos solutions sont pensées pour ",[],{},{"nodeType":62,"value":1606,"marks":1607,"data":1609},"vous accompagner quelle que soit la forme juridique ou la taille de votre entreprise",[1608],{"type":274},{},{"nodeType":62,"value":1611,"marks":1612,"data":1613},". Besoin de conseils juridiques, d’un accompagnement sur mesure ou d’une simple expertise comptable ? Clementine est à vos côtés.",[],{},{"nodeType":58,"data":1615,"content":1616},{},[1617,1621,1626,1636],{"nodeType":62,"value":1618,"marks":1619,"data":1620},"👉 L’option de la comptabilité en ligne vous a séduit ? Réservez ",[],{},{"nodeType":62,"value":1622,"marks":1623,"data":1625},"un ",[1624],{"type":274},{},{"nodeType":67,"data":1627,"content":1629},{"uri":1628},"https://www.clementine.fr/obtenir-un-devis/?type=rendez-vous",[1630],{"nodeType":62,"value":1631,"marks":1632,"data":1635},"rendez-vous avec un expert-comptable Clementine",[1633,1634],{"type":75},{"type":274},{},{"nodeType":62,"value":1637,"marks":1638,"data":1639}," pour faire le point sur votre situation et découvrir notre solution d’expertise comptable.",[],{},{"nodeType":263,"data":1641,"content":1642},{},[1643],{"nodeType":62,"value":1644,"marks":1645,"data":1646},"FAQ",[],{},{"nodeType":111,"data":1648,"content":1649},{},[1650],{"nodeType":62,"value":1651,"marks":1652,"data":1653},"À qui s’adresse un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":1655,"content":1656},{},[1657],{"nodeType":62,"value":1658,"marks":1659,"data":1660},"Un expert-comptable en ligne s’adresse aux freelances, auto-entrepreneurs, TPE et PME recherchant une solution simple, flexible et économique.",[],{},{"nodeType":111,"data":1662,"content":1663},{},[1664],{"nodeType":62,"value":1665,"marks":1666,"data":1667},"Peut-on gérer sa comptabilité seul avec un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":1669,"content":1670},{},[1671],{"nodeType":62,"value":1672,"marks":1673,"data":1674},"Oui, vous pouvez gérer une partie de votre comptabilité vous-même grâce aux outils en ligne, tout en étant accompagné par un expert pour les obligations légales.",[],{},{"nodeType":111,"data":1676,"content":1677},{},[1678],{"nodeType":62,"value":1679,"marks":1680,"data":1681},"Comment choisir un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":1683,"content":1684},{},[1685],{"nodeType":62,"value":1686,"marks":1687,"data":1688},"Il est essentiel de vérifier son inscription à l’Ordre des experts-comptables, les services inclus, la qualité du logiciel et la réactivité du support.",[],{},{"metadata":1690,"sys":1693,"fields":1696},{"tags":1691,"concepts":1692},[],[],{"id":1694,"updatedAt":1695},"30kdtmUSkDEEtjtheiEQ4S","2026-05-14T07:00:26.308Z",{"slug":1697,"title":1698,"cover":1699,"category":1719,"publishedAt":1731,"content":1732},"augmentation-du-capital","Augmentation du capital : définition, enjeux et procédure",{"metadata":1700,"sys":1703,"fields":1710},{"tags":1701,"concepts":1702},[],[],{"space":1704,"id":1706,"type":168,"createdAt":1707,"updatedAt":1707,"environment":1708,"publishedVersion":97,"revision":318,"locale":27},{"sys":1705},{"type":10,"linkType":11,"id":12},"1wwzLHNAGu3NvcAnOyyDAf","2026-05-13T08:27:38.996Z",{"sys":1709},{"id":19,"type":10,"linkType":20},{"title":1711,"description":1712,"file":1713},"Augmentation du capital","Cover article augmentation du capital",{"url":1714,"details":1715,"fileName":1718,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/1wwzLHNAGu3NvcAnOyyDAf/3fa94b47dc50bf3b366a331e1c23d772/augmentation_du_capital.webp",{"size":1716,"image":1717},118732,{"width":400,"height":401},"augmentation du capital.webp",{"metadata":1720,"sys":1723,"fields":1730},{"tags":1721,"concepts":1722},[],[],{"space":1724,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":1726,"publishedVersion":45,"revision":318,"contentType":1728,"locale":27},{"sys":1725},{"type":10,"linkType":11,"id":12},{"sys":1727},{"id":19,"type":10,"linkType":20},{"sys":1729},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-14",{"data":1733,"content":1734,"nodeType":54},{},[1735,1751,1758,1765,1808,1863,1907,1980,2005,2012,2019,2096,2103,2110,2117,2165,2172,2235,2242,2249,2256,2293,2318,2333,2340,2368,2393,2400,2428,2443,2450,2466,2482,2498,2505,2512,2519,2539,2585,2592,2599,2615,2658,2665,2850,2871,2886,2893,2908,2923,2930,2956,2963,3017,3041,3048,3077,3130,3159,3179,3186,3238,3245,3252,3294,3335,3378,3385,3436,3485,3525,3532,3606,3645,3652,3659,3666,3723,3730,3736,3743,3750,3757],{"data":1736,"content":1737,"nodeType":58},{},[1738,1742,1747],{"data":1739,"marks":1740,"value":1741,"nodeType":62},{},[],"Vous avez entendu parler de l’",{"data":1743,"marks":1744,"value":1746,"nodeType":62},{},[1745],{"type":274},"augmentation du capital",{"data":1748,"marks":1749,"value":1750,"nodeType":62},{},[],"… Mais savez‑vous vraiment en quoi cela consiste et pourquoi une société pourrait y recourir ? Que vous soyez associé, actionnaire ou futur investisseur, comprendre les enjeux et les mécanismes de cette opération est essentiel pour décider si elle correspond à vos besoins et à votre stratégie. ",{"data":1752,"content":1753,"nodeType":58},{},[1754],{"data":1755,"marks":1756,"value":1757,"nodeType":62},{},[],"Cet article vous guide pas à pas, des définitions aux procédures, pour que vous puissiez prendre des décisions éclairées.",{"data":1759,"content":1760,"nodeType":263},{},[1761],{"data":1762,"marks":1763,"value":1764,"nodeType":62},{},[],"Qu’est-ce qu’une augmentation de capital ?",{"data":1766,"content":1767,"nodeType":58},{},[1768,1772,1777,1787,1791,1795,1804],{"data":1769,"marks":1770,"value":1771,"nodeType":62},{},[],"L’",{"data":1773,"marks":1774,"value":1776,"nodeType":62},{},[1775],{"type":274},"augmentation du ",{"data":1778,"content":1780,"nodeType":67},{"uri":1779},"https://www.clementine.fr/blog/creation-et-financement/capital-social/",[1781],{"data":1782,"marks":1783,"value":1786,"nodeType":62},{},[1784,1785],{"type":75},{"type":274},"capital social",{"data":1788,"marks":1789,"value":467,"nodeType":62},{},[1790],{"type":274},{"data":1792,"marks":1793,"value":1794,"nodeType":62},{},[],"correspond à l’accroissement du capital d’une société, par opposition à la ",{"data":1796,"content":1798,"nodeType":67},{"uri":1797},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/reduction-de-capital/",[1799],{"data":1800,"marks":1801,"value":1803,"nodeType":62},{},[1802],{"type":75},"réduction de capital",{"data":1805,"marks":1806,"value":1807,"nodeType":62},{},[]," qui en diminue le montant. Elle peut se faire de deux manières : ",{"data":1809,"content":1810,"nodeType":777},{},[1811,1846],{"data":1812,"content":1813,"nodeType":781},{},[1814],{"data":1815,"content":1816,"nodeType":58},{},[1817,1821,1826,1835,1838,1843],{"data":1818,"marks":1819,"value":1820,"nodeType":62},{},[],"Par ",{"data":1822,"marks":1823,"value":1825,"nodeType":62},{},[1824],{"type":274},"l’émission de nouvelles ",{"data":1827,"content":1828,"nodeType":67},{"uri":1779},[1829],{"data":1830,"marks":1831,"value":1834,"nodeType":62},{},[1832,1833],{"type":75},{"type":274},"actions",{"data":1836,"marks":1837,"value":467,"nodeType":62},{},[],{"data":1839,"marks":1840,"value":1842,"nodeType":62},{},[1841],{"type":274},"ou parts sociales",{"data":1844,"marks":1845,"value":599,"nodeType":62},{},[],{"data":1847,"content":1848,"nodeType":781},{},[1849],{"data":1850,"content":1851,"nodeType":58},{},[1852,1855,1860],{"data":1853,"marks":1854,"value":1820,"nodeType":62},{},[],{"data":1856,"marks":1857,"value":1859,"nodeType":62},{},[1858],{"type":274},"l’augmentation de la valeur nominale des titres existants",{"data":1861,"marks":1862,"value":971,"nodeType":62},{},[],{"data":1864,"content":1865,"nodeType":58},{},[1866,1870,1875,1879,1889,1894,1898,1903],{"data":1867,"marks":1868,"value":1869,"nodeType":62},{},[],"La décision d’augmenter le capital est ",{"data":1871,"marks":1872,"value":1874,"nodeType":62},{},[1873],{"type":274},"réservée aux associés ou actionnaires",{"data":1876,"marks":1877,"value":1878,"nodeType":62},{},[],". Elle se prend généralement lors d’une ",{"data":1880,"content":1882,"nodeType":67},{"uri":1881},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/assemblee-generale-entreprise/",[1883],{"data":1884,"marks":1885,"value":1888,"nodeType":62},{},[1886,1887],{"type":75},{"type":274},"assemblée générale",{"data":1890,"marks":1891,"value":1893,"nodeType":62},{},[1892],{"type":274}," extraordinaire (AGE)",{"data":1895,"marks":1896,"value":1897,"nodeType":62},{},[]," et suit des ",{"data":1899,"marks":1900,"value":1902,"nodeType":62},{},[1901],{"type":274},"modalités de vote qui dépendent de la forme juridique de la société",{"data":1904,"marks":1905,"value":1906,"nodeType":62},{},[]," :",{"data":1908,"content":1909,"nodeType":777},{},[1910,1938,1965],{"data":1911,"content":1912,"nodeType":781},{},[1913],{"data":1914,"content":1915,"nodeType":58},{},[1916,1919,1929,1934],{"data":1917,"marks":1918,"value":78,"nodeType":62},{},[],{"data":1920,"content":1922,"nodeType":67},{"uri":1921},"https://www.clementine.fr/juridique/creation-sarl-en-ligne/",[1923],{"data":1924,"marks":1925,"value":1928,"nodeType":62},{},[1926,1927],{"type":75},{"type":274},"SARL",{"data":1930,"marks":1931,"value":1933,"nodeType":62},{},[1932],{"type":274}," ",{"data":1935,"marks":1936,"value":1937,"nodeType":62},{},[],": la majorité requise varie selon la date de création et le type d’augmentation (ex. 2/3 ou 3/4 des parts sociales).",{"data":1939,"content":1940,"nodeType":781},{},[1941],{"data":1942,"content":1943,"nodeType":58},{},[1944,1947,1957,1961],{"data":1945,"marks":1946,"value":78,"nodeType":62},{},[],{"data":1948,"content":1950,"nodeType":67},{"uri":1949},"https://www.clementine.fr/juridique/creation-sas-en-ligne/",[1951],{"data":1952,"marks":1953,"value":1956,"nodeType":62},{},[1954,1955],{"type":75},{"type":274},"SAS",{"data":1958,"marks":1959,"value":1933,"nodeType":62},{},[1960],{"type":274},{"data":1962,"marks":1963,"value":1964,"nodeType":62},{},[],": les modalités de vote sont librement définies par les statuts.",{"data":1966,"content":1967,"nodeType":781},{},[1968],{"data":1969,"content":1970,"nodeType":58},{},[1971,1976],{"data":1972,"marks":1973,"value":1975,"nodeType":62},{},[1974],{"type":274},"SA ",{"data":1977,"marks":1978,"value":1979,"nodeType":62},{},[],": l’augmentation de capital est décidée par le Conseil d’Administration ou l’assemblée générale à majorité qualifiée.",{"data":1981,"content":1982,"nodeType":58},{},[1983,1987,1992,1996,2001],{"data":1984,"marks":1985,"value":1986,"nodeType":62},{},[],"L’augmentation de capital est donc une opération ",{"data":1988,"marks":1989,"value":1991,"nodeType":62},{},[1990],{"type":274},"strictement encadrée",{"data":1993,"marks":1994,"value":1995,"nodeType":62},{},[],", qui nécessite ",{"data":1997,"marks":1998,"value":2000,"nodeType":62},{},[1999],{"type":274},"l’accord des personnes détentrices des parts ou actions",{"data":2002,"marks":2003,"value":2004,"nodeType":62},{},[]," de la société.",{"data":2006,"content":2007,"nodeType":263},{},[2008],{"data":2009,"marks":2010,"value":2011,"nodeType":62},{},[],"Dans quels buts procéder à une augmentation du capital ?",{"data":2013,"content":2014,"nodeType":58},{},[2015],{"data":2016,"marks":2017,"value":2018,"nodeType":62},{},[],"Les associés ou actionnaires peuvent décider d’augmenter le capital social d’une société pour plusieurs raisons, notamment : ",{"data":2020,"content":2021,"nodeType":777},{},[2022,2045,2081],{"data":2023,"content":2024,"nodeType":781},{},[2025],{"data":2026,"content":2027,"nodeType":58},{},[2028,2031,2041],{"data":2029,"marks":2030,"value":78,"nodeType":62},{},[],{"data":2032,"content":2034,"nodeType":67},{"uri":2033},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/faire-entrer-un-nouvel-associe/",[2035],{"data":2036,"marks":2037,"value":2040,"nodeType":62},{},[2038,2039],{"type":75},{"type":274},"Faire entrer de nouveaux associés",{"data":2042,"marks":2043,"value":2044,"nodeType":62},{},[]," : il est possible de créer de nouvelles actions ou parts sociales en augmentant le capital, ce qui permet l’entrée de nouveaux associés ou investisseurs dans la société.",{"data":2046,"content":2047,"nodeType":781},{},[2048],{"data":2049,"content":2050,"nodeType":58},{},[2051,2056,2060,2069,2073,2078],{"data":2052,"marks":2053,"value":2055,"nodeType":62},{},[2054],{"type":274},"Renforcer la trésorerie ",{"data":2057,"marks":2058,"value":2059,"nodeType":62},{},[],": lorsque les capitaux propres sont inférieurs à la moitié du capital, la société risque la dissolution. Le fait de procéder à une augmentation du capital permet d’éviter la dissolution et de renforcer la ",{"data":2061,"content":2063,"nodeType":67},{"uri":2062},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tresorerie-nette/",[2064],{"data":2065,"marks":2066,"value":2068,"nodeType":62},{},[2067],{"type":75},"trésorerie",{"data":2070,"marks":2071,"value":2072,"nodeType":62},{},[],", c’est ce qu’on appelle une ",{"data":2074,"marks":2075,"value":2077,"nodeType":62},{},[2076],{"type":274},"recapitalisation",{"data":2079,"marks":2080,"value":971,"nodeType":62},{},[],{"data":2082,"content":2083,"nodeType":781},{},[2084],{"data":2085,"content":2086,"nodeType":58},{},[2087,2092],{"data":2088,"marks":2089,"value":2091,"nodeType":62},{},[2090],{"type":274},"Financer la croissance de la société",{"data":2093,"marks":2094,"value":2095,"nodeType":62},{},[]," : les fonds apportés peuvent être utilisés pour développer de nouvelles activités, investir dans du matériel, recruter ou lancer un produit. Par exemple, une entreprise souhaitant ouvrir une nouvelle filiale pourra utiliser une augmentation de capital pour financer ce projet.",{"data":2097,"content":2098,"nodeType":263},{},[2099],{"data":2100,"marks":2101,"value":2102,"nodeType":62},{},[],"Quelles sont les conséquences d’une augmentation de capital ?",{"data":2104,"content":2105,"nodeType":58},{},[2106],{"data":2107,"marks":2108,"value":2109,"nodeType":62},{},[],"L’augmentation du capital social a des effets à la fois sur les associés et sur la société elle-même, mais ses répercussions vont au-delà de la simple variation du pourcentage de détention.",{"data":2111,"content":2112,"nodeType":58},{},[2113],{"data":2114,"marks":2115,"value":2116,"nodeType":62},{},[],"Pour les associés, l’augmentation du capital peut avoir pour conséquence :",{"data":2118,"content":2119,"nodeType":777},{},[2120,2135,2150],{"data":2121,"content":2122,"nodeType":781},{},[2123],{"data":2124,"content":2125,"nodeType":58},{},[2126,2131],{"data":2127,"marks":2128,"value":2130,"nodeType":62},{},[2129],{"type":274},"La dilution de leur participation au capital",{"data":2132,"marks":2133,"value":2134,"nodeType":62},{},[]," : si de nouvelles actions ou parts sociales sont émises, les associés existants peuvent voir leur pourcentage de détention diminuer, ce qui peut réduire leur pouvoir de décision.",{"data":2136,"content":2137,"nodeType":781},{},[2138],{"data":2139,"content":2140,"nodeType":58},{},[2141,2146],{"data":2142,"marks":2143,"value":2145,"nodeType":62},{},[2144],{"type":274},"La valorisation des titres ",{"data":2147,"marks":2148,"value":2149,"nodeType":62},{},[],": à l’inverse, la valeur nominale des parts ou actions peut être augmentée, renforçant la valeur patrimoniale des associés.",{"data":2151,"content":2152,"nodeType":781},{},[2153],{"data":2154,"content":2155,"nodeType":58},{},[2156,2161],{"data":2157,"marks":2158,"value":2160,"nodeType":62},{},[2159],{"type":274},"Des tensions internes potentielles",{"data":2162,"marks":2163,"value":2164,"nodeType":62},{},[]," : l’arrivée de nouveaux associés ou la dilution peut générer des arbitrages ou des désaccords au sein des associés historiques, qu’il est important d’anticiper.",{"data":2166,"content":2167,"nodeType":58},{},[2168],{"data":2169,"marks":2170,"value":2171,"nodeType":62},{},[],"Du côté de la société, l’augmentation de capital a ou peut avoir pour conséquences : ",{"data":2173,"content":2174,"nodeType":777},{},[2175,2190,2205,2220],{"data":2176,"content":2177,"nodeType":781},{},[2178],{"data":2179,"content":2180,"nodeType":58},{},[2181,2186],{"data":2182,"marks":2183,"value":2185,"nodeType":62},{},[2184],{"type":274},"Le renforcement des fonds propres",{"data":2187,"marks":2188,"value":2189,"nodeType":62},{},[]," : de nouveaux capitaux stables permettent d’améliorer la santé financière de l’entreprise et de sécuriser ses partenaires.",{"data":2191,"content":2192,"nodeType":781},{},[2193],{"data":2194,"content":2195,"nodeType":58},{},[2196,2201],{"data":2197,"marks":2198,"value":2200,"nodeType":62},{},[2199],{"type":274},"Une capacité d’emprunt accrue",{"data":2202,"marks":2203,"value":2204,"nodeType":62},{},[]," : avec un bilan renforcé, la société peut obtenir plus facilement des crédits ou financer de nouveaux projets.",{"data":2206,"content":2207,"nodeType":781},{},[2208],{"data":2209,"content":2210,"nodeType":58},{},[2211,2216],{"data":2212,"marks":2213,"value":2215,"nodeType":62},{},[2214],{"type":274},"Une influence sur la gouvernance et la stratégie",{"data":2217,"marks":2218,"value":2219,"nodeType":62},{},[]," : l’entrée de nouveaux actionnaires peut modifier la répartition du pouvoir et influencer les décisions stratégiques, telles que l’orientation vers de nouveaux marchés ou la réorganisation du management.",{"data":2221,"content":2222,"nodeType":781},{},[2223],{"data":2224,"content":2225,"nodeType":58},{},[2226,2231],{"data":2227,"marks":2228,"value":2230,"nodeType":62},{},[2229],{"type":274},"Une crédibilité renforcée",{"data":2232,"marks":2233,"value":2234,"nodeType":62},{},[]," : une augmentation de capital est souvent perçue comme un signal positif par les investisseurs, partenaires et concurrents, témoignant de la solidité et de l’ambition de la société.",{"data":2236,"content":2237,"nodeType":263},{},[2238],{"data":2239,"marks":2240,"value":2241,"nodeType":62},{},[],"Les différentes méthodes pour augmenter le capital d’une société",{"data":2243,"content":2244,"nodeType":58},{},[2245],{"data":2246,"marks":2247,"value":2248,"nodeType":62},{},[],"Les associés d’une société peuvent utiliser trois méthodes différentes pour augmenter le capital. Chacune possède des caractéristiques et des contraintes qui lui sont propres.",{"data":2250,"content":2251,"nodeType":111},{},[2252],{"data":2253,"marks":2254,"value":2255,"nodeType":62},{},[],"L’apport en numéraire",{"data":2257,"content":2258,"nodeType":58},{},[2259,2263,2268,2272,2281,2285,2290],{"data":2260,"marks":2261,"value":2262,"nodeType":62},{},[],"Le capital d’une société peut être augmenté grâce à ",{"data":2264,"marks":2265,"value":2267,"nodeType":62},{},[2266],{"type":274},"l’apport de nouvelles liquidités",{"data":2269,"marks":2270,"value":2271,"nodeType":62},{},[],", réalisé par les associés actuels ou par de futurs associés. Cet ",{"data":2273,"content":2275,"nodeType":67},{"uri":2274},"https://www.clementine.fr/blog/creation-et-financement/apport-en-numeraire/",[2276],{"data":2277,"marks":2278,"value":2280,"nodeType":62},{},[2279],{"type":75},"apport en numéraire",{"data":2282,"marks":2283,"value":2284,"nodeType":62},{},[]," permet soit de créer de nouvelles actions ou parts sociales, soit d’augmenter la valeur des titres existants. Il ne peut être effectué que ",{"data":2286,"marks":2287,"value":2289,"nodeType":62},{},[2288],{"type":274},"lorsque le capital constitutif de la société a été entièrement libéré",{"data":2291,"marks":2292,"value":971,"nodeType":62},{},[],{"data":2294,"content":2295,"nodeType":58},{},[2296,2300,2305,2309,2314],{"data":2297,"marks":2298,"value":2299,"nodeType":62},{},[],"Lorsqu’il entraîne la création de nouveaux titres au profit d’un nouvel associé, les associés existants peuvent voir leur participation diminuer : on parle alors de ",{"data":2301,"marks":2302,"value":2304,"nodeType":62},{},[2303],{"type":274},"dilution",{"data":2306,"marks":2307,"value":2308,"nodeType":62},{},[],". Ce phénomène peut être encadré, notamment grâce au ",{"data":2310,"marks":2311,"value":2313,"nodeType":62},{},[2312],{"type":274},"droit préférentiel de souscription",{"data":2315,"marks":2316,"value":2317,"nodeType":62},{},[],", permettant aux associés de conserver leur quote-part dans le capital et de limiter les risques de conflits.",{"data":2319,"content":2320,"nodeType":58},{},[2321,2325,2330],{"data":2322,"marks":2323,"value":2324,"nodeType":62},{},[],"Après décision des associés, les fonds doivent être ",{"data":2326,"marks":2327,"value":2329,"nodeType":62},{},[2328],{"type":274},"déposés sur un compte bloqué auprès d’une banque ou d’un notaire dans les 8 jours suivant leur réception",{"data":2331,"marks":2332,"value":599,"nodeType":62},{},[],{"data":2334,"content":2335,"nodeType":111},{},[2336],{"data":2337,"marks":2338,"value":2339,"nodeType":62},{},[],"L’apport en nature",{"data":2341,"content":2342,"nodeType":58},{},[2343,2346,2355,2359,2364],{"data":2344,"marks":2345,"value":1771,"nodeType":62},{},[],{"data":2347,"content":2349,"nodeType":67},{"uri":2348},"https://www.clementine.fr/blog/creation-et-financement/apport-en-nature/",[2350],{"data":2351,"marks":2352,"value":2354,"nodeType":62},{},[2353],{"type":75},"apport en nature",{"data":2356,"marks":2357,"value":2358,"nodeType":62},{},[]," correspond à ",{"data":2360,"marks":2361,"value":2363,"nodeType":62},{},[2362],{"type":274},"l’apport de biens autres que de l’argent",{"data":2365,"marks":2366,"value":2367,"nodeType":62},{},[]," à la société. Il peut s’agir, par exemple, d’un fonds de commerce, d’un immeuble, du matériel ou encore d’une clientèle. ",{"data":2369,"content":2370,"nodeType":58},{},[2371,2375,2380,2384,2389],{"data":2372,"marks":2373,"value":2374,"nodeType":62},{},[],"Les biens apportés doivent ",{"data":2376,"marks":2377,"value":2379,"nodeType":62},{},[2378],{"type":274},"être évalués par un commissaire aux apports",{"data":2381,"marks":2382,"value":2383,"nodeType":62},{},[]," désigné à l’unanimité des associés ou par décision de justice. Celui-ci ",{"data":2385,"marks":2386,"value":2388,"nodeType":62},{},[2387],{"type":274},"rédige un rapport",{"data":2390,"marks":2391,"value":2392,"nodeType":62},{},[]," qui doit être déposé au tribunal de commerce compétent 8 jours avant la date de l’assemblée générale qui statuera sur l’augmentation du capital. ",{"data":2394,"content":2395,"nodeType":58},{},[2396],{"data":2397,"marks":2398,"value":2399,"nodeType":62},{},[],"Il est toutefois possible de se dispenser du recours à un commissaire aux apports en SARL et en SAS lorsque les deux conditions suivantes sont réunies : ",{"data":2401,"content":2402,"nodeType":777},{},[2403,2414],{"data":2404,"content":2405,"nodeType":781},{},[2406],{"data":2407,"content":2408,"nodeType":58},{},[2409],{"data":2410,"marks":2411,"value":2413,"nodeType":62},{},[2412],{"type":274},"Aucun des biens apportés n’excède une valeur de 30 000 €.",{"data":2415,"content":2416,"nodeType":781},{},[2417],{"data":2418,"content":2419,"nodeType":58},{},[2420,2425],{"data":2421,"marks":2422,"value":2424,"nodeType":62},{},[2423],{"type":274},"La valeur totale des apports en nature n’excède pas la moitié du capital social",{"data":2426,"marks":2427,"value":971,"nodeType":62},{},[],{"data":2429,"content":2430,"nodeType":58},{},[2431,2434,2439],{"data":2432,"marks":2433,"value":838,"nodeType":62},{},[],{"data":2435,"marks":2436,"value":843,"nodeType":62},{},[2437,2438],{"type":75},{"type":274},{"data":2440,"marks":2441,"value":2442,"nodeType":62},{},[]," : le capital ne doit pas nécessairement avoir été entièrement libéré pour réaliser une augmentation de capital par apport en nature.",{"data":2444,"content":2445,"nodeType":111},{},[2446],{"data":2447,"marks":2448,"value":2449,"nodeType":62},{},[],"L’incorporation des réserves ou de comptes courants d’associés",{"data":2451,"content":2452,"nodeType":58},{},[2453,2457,2462],{"data":2454,"marks":2455,"value":2456,"nodeType":62},{},[],"Lors d’une augmentation de capital par incorporation des réserves, ",{"data":2458,"marks":2459,"value":2461,"nodeType":62},{},[2460],{"type":274},"les sommes sont prélevées sur les réserves de la société pour être intégrées au capital",{"data":2463,"marks":2464,"value":2465,"nodeType":62},{},[],". Il s’agit des bénéfices réalisés au cours des exercices précédents et qui n’ont pas été distribués aux associés.",{"data":2467,"content":2468,"nodeType":58},{},[2469,2473,2478],{"data":2470,"marks":2471,"value":2472,"nodeType":62},{},[],"On parle alors d’",{"data":2474,"marks":2475,"value":2477,"nodeType":62},{},[2476],{"type":274},"augmentation de capital sans apport de fonds nouveaux",{"data":2479,"marks":2480,"value":2481,"nodeType":62},{},[],". Il s’agit d’une opération comptable consistant à transférer les sommes du compte « réserves » vers le compte « capital ». ",{"data":2483,"content":2484,"nodeType":58},{},[2485,2489,2494],{"data":2486,"marks":2487,"value":2488,"nodeType":62},{},[],"L’incorporation de compte courant d’associés consiste, quant à elle, à ",{"data":2490,"marks":2491,"value":2493,"nodeType":62},{},[2492],{"type":274},"convertir une créance détenue par un associé en une participation au capital",{"data":2495,"marks":2496,"value":2497,"nodeType":62},{},[]," pour qu’il en résulte une augmentation du capital social.",{"data":2499,"content":2500,"nodeType":263},{},[2501],{"data":2502,"marks":2503,"value":2504,"nodeType":62},{},[],"Quelle procédure suivre pour procéder à l’augmentation du capital d’une société ?",{"data":2506,"content":2507,"nodeType":58},{},[2508],{"data":2509,"marks":2510,"value":2511,"nodeType":62},{},[],"Plusieurs étapes doivent être suivies pour augmenter le capital d’une société. Celles-ci peuvent légèrement différer selon la forme juridique de la société en question.",{"data":2513,"content":2514,"nodeType":111},{},[2515],{"data":2516,"marks":2517,"value":2518,"nodeType":62},{},[],"Consulter les statuts de la société et vérifier les clauses spécifiques",{"data":2520,"content":2521,"nodeType":58},{},[2522,2526,2535],{"data":2523,"marks":2524,"value":2525,"nodeType":62},{},[],"Il convient tout d’abord de vérifier les statuts de la société, et ce quelle que soit sa ",{"data":2527,"content":2529,"nodeType":67},{"uri":2528},"https://www.clementine.fr/blog/calculateurs/forme-juridique-entreprise/",[2530],{"data":2531,"marks":2532,"value":2534,"nodeType":62},{},[2533],{"type":75},"forme juridique",{"data":2536,"marks":2537,"value":2538,"nodeType":62},{},[],", pour savoir s’ils prévoient : ",{"data":2540,"content":2541,"nodeType":777},{},[2542,2557],{"data":2543,"content":2544,"nodeType":781},{},[2545],{"data":2546,"content":2547,"nodeType":58},{},[2548,2553],{"data":2549,"marks":2550,"value":2552,"nodeType":62},{},[2551],{"type":274},"Un droit préférentiel de souscription",{"data":2554,"marks":2555,"value":2556,"nodeType":62},{},[]," : il s’agit de proposer en priorité aux associés déjà présents la possibilité de souscrire à l’augmentation de capital.",{"data":2558,"content":2559,"nodeType":781},{},[2560],{"data":2561,"content":2562,"nodeType":58},{},[2563,2568,2572,2581],{"data":2564,"marks":2565,"value":2567,"nodeType":62},{},[2566],{"type":274},"Les modalités d’agrément des tiers souscripteurs",{"data":2569,"marks":2570,"value":2571,"nodeType":62},{},[]," : elles détaillent les conditions d’entrée de nouveaux associés (unanimité des associés en ",{"data":2573,"content":2575,"nodeType":67},{"uri":2574},"https://www.clementine.fr/juridique/creation-sci-en-ligne/",[2576],{"data":2577,"marks":2578,"value":2580,"nodeType":62},{},[2579],{"type":75},"SCI",{"data":2582,"marks":2583,"value":2584,"nodeType":62},{},[],", par exemple).",{"data":2586,"content":2587,"nodeType":58},{},[2588],{"data":2589,"marks":2590,"value":2591,"nodeType":62},{},[],"Il est important de prendre en compte ces éléments et de les respecter pour la suite de la procédure.",{"data":2593,"content":2594,"nodeType":111},{},[2595],{"data":2596,"marks":2597,"value":2598,"nodeType":62},{},[],"Réunir les associés pour statuer sur l’augmentation du capital",{"data":2600,"content":2601,"nodeType":58},{},[2602,2606,2611],{"data":2603,"marks":2604,"value":2605,"nodeType":62},{},[],"Les associés doivent se réunir en ",{"data":2607,"marks":2608,"value":2610,"nodeType":62},{},[2609],{"type":274},"assemblée générale extraordinaire (AGE)",{"data":2612,"marks":2613,"value":2614,"nodeType":62},{},[]," pour voter pour ou contre l’augmentation du capital, et en fixer les grandes lignes si elle est approuvée, notamment : ",{"data":2616,"content":2617,"nodeType":777},{},[2618,2628,2638,2648],{"data":2619,"content":2620,"nodeType":781},{},[2621],{"data":2622,"content":2623,"nodeType":58},{},[2624],{"data":2625,"marks":2626,"value":2627,"nodeType":62},{},[],"le montant global de l’augmentation de capital ;",{"data":2629,"content":2630,"nodeType":781},{},[2631],{"data":2632,"content":2633,"nodeType":58},{},[2634],{"data":2635,"marks":2636,"value":2637,"nodeType":62},{},[],"le nombre de nouveaux titres émis ou le nouveau montant de la valeur des titres existants ; ",{"data":2639,"content":2640,"nodeType":781},{},[2641],{"data":2642,"content":2643,"nodeType":58},{},[2644],{"data":2645,"marks":2646,"value":2647,"nodeType":62},{},[],"le droit de préférence accordé à chaque associé ; ",{"data":2649,"content":2650,"nodeType":781},{},[2651],{"data":2652,"content":2653,"nodeType":58},{},[2654],{"data":2655,"marks":2656,"value":2657,"nodeType":62},{},[],"le délai accordé pour souscrire les parts. ",{"data":2659,"content":2660,"nodeType":58},{},[2661],{"data":2662,"marks":2663,"value":2664,"nodeType":62},{},[],"Les conditions de majorité varient selon le type d’apport et la forme juridique : ",{"data":2666,"content":2667,"nodeType":1079},{},[2668,2702,2784,2816],{"data":2669,"content":2670,"nodeType":1083},{},[2671,2680,2691],{"data":2672,"content":2673,"nodeType":1087},{},[2674],{"data":2675,"content":2676,"nodeType":58},{},[2677],{"data":2678,"marks":2679,"value":78,"nodeType":62},{},[],{"data":2681,"content":2682,"nodeType":1087},{},[2683],{"data":2684,"content":2685,"nodeType":58},{},[2686],{"data":2687,"marks":2688,"value":2690,"nodeType":62},{},[2689],{"type":274},"Apport en numéraire et en nature",{"data":2692,"content":2693,"nodeType":1087},{},[2694],{"data":2695,"content":2696,"nodeType":58},{},[2697],{"data":2698,"marks":2699,"value":2701,"nodeType":62},{},[2700],{"type":274},"Incorporation des réserves",{"data":2703,"content":2704,"nodeType":1083},{},[2705,2715,2774],{"data":2706,"content":2707,"nodeType":1124},{},[2708],{"data":2709,"content":2710,"nodeType":58},{},[2711],{"data":2712,"marks":2713,"value":1928,"nodeType":62},{},[2714],{"type":274},{"data":2716,"content":2717,"nodeType":1124},{},[2718,2725,2732,2739,2746,2753,2760,2767],{"data":2719,"content":2720,"nodeType":58},{},[2721],{"data":2722,"marks":2723,"value":2724,"nodeType":62},{},[],"SARL constituée avant le 4 août 2005 : ",{"data":2726,"content":2727,"nodeType":58},{},[2728],{"data":2729,"marks":2730,"value":2731,"nodeType":62},{},[],"décision adoptée à la majorité des 3/4 des parts sociales (aucun quorum requis)",{"data":2733,"content":2734,"nodeType":58},{},[2735],{"data":2736,"marks":2737,"value":2738,"nodeType":62},{},[],"\n",{"data":2740,"content":2741,"nodeType":58},{},[2742],{"data":2743,"marks":2744,"value":2745,"nodeType":62},{},[],"SARL constituée après le 4 août 2005 : ",{"data":2747,"content":2748,"nodeType":58},{},[2749],{"data":2750,"marks":2751,"value":2752,"nodeType":62},{},[],"Quorum requis :",{"data":2754,"content":2755,"nodeType":58},{},[2756],{"data":2757,"marks":2758,"value":2759,"nodeType":62},{},[],"1/4 des parts sociales sur première convocation.",{"data":2761,"content":2762,"nodeType":58},{},[2763],{"data":2764,"marks":2765,"value":2766,"nodeType":62},{},[],"1/5 des parts sociales sur deuxième convocation.",{"data":2768,"content":2769,"nodeType":58},{},[2770],{"data":2771,"marks":2772,"value":2773,"nodeType":62},{},[],"Si le quorum est respecté : décision adoptée à la majorité des ⅔ des parts sociales détenues.",{"data":2775,"content":2776,"nodeType":1124},{},[2777],{"data":2778,"content":2779,"nodeType":58},{},[2780],{"data":2781,"marks":2782,"value":2783,"nodeType":62},{},[],"Décision adoptée à la majorité des parts sociales composant le capital",{"data":2785,"content":2786,"nodeType":1083},{},[2787,2797,2807],{"data":2788,"content":2789,"nodeType":1124},{},[2790],{"data":2791,"content":2792,"nodeType":58},{},[2793],{"data":2794,"marks":2795,"value":1956,"nodeType":62},{},[2796],{"type":274},{"data":2798,"content":2799,"nodeType":1124},{},[2800],{"data":2801,"content":2802,"nodeType":58},{},[2803],{"data":2804,"marks":2805,"value":2806,"nodeType":62},{},[],"Selon les conditions de majorité prévues par les statuts.",{"data":2808,"content":2809,"nodeType":1124},{},[2810],{"data":2811,"content":2812,"nodeType":58},{},[2813],{"data":2814,"marks":2815,"value":78,"nodeType":62},{},[],{"data":2817,"content":2818,"nodeType":1083},{},[2819,2830,2840],{"data":2820,"content":2821,"nodeType":1124},{},[2822],{"data":2823,"content":2824,"nodeType":58},{},[2825],{"data":2826,"marks":2827,"value":2829,"nodeType":62},{},[2828],{"type":274},"SA",{"data":2831,"content":2832,"nodeType":1124},{},[2833],{"data":2834,"content":2835,"nodeType":58},{},[2836],{"data":2837,"marks":2838,"value":2839,"nodeType":62},{},[],"Décision votée à la majorité qualifiée des ⅔ des voix des actionnaires présents ou représentés.",{"data":2841,"content":2842,"nodeType":1124},{},[2843],{"data":2844,"content":2845,"nodeType":58},{},[2846],{"data":2847,"marks":2848,"value":2849,"nodeType":62},{},[],"Décision adoptée à la majorité des voix des actionnaires présents ou représentés. ",{"data":2851,"content":2852,"nodeType":58},{},[2853,2857,2867],{"data":2854,"marks":2855,"value":2856,"nodeType":62},{},[],"Quoi qu’il en soit, la décision des associés est retranscrite dans un ",{"data":2858,"content":2860,"nodeType":67},{"uri":2859},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/proces-verbal-dune-assemblee-generale-comment-le-rediger/",[2861],{"data":2862,"marks":2863,"value":2866,"nodeType":62},{},[2864,2865],{"type":75},{"type":274},"procès-verbal",{"data":2868,"marks":2869,"value":2870,"nodeType":62},{},[]," et, lorsque l’augmentation de capital consiste en une augmentation de la valeur des titres existants, elle peut nécessiter l’unanimité des associés. ",{"data":2872,"content":2873,"nodeType":58},{},[2874,2877,2882],{"data":2875,"marks":2876,"value":838,"nodeType":62},{},[],{"data":2878,"marks":2879,"value":843,"nodeType":62},{},[2880,2881],{"type":75},{"type":274},{"data":2883,"marks":2884,"value":2885,"nodeType":62},{},[]," : une seconde décision collective des associés doit avoir lieu en SARL pour constater la réalisation définitive de l’augmentation du capital.",{"data":2887,"content":2888,"nodeType":111},{},[2889],{"data":2890,"marks":2891,"value":2892,"nodeType":62},{},[],"Déposer les fonds sur un compte (pour les apports en numéraire)",{"data":2894,"content":2895,"nodeType":58},{},[2896,2900,2905],{"data":2897,"marks":2898,"value":2899,"nodeType":62},{},[],"Lorsque l’AGE donne son accord, les fonds doivent être déposés dans les 8 jours suivant leur réception sur un compte, ",{"data":2901,"marks":2902,"value":2904,"nodeType":62},{},[2903],{"type":274},"soit chez un notaire, soit dans un établissement bancaire",{"data":2906,"marks":2907,"value":599,"nodeType":62},{},[],{"data":2909,"content":2910,"nodeType":58},{},[2911,2915,2920],{"data":2912,"marks":2913,"value":2914,"nodeType":62},{},[],"Le représentant légal de la société obtient ensuite un ",{"data":2916,"marks":2917,"value":2919,"nodeType":62},{},[2918],{"type":274},"certificat du dépositaire",{"data":2921,"marks":2922,"value":971,"nodeType":62},{},[],{"data":2924,"content":2925,"nodeType":111},{},[2926],{"data":2927,"marks":2928,"value":2929,"nodeType":62},{},[],"Publier un avis de modification",{"data":2931,"content":2932,"nodeType":58},{},[2933,2937,2942,2952],{"data":2934,"marks":2935,"value":2936,"nodeType":62},{},[],"Le représentant légal de la société doit procéder à la publication d’un ",{"data":2938,"marks":2939,"value":2941,"nodeType":62},{},[2940],{"type":274},"avis de modification dans un journal d’",{"data":2943,"content":2945,"nodeType":67},{"uri":2944},"https://www.clementine.fr/blog/creation-et-financement/quest-ce-quune-annonce-legale/",[2946],{"data":2947,"marks":2948,"value":2951,"nodeType":62},{},[2949,2950],{"type":75},{"type":274},"annonces légales",{"data":2953,"marks":2954,"value":2955,"nodeType":62},{},[]," (JAL) pour informer les tiers de l’augmentation du capital. ",{"data":2957,"content":2958,"nodeType":58},{},[2959],{"data":2960,"marks":2961,"value":2962,"nodeType":62},{},[],"Plusieurs mentions doivent obligatoirement apparaître dans la publication, comme :",{"data":2964,"content":2965,"nodeType":777},{},[2966,2992,3003],{"data":2967,"content":2968,"nodeType":781},{},[2969],{"data":2970,"content":2971,"nodeType":58},{},[2972,2977,2987],{"data":2973,"marks":2974,"value":2976,"nodeType":62},{},[2975],{"type":274},"la ",{"data":2978,"content":2980,"nodeType":67},{"uri":2979},"https://www.clementine.fr/blog/creation-et-financement/trouver-un-nom-dentreprise/",[2981],{"data":2982,"marks":2983,"value":2986,"nodeType":62},{},[2984,2985],{"type":75},{"type":274},"dénomination sociale",{"data":2988,"marks":2989,"value":2991,"nodeType":62},{},[2990],{"type":274}," et la forme juridique ; ",{"data":2993,"content":2994,"nodeType":781},{},[2995],{"data":2996,"content":2997,"nodeType":58},{},[2998],{"data":2999,"marks":3000,"value":3002,"nodeType":62},{},[3001],{"type":274},"le montant de l’ancien capital et le montant du nouveau capital ; ",{"data":3004,"content":3005,"nodeType":781},{},[3006],{"data":3007,"content":3008,"nodeType":58},{},[3009,3014],{"data":3010,"marks":3011,"value":3013,"nodeType":62},{},[3012],{"type":274},"la voie retenue pour procéder à l’augmentation (création de nouveaux titres ou modification de la valeur nominale des titres existants).",{"data":3015,"marks":3016,"value":1933,"nodeType":62},{},[],{"data":3018,"content":3019,"nodeType":58},{},[3020,3024,3029,3033,3038],{"data":3021,"marks":3022,"value":3023,"nodeType":62},{},[],"Cette publication doit intervenir dans un ",{"data":3025,"marks":3026,"value":3028,"nodeType":62},{},[3027],{"type":274},"délai d’un mois",{"data":3030,"marks":3031,"value":3032,"nodeType":62},{},[]," à compter de la décision d’augmentation de capital. La société reçoit ensuite une ",{"data":3034,"marks":3035,"value":3037,"nodeType":62},{},[3036],{"type":274},"attestation de parution",{"data":3039,"marks":3040,"value":971,"nodeType":62},{},[],{"data":3042,"content":3043,"nodeType":111},{},[3044],{"data":3045,"marks":3046,"value":3047,"nodeType":62},{},[],"Déclarer la modification sur le guichet unique (INPI)",{"data":3049,"content":3050,"nodeType":58},{},[3051,3055,3064,3068,3073],{"data":3052,"marks":3053,"value":3054,"nodeType":62},{},[],"La dernière étape consiste à déclarer la modification de capital sur le ",{"data":3056,"content":3058,"nodeType":67},{"uri":3057},"https://procedures.inpi.fr",[3059],{"data":3060,"marks":3061,"value":3063,"nodeType":62},{},[3062],{"type":75},"guichet des formalités des entreprises",{"data":3065,"marks":3066,"value":3067,"nodeType":62},{},[]," (géré par l’INPI) en transmettant ",{"data":3069,"marks":3070,"value":3072,"nodeType":62},{},[3071],{"type":274},"plusieurs pièces justificatives",{"data":3074,"marks":3075,"value":3076,"nodeType":62},{},[]," : ",{"data":3078,"content":3079,"nodeType":777},{},[3080,3090,3100,3110,3120],{"data":3081,"content":3082,"nodeType":781},{},[3083],{"data":3084,"content":3085,"nodeType":58},{},[3086],{"data":3087,"marks":3088,"value":3089,"nodeType":62},{},[],"le procès-verbal de l’AGE ayant statué sur l’augmentation de capital ; ",{"data":3091,"content":3092,"nodeType":781},{},[3093],{"data":3094,"content":3095,"nodeType":58},{},[3096],{"data":3097,"marks":3098,"value":3099,"nodeType":62},{},[],"un exemplaire des statuts mis à jour ; ",{"data":3101,"content":3102,"nodeType":781},{},[3103],{"data":3104,"content":3105,"nodeType":58},{},[3106],{"data":3107,"marks":3108,"value":3109,"nodeType":62},{},[],"l’attestation de parution ; ",{"data":3111,"content":3112,"nodeType":781},{},[3113],{"data":3114,"content":3115,"nodeType":58},{},[3116],{"data":3117,"marks":3118,"value":3119,"nodeType":62},{},[],"l’attestation de dépôt de fonds pour les apports en numéraire ;",{"data":3121,"content":3122,"nodeType":781},{},[3123],{"data":3124,"content":3125,"nodeType":58},{},[3126],{"data":3127,"marks":3128,"value":3129,"nodeType":62},{},[],"le récépissé du dépôt du rapport du commissaire aux apports en cas d’apport en nature.",{"data":3131,"content":3132,"nodeType":58},{},[3133,3138,3142,3147,3151,3155],{"data":3134,"marks":3135,"value":3137,"nodeType":62},{},[3136],{"type":274},"En cas d’apport en nature",{"data":3139,"marks":3140,"value":3141,"nodeType":62},{},[],", il est également nécessaire d’enregistrer l’augmentation de capital au ",{"data":3143,"marks":3144,"value":3146,"nodeType":62},{},[3145],{"type":274},"service des impôts des entreprises (SIE)",{"data":3148,"marks":3149,"value":3150,"nodeType":62},{},[],". Le PV doit alors leur être transmis dans un ",{"data":3152,"marks":3153,"value":3028,"nodeType":62},{},[3154],{"type":274},{"data":3156,"marks":3157,"value":3158,"nodeType":62},{},[]," à compter de la date où l’augmentation a été actée. ",{"data":3160,"content":3161,"nodeType":58},{},[3162,3166,3175],{"data":3163,"marks":3164,"value":3165,"nodeType":62},{},[],"👉 Il est possible de se faire accompagner par un professionnel comme ",{"data":3167,"content":3169,"nodeType":67},{"uri":3168},"https://www.clementine.fr/expertise-comptable/",[3170],{"data":3171,"marks":3172,"value":3174,"nodeType":62},{},[3173],{"type":75},"Clementine.fr",{"data":3176,"marks":3177,"value":3178,"nodeType":62},{},[]," dans la réalisation de ces étapes pour éviter les erreurs. ",{"data":3180,"content":3181,"nodeType":263},{},[3182],{"data":3183,"marks":3184,"value":3185,"nodeType":62},{},[],"Augmentation du capital ou alternatives : que choisir ?",{"data":3187,"content":3188,"nodeType":58},{},[3189,3193,3198,3202,3207,3211,3216,3220,3225,3229,3234],{"data":3190,"marks":3191,"value":3192,"nodeType":62},{},[],"Maintenant que vous savez ce qu’est une ",{"data":3194,"marks":3195,"value":3197,"nodeType":62},{},[3196],{"type":274},"augmentation de capital",{"data":3199,"marks":3200,"value":3201,"nodeType":62},{},[]," et comment cette procédure doit être réalisée, il est légitime de vous demander si cette solution correspond réellement à vos besoins. Selon votre ",{"data":3203,"marks":3204,"value":3206,"nodeType":62},{},[3205],{"type":274},"projet",{"data":3208,"marks":3209,"value":3210,"nodeType":62},{},[],", votre ",{"data":3212,"marks":3213,"value":3215,"nodeType":62},{},[3214],{"type":274},"situation financière",{"data":3217,"marks":3218,"value":3219,"nodeType":62},{},[]," et vos ",{"data":3221,"marks":3222,"value":3224,"nodeType":62},{},[3223],{"type":274},"objectifs",{"data":3226,"marks":3227,"value":3228,"nodeType":62},{},[],", d’",{"data":3230,"marks":3231,"value":3233,"nodeType":62},{},[3232],{"type":274},"autres options de financement",{"data":3235,"marks":3236,"value":3237,"nodeType":62},{},[]," peuvent parfois être plus adaptées, plus rapides ou moins contraignantes.",{"data":3239,"content":3240,"nodeType":58},{},[3241],{"data":3242,"marks":3243,"value":3244,"nodeType":62},{},[],"Nous vous proposons donc de comparer l’augmentation de capital avec les principales alternatives afin de vous aider à choisir la solution la plus pertinente pour votre société.",{"data":3246,"content":3247,"nodeType":111},{},[3248],{"data":3249,"marks":3250,"value":3251,"nodeType":62},{},[],"Augmentation du capital vs emprunt bancaire",{"data":3253,"content":3254,"nodeType":58},{},[3255,3258,3263,3267,3272,3276,3281,3285,3290],{"data":3256,"marks":3257,"value":1771,"nodeType":62},{},[],{"data":3259,"marks":3260,"value":3262,"nodeType":62},{},[3261],{"type":274},"emprunt bancaire",{"data":3264,"marks":3265,"value":3266,"nodeType":62},{},[]," présente l’avantage de ",{"data":3268,"marks":3269,"value":3271,"nodeType":62},{},[3270],{"type":274},"ne pas diluer le capital",{"data":3273,"marks":3274,"value":3275,"nodeType":62},{},[]," de la société. Les associés conservent donc l’intégralité de leur participation, mais cette solution implique un ",{"data":3277,"marks":3278,"value":3280,"nodeType":62},{},[3279],{"type":274},"remboursement régulier",{"data":3282,"marks":3283,"value":3284,"nodeType":62},{},[],", avec ",{"data":3286,"marks":3287,"value":3289,"nodeType":62},{},[3288],{"type":274},"intérêts",{"data":3291,"marks":3292,"value":3293,"nodeType":62},{},[],", et son obtention peut parfois être difficile selon la situation financière de l’entreprise.",{"data":3295,"content":3296,"nodeType":58},{},[3297,3301,3305,3309,3314,3318,3323,3326,3331],{"data":3298,"marks":3299,"value":3300,"nodeType":62},{},[],"À l’inverse, l’",{"data":3302,"marks":3303,"value":3197,"nodeType":62},{},[3304],{"type":274},{"data":3306,"marks":3307,"value":3308,"nodeType":62},{},[]," ne nécessite aucun remboursement et permet de ",{"data":3310,"marks":3311,"value":3313,"nodeType":62},{},[3312],{"type":274},"renforcer durablement les fonds propres",{"data":3315,"marks":3316,"value":3317,"nodeType":62},{},[]," de la société. En contrepartie, elle entraîne une ",{"data":3319,"marks":3320,"value":3322,"nodeType":62},{},[3321],{"type":274},"dilution des parts sociales",{"data":3324,"marks":3325,"value":467,"nodeType":62},{},[],{"data":3327,"marks":3328,"value":3330,"nodeType":62},{},[3329],{"type":274},"existantes",{"data":3332,"marks":3333,"value":3334,"nodeType":62},{},[],", qui peut modifier l’équilibre entre les associés.",{"data":3336,"content":3337,"nodeType":58},{},[3338,3342,3347,3351,3356,3360,3365,3369,3374],{"data":3339,"marks":3340,"value":3341,"nodeType":62},{},[],"En pratique, ",{"data":3343,"marks":3344,"value":3346,"nodeType":62},{},[3345],{"type":274},"l’emprunt ",{"data":3348,"marks":3349,"value":3350,"nodeType":62},{},[],"est souvent privilégié pour ",{"data":3352,"marks":3353,"value":3355,"nodeType":62},{},[3354],{"type":274},"des besoins ponctuels",{"data":3357,"marks":3358,"value":3359,"nodeType":62},{},[]," ou de trésorerie, tandis que ",{"data":3361,"marks":3362,"value":3364,"nodeType":62},{},[3363],{"type":274},"l’augmentation de capital",{"data":3366,"marks":3367,"value":3368,"nodeType":62},{},[]," est mieux adaptée pour financer un ",{"data":3370,"marks":3371,"value":3373,"nodeType":62},{},[3372],{"type":274},"projet structurant",{"data":3375,"marks":3376,"value":3377,"nodeType":62},{},[]," ou soutenir le développement à long terme.",{"data":3379,"content":3380,"nodeType":111},{},[3381],{"data":3382,"marks":3383,"value":3384,"nodeType":62},{},[],"Augmentation du capital vs compte courant d’associé",{"data":3386,"content":3387,"nodeType":58},{},[3388,3392,3402,3406,3410,3415,3419,3424,3428,3433],{"data":3389,"marks":3390,"value":3391,"nodeType":62},{},[],"Le ",{"data":3393,"content":3395,"nodeType":67},{"uri":3394},"https://www.clementine.fr/blog/creation-et-financement/le-compte-courant-dassocie/",[3396],{"data":3397,"marks":3398,"value":3401,"nodeType":62},{},[3399,3400],{"type":75},{"type":274},"compte courant d’associé",{"data":3403,"marks":3404,"value":467,"nodeType":62},{},[3405],{"type":274},{"data":3407,"marks":3408,"value":3409,"nodeType":62},{},[],"permet aux associés de ",{"data":3411,"marks":3412,"value":3414,"nodeType":62},{},[3413],{"type":274},"mettre rapidement des fonds à disposition",{"data":3416,"marks":3417,"value":3418,"nodeType":62},{},[]," de la société. Cette somme reste ",{"data":3420,"marks":3421,"value":3423,"nodeType":62},{},[3422],{"type":274},"remboursable à tout moment",{"data":3425,"marks":3426,"value":3427,"nodeType":62},{},[]," et ne nécessite aucune modification des statuts. C’est donc une solution souple et réversible pour répondre à des ",{"data":3429,"marks":3430,"value":3432,"nodeType":62},{},[3431],{"type":274},"besoins temporaires",{"data":3434,"marks":3435,"value":971,"nodeType":62},{},[],{"data":3437,"content":3438,"nodeType":58},{},[3439,3442,3446,3450,3455,3459,3464,3467,3472,3476,3481],{"data":3440,"marks":3441,"value":1771,"nodeType":62},{},[],{"data":3443,"marks":3444,"value":3197,"nodeType":62},{},[3445],{"type":274},{"data":3447,"marks":3448,"value":3449,"nodeType":62},{},[],", elle, transforme définitivement les ",{"data":3451,"marks":3452,"value":3454,"nodeType":62},{},[3453],{"type":274},"apports en capital social",{"data":3456,"marks":3457,"value":3458,"nodeType":62},{},[],". ",{"data":3460,"marks":3461,"value":3463,"nodeType":62},{},[3462],{"type":274},"Les",{"data":3465,"marks":3466,"value":467,"nodeType":62},{},[],{"data":3468,"marks":3469,"value":3471,"nodeType":62},{},[3470],{"type":274},"formalités sont plus lourdes",{"data":3473,"marks":3474,"value":3475,"nodeType":62},{},[]," et ",{"data":3477,"marks":3478,"value":3480,"nodeType":62},{},[3479],{"type":274},"la répartition du capital peut être modifiée",{"data":3482,"marks":3483,"value":3484,"nodeType":62},{},[],", ce qui peut avoir un impact sur le contrôle de la société.",{"data":3486,"content":3487,"nodeType":58},{},[3488,3492,3496,3500,3505,3509,3513,3517,3522],{"data":3489,"marks":3490,"value":3491,"nodeType":62},{},[],"Ainsi, le ",{"data":3493,"marks":3494,"value":3401,"nodeType":62},{},[3495],{"type":274},{"data":3497,"marks":3498,"value":3499,"nodeType":62},{},[]," est souvent utilisé comme ",{"data":3501,"marks":3502,"value":3504,"nodeType":62},{},[3503],{"type":274},"solution temporaire",{"data":3506,"marks":3507,"value":3508,"nodeType":62},{},[],", tandis que l’",{"data":3510,"marks":3511,"value":3197,"nodeType":62},{},[3512],{"type":274},{"data":3514,"marks":3515,"value":3516,"nodeType":62},{},[]," s’inscrit dans une ",{"data":3518,"marks":3519,"value":3521,"nodeType":62},{},[3520],{"type":274},"vision stratégique de long terme",{"data":3523,"marks":3524,"value":971,"nodeType":62},{},[],{"data":3526,"content":3527,"nodeType":111},{},[3528],{"data":3529,"marks":3530,"value":3531,"nodeType":62},{},[],"Augmentation du capital vs levée de fonds",{"data":3533,"content":3534,"nodeType":58},{},[3535,3539,3549,3553,3558,3562,3567,3571,3576,3580,3585,3589,3594,3598,3603],{"data":3536,"marks":3537,"value":3538,"nodeType":62},{},[],"La ",{"data":3540,"content":3542,"nodeType":67},{"uri":3541},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-levee-de-fonds/",[3543],{"data":3544,"marks":3545,"value":3548,"nodeType":62},{},[3546,3547],{"type":75},{"type":274},"levée de fonds",{"data":3550,"marks":3551,"value":3552,"nodeType":62},{},[]," consiste à faire entrer de ",{"data":3554,"marks":3555,"value":3557,"nodeType":62},{},[3556],{"type":274},"nouveaux investisseurs",{"data":3559,"marks":3560,"value":3561,"nodeType":62},{},[]," dans le capital de la société. Elle peut apporter non seulement des ",{"data":3563,"marks":3564,"value":3566,"nodeType":62},{},[3565],{"type":274},"ressources financières",{"data":3568,"marks":3569,"value":3570,"nodeType":62},{},[],", mais aussi un ",{"data":3572,"marks":3573,"value":3575,"nodeType":62},{},[3574],{"type":274},"accompagnement stratégique",{"data":3577,"marks":3578,"value":3579,"nodeType":62},{},[]," et un ",{"data":3581,"marks":3582,"value":3584,"nodeType":62},{},[3583],{"type":274},"réseau pour soutenir le développement",{"data":3586,"marks":3587,"value":3588,"nodeType":62},{},[],". Ce processus est cependant plus long, exigeant et encadré, avec des négociations sur la ",{"data":3590,"marks":3591,"value":3593,"nodeType":62},{},[3592],{"type":274},"valorisation ",{"data":3595,"marks":3596,"value":3597,"nodeType":62},{},[],"et la mise en place éventuelle d’un ",{"data":3599,"marks":3600,"value":3602,"nodeType":62},{},[3601],{"type":274},"pacte d’associés",{"data":3604,"marks":3605,"value":971,"nodeType":62},{},[],{"data":3607,"content":3608,"nodeType":58},{},[3609,3612,3616,3620,3625,3629,3633,3636,3641],{"data":3610,"marks":3611,"value":1771,"nodeType":62},{},[],{"data":3613,"marks":3614,"value":3197,"nodeType":62},{},[3615],{"type":274},{"data":3617,"marks":3618,"value":3619,"nodeType":62},{},[],", quant à elle, peut rester ",{"data":3621,"marks":3622,"value":3624,"nodeType":62},{},[3623],{"type":274},"interne entre associés",{"data":3626,"marks":3627,"value":3628,"nodeType":62},{},[],". Elle est plus ",{"data":3630,"marks":3631,"value":1053,"nodeType":62},{},[3632],{"type":274},{"data":3634,"marks":3635,"value":1003,"nodeType":62},{},[],{"data":3637,"marks":3638,"value":3640,"nodeType":62},{},[3639],{"type":274},"moins formalisée",{"data":3642,"marks":3643,"value":3644,"nodeType":62},{},[]," qu’une levée de fonds, mais n’apporte pas automatiquement l’expertise ou le soutien stratégique d’investisseurs externes.",{"data":3646,"content":3647,"nodeType":58},{},[3648],{"data":3649,"marks":3650,"value":3651,"nodeType":62},{},[],"En pratique, une levée de fonds passe toujours par une augmentation de capital, mais elle implique des enjeux supplémentaires.",{"data":3653,"content":3654,"nodeType":111},{},[3655],{"data":3656,"marks":3657,"value":3658,"nodeType":62},{},[],"Comment faire le bon choix ? ",{"data":3660,"content":3661,"nodeType":58},{},[3662],{"data":3663,"marks":3664,"value":3665,"nodeType":62},{},[],"Le choix entre augmentation de capital et autres solutions de financement dépend essentiellement de trois critères : ",{"data":3667,"content":3668,"nodeType":3722},{},[3669,3692,3707],{"data":3670,"content":3671,"nodeType":781},{},[3672],{"data":3673,"content":3674,"nodeType":58},{},[3675,3680,3683,3688],{"data":3676,"marks":3677,"value":3679,"nodeType":62},{},[3678],{"type":274},"Votre",{"data":3681,"marks":3682,"value":467,"nodeType":62},{},[],{"data":3684,"marks":3685,"value":3687,"nodeType":62},{},[3686],{"type":274},"objectif ",{"data":3689,"marks":3690,"value":3691,"nodeType":62},{},[],": souhaitez-vous financer un projet, restructurer la société, ou faire entrer un nouvel associé ? ",{"data":3693,"content":3694,"nodeType":781},{},[3695],{"data":3696,"content":3697,"nodeType":58},{},[3698,3703],{"data":3699,"marks":3700,"value":3702,"nodeType":62},{},[3701],{"type":274},"Votre situation financière",{"data":3704,"marks":3705,"value":3706,"nodeType":62},{},[]," : quelle est votre capacité d’endettement, quelle est la trésorerie disponible ? ",{"data":3708,"content":3709,"nodeType":781},{},[3710],{"data":3711,"content":3712,"nodeType":58},{},[3713,3718],{"data":3714,"marks":3715,"value":3717,"nodeType":62},{},[3716],{"type":274},"Votre volonté de partager le contrôle",{"data":3719,"marks":3720,"value":3721,"nodeType":62},{},[]," : certaines solutions entraînent une dilution du capital et modifient les droits de vote, tandis que d’autres conservent la structure existante.","ordered-list",{"data":3724,"content":3725,"nodeType":58},{},[3726],{"data":3727,"marks":3728,"value":3729,"nodeType":62},{},[],"Il n’existe donc pas de solution unique. Chaque option présente ses avantages et ses limites, et le choix doit être adapté à votre stratégie et aux besoins spécifiques de votre société.",{"data":3731,"content":3732,"nodeType":263},{},[3733],{"data":3734,"marks":3735,"value":1644,"nodeType":62},{},[],{"data":3737,"content":3738,"nodeType":111},{},[3739],{"data":3740,"marks":3741,"value":3742,"nodeType":62},{},[],"Peut-on augmenter le capital sans nouvel associé ?",{"data":3744,"content":3745,"nodeType":58},{},[3746],{"data":3747,"marks":3748,"value":3749,"nodeType":62},{},[],"Oui, en modifiant la valeur des actions ou parts sociales déjà existantes.",{"data":3751,"content":3752,"nodeType":111},{},[3753],{"data":3754,"marks":3755,"value":3756,"nodeType":62},{},[],"Quel est l’intérêt d’augmenter le capital d’une société ?",{"data":3758,"content":3759,"nodeType":58},{},[3760],{"data":3761,"marks":3762,"value":3763,"nodeType":62},{},[],"Cela peut permettre l’entrée de nouveaux associés, le développement d’un nouveau projet ou le renfort de la trésorerie pour accroître sa crédibilité auprès de partenaires ou investisseurs. ",{"metadata":3765,"sys":3768,"fields":3771},{"tags":3766,"concepts":3767},[],[],{"id":3769,"updatedAt":3770},"7cqegIMkzuyn8jD5mVxpxE","2026-05-12T08:15:30.216Z",{"slug":3772,"title":3773,"cover":3774,"category":3794,"publishedAt":3806,"content":3807},"immobilisation-incorporelle","Immobilisation incorporelle : définition et comptabilisation ",{"metadata":3775,"sys":3778,"fields":3785},{"tags":3776,"concepts":3777},[],[],{"space":3779,"id":3781,"type":168,"createdAt":3782,"updatedAt":3782,"environment":3783,"publishedVersion":97,"revision":318,"locale":27},{"sys":3780},{"type":10,"linkType":11,"id":12},"4z7uobWlEiJgA4beqelABE","2026-05-12T08:13:40.412Z",{"sys":3784},{"id":19,"type":10,"linkType":20},{"title":3786,"description":3787,"file":3788},"Immobilisation incorporelle","Cover article immobilisation incorporelle",{"url":3789,"details":3790,"fileName":3793,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/4z7uobWlEiJgA4beqelABE/d52cdeaacf90d995635dc5a8f1d0137b/immobilisation_incorporelle.webp",{"size":3791,"image":3792},113984,{"width":400,"height":401},"immobilisation incorporelle.webp",{"metadata":3795,"sys":3798,"fields":3805},{"tags":3796,"concepts":3797},[],[],{"space":3799,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":3801,"publishedVersion":45,"revision":318,"contentType":3803,"locale":27},{"sys":3800},{"type":10,"linkType":11,"id":12},{"sys":3802},{"id":19,"type":10,"linkType":20},{"sys":3804},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-12",{"data":3808,"content":3809,"nodeType":54},{},[3810,3826,3842,3849,3856,3908,3949,3956,3972,3980,3987,3995,4002,4010,4017,4049,4056,4063,4078,4169,4185,4192,4207,4270,4286,4293,4330,4373,4380,4402,4409,4416,4437,4445,4452,4464,4475,4508,4520,4527,4543,4599,4615,4631,4838,4845,4852,4903,4915,4927,4947,4954,4997,5004,5020,5289,5304,5311,5318,5338,5503,5533,5540,5556,5568,5576,5749,5756,5763,5788,5800,5808,5935,5951,5970,5977,5984,6026,6033,6045,6052,6115,6122,6146,6158,6166,6191,6335,6368,6392,6420,6427,6434,6477,6489,6522,6538,6545,6579,6591,6607,6614,6635,6683,6690,6697,6704,6746,6753,6785,6796,6812,6819,6843,6876,6883,6908,6941,6966,6973,6979,6986,6993,7000,7006,7013,7020],{"data":3811,"content":3812,"nodeType":58},{},[3813,3817,3822],{"data":3814,"marks":3815,"value":3816,"nodeType":62},{},[],"Votre entreprise a investi dans un logiciel métier, déposé un brevet ou acquis un fonds de commerce ? Ces actifs immatériels constituent des",{"data":3818,"marks":3819,"value":3821,"nodeType":62},{},[3820],{"type":274}," immobilisations incorporelles",{"data":3823,"marks":3824,"value":3825,"nodeType":62},{},[],". Contrairement aux immobilisations corporelles comme les bâtiments ou le matériel, elles n'ont pas de substance physique mais augmentent significativement le patrimoine de l'entreprise. ",{"data":3827,"content":3828,"nodeType":58},{},[3829,3833,3838],{"data":3830,"marks":3831,"value":3832,"nodeType":62},{},[],"Comment les identifier ? Quels comptes utiliser pour les comptabiliser ? Quelle durée d'amortissement appliquer ? Dans cet article, vous découvrirez tout sur les ",{"data":3834,"marks":3835,"value":3837,"nodeType":62},{},[3836],{"type":274},"immobilisations incorporelles :",{"data":3839,"marks":3840,"value":3841,"nodeType":62},{},[]," définition, comptabilisation, évaluation et impact sur votre bilan comptable.",{"data":3843,"content":3844,"nodeType":263},{},[3845],{"data":3846,"marks":3847,"value":3848,"nodeType":62},{},[],"Qu'est-ce qu'une immobilisation incorporelle ?",{"data":3850,"content":3851,"nodeType":111},{},[3852],{"data":3853,"marks":3854,"value":3855,"nodeType":62},{},[],"Définition de l'immobilisation incorporelle",{"data":3857,"content":3858,"nodeType":58},{},[3859,3863,3868,3872,3877,3881,3886,3890,3895,3899,3904],{"data":3860,"marks":3861,"value":3862,"nodeType":62},{},[],"Une ",{"data":3864,"marks":3865,"value":3867,"nodeType":62},{},[3866],{"type":274},"immobilisation incorporelle ",{"data":3869,"marks":3870,"value":3871,"nodeType":62},{},[],"est un ",{"data":3873,"marks":3874,"value":3876,"nodeType":62},{},[3875],{"type":274},"actif immatériel ",{"data":3878,"marks":3879,"value":3880,"nodeType":62},{},[],"sans substance physique que l'entreprise détient ",{"data":3882,"marks":3883,"value":3885,"nodeType":62},{},[3884],{"type":274},"durablement,",{"data":3887,"marks":3888,"value":3889,"nodeType":62},{},[]," c'est-à-dire sur une période supérieure à un exercice comptable (12 mois). À la différence des immobilisations corporelles comme les bâtiments ou le matériel informatique, l'immobilisation incorporelle est un ",{"data":3891,"marks":3892,"value":3894,"nodeType":62},{},[3893],{"type":274},"actif invisible",{"data":3896,"marks":3897,"value":3898,"nodeType":62},{},[]," mais qui génère une ",{"data":3900,"marks":3901,"value":3903,"nodeType":62},{},[3902],{"type":274},"valeur économique positive",{"data":3905,"marks":3906,"value":3907,"nodeType":62},{},[]," pour votre activité.",{"data":3909,"content":3910,"nodeType":58},{},[3911,3915,3924,3928,3933,3937,3946],{"data":3912,"marks":3913,"value":3914,"nodeType":62},{},[],"Pour être inscrite au patrimoine immatériel de l'entreprise, une immobilisation incorporelle doit être enregistrée à ",{"data":3916,"content":3918,"nodeType":67},{"uri":3917},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/actif-immobilise/",[3919],{"data":3920,"marks":3921,"value":3923,"nodeType":62},{},[3922],{"type":75},"l'actif immobilisé",{"data":3925,"marks":3926,"value":3927,"nodeType":62},{},[]," du bilan. Cette inscription n'est possible que si le bien répond aux ",{"data":3929,"marks":3930,"value":3932,"nodeType":62},{},[3931],{"type":274},"critères stricts ",{"data":3934,"marks":3935,"value":3936,"nodeType":62},{},[],"définis par le Plan Comptable Général (PCG), conformément à ",{"data":3938,"content":3940,"nodeType":67},{"uri":3939},"https://bofip.impots.gouv.fr/bofip/1841-PGP.html",[3941],{"data":3942,"marks":3943,"value":3945,"nodeType":62},{},[3944],{"type":75},"l'article BOI-BIC-CHG-20-10-10 du BOFiP",{"data":3947,"marks":3948,"value":599,"nodeType":62},{},[],{"data":3950,"content":3951,"nodeType":111},{},[3952],{"data":3953,"marks":3954,"value":3955,"nodeType":62},{},[],"Les 3 critères obligatoires selon le Plan Comptable Général",{"data":3957,"content":3958,"nodeType":58},{},[3959,3963,3968],{"data":3960,"marks":3961,"value":3962,"nodeType":62},{},[],"Le PCG impose ",{"data":3964,"marks":3965,"value":3967,"nodeType":62},{},[3966],{"type":274},"trois conditions cumulatives ",{"data":3969,"marks":3970,"value":3971,"nodeType":62},{},[],"pour qu'un actif immatériel soit reconnu comme immobilisation incorporelle.",{"data":3973,"content":3974,"nodeType":58},{},[3975],{"data":3976,"marks":3977,"value":3979,"nodeType":62},{},[3978],{"type":274},"Critère 1 : Être identifiable ",{"data":3981,"content":3982,"nodeType":58},{},[3983],{"data":3984,"marks":3985,"value":3986,"nodeType":62},{},[],"L'actif doit être clairement distingué de l'activité globale de l'entreprise. Il est identifiable s'il est séparable (vendable, louable ou échangeable séparément) ou s'il résulte d'un droit légal ou contractuel (brevet, licence).",{"data":3988,"content":3989,"nodeType":58},{},[3990],{"data":3991,"marks":3992,"value":3994,"nodeType":62},{},[3993],{"type":274},"Critère 2 : Être contrôlé par l'entreprise ",{"data":3996,"content":3997,"nodeType":58},{},[3998],{"data":3999,"marks":4000,"value":4001,"nodeType":62},{},[],"Votre entreprise doit maîtriser l'actif et en tirer les avantages économiques futurs. Ce contrôle repose généralement sur des droits légaux comme un brevet ou un droit d'auteur.",{"data":4003,"content":4004,"nodeType":58},{},[4005],{"data":4006,"marks":4007,"value":4009,"nodeType":62},{},[4008],{"type":274},"Critère 3 : Procurer des avantages économiques futurs ",{"data":4011,"content":4012,"nodeType":58},{},[4013],{"data":4014,"marks":4015,"value":4016,"nodeType":62},{},[],"L’actif doit contribuer, directement ou indirectement, à générer des flux de trésorerie. Cela peut se traduire par une augmentation des ventes, une réduction des coûts ou des gains d'efficacité.",{"data":4018,"content":4019,"nodeType":58},{},[4020,4023,4028,4032,4036,4045],{"data":4021,"marks":4022,"value":838,"nodeType":62},{},[],{"data":4024,"marks":4025,"value":843,"nodeType":62},{},[4026,4027],{"type":75},{"type":274},{"data":4029,"marks":4030,"value":808,"nodeType":62},{},[4031],{"type":274},{"data":4033,"marks":4034,"value":4035,"nodeType":62},{},[]," si ces trois critères ne sont pas remplis simultanément, les dépenses correspondantes doivent être comptabilisées en ",{"data":4037,"content":4039,"nodeType":67},{"uri":4038},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-dexploitation/",[4040],{"data":4041,"marks":4042,"value":4044,"nodeType":62},{},[4043],{"type":75},"charges",{"data":4046,"marks":4047,"value":4048,"nodeType":62},{},[]," de l'exercice comptable et non inscrites au patrimoine immatériel de l'entreprise.",{"data":4050,"content":4051,"nodeType":263},{},[4052],{"data":4053,"marks":4054,"value":4055,"nodeType":62},{},[],"Quels sont les exemples d'immobilisations incorporelles ? ",{"data":4057,"content":4058,"nodeType":111},{},[4059],{"data":4060,"marks":4061,"value":4062,"nodeType":62},{},[],"Les droits de la propriété intellectuelle",{"data":4064,"content":4065,"nodeType":58},{},[4066,4069,4074],{"data":4067,"marks":4068,"value":665,"nodeType":62},{},[],{"data":4070,"marks":4071,"value":4073,"nodeType":62},{},[4072],{"type":274},"droits de la propriété industrielle et intellectuelle ",{"data":4075,"marks":4076,"value":4077,"nodeType":62},{},[],"constituent la première catégorie d'actifs immatériels comptabilisables :",{"data":4079,"content":4080,"nodeType":777},{},[4081,4096,4124,4139,4154],{"data":4082,"content":4083,"nodeType":781},{},[4084],{"data":4085,"content":4086,"nodeType":58},{},[4087,4092],{"data":4088,"marks":4089,"value":4091,"nodeType":62},{},[4090],{"type":274},"Brevets d'invention",{"data":4093,"marks":4094,"value":4095,"nodeType":62},{},[]," : monopole d'exploitation accordé pour 20 ans maximum, protégeant une innovation technique ",{"data":4097,"content":4098,"nodeType":781},{},[4099],{"data":4100,"content":4101,"nodeType":58},{},[4102,4107,4111,4120],{"data":4103,"marks":4104,"value":4106,"nodeType":62},{},[4105],{"type":274},"Marques déposées",{"data":4108,"marks":4109,"value":4110,"nodeType":62},{},[]," : signes distinctifs enregistrés à ",{"data":4112,"content":4114,"nodeType":67},{"uri":4113},"https://www.inpi.fr/actualites/dossiers-thematiques/liberte-dexploitation-dun-brevet-un-enjeu-cle-pour-innover-et-commercialiser-en-toute-securite#:~:text=Lorsqu'une%20entreprise%20d%C3%A9veloppe%20une,libre%20d'exploiter%20son%20invention.",[4115],{"data":4116,"marks":4117,"value":4119,"nodeType":62},{},[4118],{"type":75},"l'INPI",{"data":4121,"marks":4122,"value":4123,"nodeType":62},{},[]," permettant d'identifier vos produits ou services ",{"data":4125,"content":4126,"nodeType":781},{},[4127],{"data":4128,"content":4129,"nodeType":58},{},[4130,4135],{"data":4131,"marks":4132,"value":4134,"nodeType":62},{},[4133],{"type":274},"Licences d'exploitation",{"data":4136,"marks":4137,"value":4138,"nodeType":62},{},[]," : autorisations contractuelles d'utiliser un produit, un procédé ou une marque appartenant à un tiers ",{"data":4140,"content":4141,"nodeType":781},{},[4142],{"data":4143,"content":4144,"nodeType":58},{},[4145,4150],{"data":4146,"marks":4147,"value":4149,"nodeType":62},{},[4148],{"type":274},"Droits d'auteur",{"data":4151,"marks":4152,"value":4153,"nodeType":62},{},[]," : protection des œuvres originales comme les logiciels, textes, visuels ou créations artistiques ",{"data":4155,"content":4156,"nodeType":781},{},[4157],{"data":4158,"content":4159,"nodeType":58},{},[4160,4165],{"data":4161,"marks":4162,"value":4164,"nodeType":62},{},[4163],{"type":274},"Concessions",{"data":4166,"marks":4167,"value":4168,"nodeType":62},{},[]," : droits d'exploitation accordés par contrat pour une durée déterminée",{"data":4170,"content":4171,"nodeType":58},{},[4172,4176,4181],{"data":4173,"marks":4174,"value":4175,"nodeType":62},{},[],"Ces actifs confèrent un ",{"data":4177,"marks":4178,"value":4180,"nodeType":62},{},[4179],{"type":274},"avantage concurrentiel durable",{"data":4182,"marks":4183,"value":4184,"nodeType":62},{},[]," et contribuent directement à l'activité de l'entreprise.",{"data":4186,"content":4187,"nodeType":111},{},[4188],{"data":4189,"marks":4190,"value":4191,"nodeType":62},{},[],"Les logiciels et applications",{"data":4193,"content":4194,"nodeType":58},{},[4195,4198,4203],{"data":4196,"marks":4197,"value":665,"nodeType":62},{},[],{"data":4199,"marks":4200,"value":4202,"nodeType":62},{},[4201],{"type":274},"logiciels",{"data":4204,"marks":4205,"value":4206,"nodeType":62},{},[]," représentent une part croissante des immobilisations incorporelles, notamment pour les TPE et PME digitalisées :",{"data":4208,"content":4209,"nodeType":777},{},[4210,4225,4240,4255],{"data":4211,"content":4212,"nodeType":781},{},[4213],{"data":4214,"content":4215,"nodeType":58},{},[4216,4221],{"data":4217,"marks":4218,"value":4220,"nodeType":62},{},[4219],{"type":274},"Logiciels métiers achetés : ",{"data":4222,"marks":4223,"value":4224,"nodeType":62},{},[],"CRM, ERP, outils de gestion spécialisés ",{"data":4226,"content":4227,"nodeType":781},{},[4228],{"data":4229,"content":4230,"nodeType":58},{},[4231,4236],{"data":4232,"marks":4233,"value":4235,"nodeType":62},{},[4234],{"type":274},"Logiciels développés en interne ",{"data":4237,"marks":4238,"value":4239,"nodeType":62},{},[],"par vos équipes techniques ",{"data":4241,"content":4242,"nodeType":781},{},[4243],{"data":4244,"content":4245,"nodeType":58},{},[4246,4251],{"data":4247,"marks":4248,"value":4250,"nodeType":62},{},[4249],{"type":274},"Site web",{"data":4252,"marks":4253,"value":4254,"nodeType":62},{},[]," ayant une valeur commerciale durable (e-commerce, plateforme SaaS) ",{"data":4256,"content":4257,"nodeType":781},{},[4258],{"data":4259,"content":4260,"nodeType":58},{},[4261,4266],{"data":4262,"marks":4263,"value":4265,"nodeType":62},{},[4264],{"type":274},"Applications mobiles ",{"data":4267,"marks":4268,"value":4269,"nodeType":62},{},[],"spécifiques à votre activité",{"data":4271,"content":4272,"nodeType":58},{},[4273,4277,4282],{"data":4274,"marks":4275,"value":4276,"nodeType":62},{},[],"Le",{"data":4278,"marks":4279,"value":4281,"nodeType":62},{},[4280],{"type":274}," coût d'acquisition comptabilisé",{"data":4283,"marks":4284,"value":4285,"nodeType":62},{},[]," inclut le prix d'achat initial, les frais de paramétrage, les tests et les coûts de développement nécessaires pour rendre le logiciel opérationnel.",{"data":4287,"content":4288,"nodeType":111},{},[4289],{"data":4290,"marks":4291,"value":4292,"nodeType":62},{},[],"Le fonds de commerce et autres actifs incorporels",{"data":4294,"content":4295,"nodeType":58},{},[4296,4300,4304,4313,4317,4321,4326],{"data":4297,"marks":4298,"value":4299,"nodeType":62},{},[],"Enfin, le",{"data":4301,"marks":4302,"value":467,"nodeType":62},{},[4303],{"type":274},{"data":4305,"content":4307,"nodeType":67},{"uri":4306},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/fonds-de-commerce/",[4308],{"data":4309,"marks":4310,"value":4312,"nodeType":62},{},[4311],{"type":75},"fonds de commerce",{"data":4314,"marks":4315,"value":467,"nodeType":62},{},[4316],{"type":274},{"data":4318,"marks":4319,"value":4320,"nodeType":62},{},[],"regroupe ",{"data":4322,"marks":4323,"value":4325,"nodeType":62},{},[4324],{"type":274},"plusieurs éléments immatériels",{"data":4327,"marks":4328,"value":4329,"nodeType":62},{},[]," acquis lors du rachat d'une activité existante :",{"data":4331,"content":4332,"nodeType":777},{},[4333,4343,4353,4363],{"data":4334,"content":4335,"nodeType":781},{},[4336],{"data":4337,"content":4338,"nodeType":58},{},[4339],{"data":4340,"marks":4341,"value":4342,"nodeType":62},{},[],"Clientèle et achalandage",{"data":4344,"content":4345,"nodeType":781},{},[4346],{"data":4347,"content":4348,"nodeType":58},{},[4349],{"data":4350,"marks":4351,"value":4352,"nodeType":62},{},[],"Nom commercial et enseigne",{"data":4354,"content":4355,"nodeType":781},{},[4356],{"data":4357,"content":4358,"nodeType":58},{},[4359],{"data":4360,"marks":4361,"value":4362,"nodeType":62},{},[],"Notoriété et réputation",{"data":4364,"content":4365,"nodeType":781},{},[4366],{"data":4367,"content":4368,"nodeType":58},{},[4369],{"data":4370,"marks":4371,"value":4372,"nodeType":62},{},[],"Droit au bail (indemnité versée au locataire sortant)",{"data":4374,"content":4375,"nodeType":58},{},[4376],{"data":4377,"marks":4378,"value":4379,"nodeType":62},{},[],"En revanche, le fonds de commerce n'inclut pas ces éléments : les murs (corporel), le matériel (corporel), le stock (actif circulant). ",{"data":4381,"content":4382,"nodeType":58},{},[4383,4386,4391,4394,4398],{"data":4384,"marks":4385,"value":838,"nodeType":62},{},[],{"data":4387,"marks":4388,"value":843,"nodeType":62},{},[4389,4390],{"type":75},{"type":274},{"data":4392,"marks":4393,"value":808,"nodeType":62},{},[],{"data":4395,"marks":4396,"value":467,"nodeType":62},{},[4397],{"type":274},{"data":4399,"marks":4400,"value":4401,"nodeType":62},{},[],"d'autres actifs incorporels peuvent être comptabilisés selon leur nature : les frais de développement (projets de recherche et de développement), les frais d'établissement (frais de constitution de la société, frais de premier établissement) et le capital immatériel (savoir-faire, bases de données, fichiers clients).",{"data":4403,"content":4404,"nodeType":263},{},[4405],{"data":4406,"marks":4407,"value":4408,"nodeType":62},{},[],"Comment évaluer une immobilisation incorporelle ?",{"data":4410,"content":4411,"nodeType":111},{},[4412],{"data":4413,"marks":4414,"value":4415,"nodeType":62},{},[],"Méthode d'évaluation selon l'origine",{"data":4417,"content":4418,"nodeType":58},{},[4419,4424,4428,4433],{"data":4420,"marks":4421,"value":4423,"nodeType":62},{},[4422],{"type":274},"L'évaluation d'une immobilisation incorporelle",{"data":4425,"marks":4426,"value":4427,"nodeType":62},{},[]," dépend de son ",{"data":4429,"marks":4430,"value":4432,"nodeType":62},{},[4431],{"type":274},"mode d'acquisition. ",{"data":4434,"marks":4435,"value":4436,"nodeType":62},{},[],"Deux cas de figure se présentent.",{"data":4438,"content":4439,"nodeType":4444},{},[4440],{"data":4441,"marks":4442,"value":4443,"nodeType":62},{},[],"Cas 1 : Immobilisation acquise auprès d'un tiers","heading-4",{"data":4446,"content":4447,"nodeType":58},{},[4448],{"data":4449,"marks":4450,"value":4451,"nodeType":62},{},[],"La valeur comptabilisée correspond au coût d'acquisition, calculé selon la formule suivante :",{"data":4453,"content":4454,"nodeType":58},{},[4455,4460],{"data":4456,"marks":4457,"value":4459,"nodeType":62},{},[4458],{"type":274},"Valeur ",{"data":4461,"marks":4462,"value":4463,"nodeType":62},{},[],"= Prix d'achat + Frais accessoires",{"data":4465,"content":4466,"nodeType":58},{},[4467,4470],{"data":4468,"marks":4469,"value":665,"nodeType":62},{},[],{"data":4471,"marks":4472,"value":4474,"nodeType":62},{},[4473],{"type":274},"frais accessoires incluent :",{"data":4476,"content":4477,"nodeType":777},{},[4478,4488,4498],{"data":4479,"content":4480,"nodeType":781},{},[4481],{"data":4482,"content":4483,"nodeType":58},{},[4484],{"data":4485,"marks":4486,"value":4487,"nodeType":62},{},[],"Honoraires (avocat, conseil)",{"data":4489,"content":4490,"nodeType":781},{},[4491],{"data":4492,"content":4493,"nodeType":58},{},[4494],{"data":4495,"marks":4496,"value":4497,"nodeType":62},{},[],"Droits de mutation et frais d'enregistrement",{"data":4499,"content":4500,"nodeType":781},{},[4501],{"data":4502,"content":4503,"nodeType":58},{},[4504],{"data":4505,"marks":4506,"value":4507,"nodeType":62},{},[],"Frais d'installation et de mise en service",{"data":4509,"content":4510,"nodeType":58},{},[4511,4516],{"data":4512,"marks":4513,"value":4515,"nodeType":62},{},[4514],{"type":274},"Exemple",{"data":4517,"marks":4518,"value":4519,"nodeType":62},{},[]," : achat d'un brevet à 50 000 € + honoraires d'avocat 3 000 € + frais d'enregistrement 1 000 €. Soit une valeur d’origine de 54 000 €",{"data":4521,"content":4522,"nodeType":4444},{},[4523],{"data":4524,"marks":4525,"value":4526,"nodeType":62},{},[],"Cas 2 : Immobilisation produite en interne",{"data":4528,"content":4529,"nodeType":58},{},[4530,4534,4539],{"data":4531,"marks":4532,"value":4533,"nodeType":62},{},[],"La valeur correspond au ",{"data":4535,"marks":4536,"value":4538,"nodeType":62},{},[4537],{"type":274},"coût de production",{"data":4540,"marks":4541,"value":4542,"nodeType":62},{},[],", comprenant :",{"data":4544,"content":4545,"nodeType":777},{},[4546,4556,4566,4576],{"data":4547,"content":4548,"nodeType":781},{},[4549],{"data":4550,"content":4551,"nodeType":58},{},[4552],{"data":4553,"marks":4554,"value":4555,"nodeType":62},{},[],"Salaires des équipes mobilisées",{"data":4557,"content":4558,"nodeType":781},{},[4559],{"data":4560,"content":4561,"nodeType":58},{},[4562],{"data":4563,"marks":4564,"value":4565,"nodeType":62},{},[],"Charges sociales afférentes",{"data":4567,"content":4568,"nodeType":781},{},[4569],{"data":4570,"content":4571,"nodeType":58},{},[4572],{"data":4573,"marks":4574,"value":4575,"nodeType":62},{},[],"Consommables et matières utilisés",{"data":4577,"content":4578,"nodeType":781},{},[4579],{"data":4580,"content":4581,"nodeType":58},{},[4582,4586,4595],{"data":4583,"marks":4584,"value":4585,"nodeType":62},{},[],"Quote-part des ",{"data":4587,"content":4589,"nodeType":67},{"uri":4588},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-directes-et-charges-indirectes/",[4590],{"data":4591,"marks":4592,"value":4594,"nodeType":62},{},[4593],{"type":75},"charges indirectes",{"data":4596,"marks":4597,"value":4598,"nodeType":62},{},[]," de production",{"data":4600,"content":4601,"nodeType":58},{},[4602,4606,4611],{"data":4603,"marks":4604,"value":4605,"nodeType":62},{},[],"Prenons un",{"data":4607,"marks":4608,"value":4610,"nodeType":62},{},[4609],{"type":274}," exemple détaillé :",{"data":4612,"marks":4613,"value":4614,"nodeType":62},{},[]," le développement d'un logiciel interne",{"data":4616,"content":4617,"nodeType":58},{},[4618,4622,4627],{"data":4619,"marks":4620,"value":4621,"nodeType":62},{},[],"Une PME développe un ",{"data":4623,"marks":4624,"value":4626,"nodeType":62},{},[4625],{"type":274},"outil de gestion commerciale sur 4 mois",{"data":4628,"marks":4629,"value":4630,"nodeType":62},{},[]," en mobilisant :",{"data":4632,"content":4633,"nodeType":1079},{},[4634,4670,4703,4736,4769,4802],{"data":4635,"content":4636,"nodeType":1083},{},[4637,4648,4659],{"data":4638,"content":4639,"nodeType":1087},{},[4640],{"data":4641,"content":4642,"nodeType":58},{},[4643],{"data":4644,"marks":4645,"value":4647,"nodeType":62},{},[4646],{"type":274},"Poste ",{"data":4649,"content":4650,"nodeType":1087},{},[4651],{"data":4652,"content":4653,"nodeType":58},{},[4654],{"data":4655,"marks":4656,"value":4658,"nodeType":62},{},[4657],{"type":274},"Détail",{"data":4660,"content":4661,"nodeType":1087},{},[4662],{"data":4663,"content":4664,"nodeType":58},{},[4665],{"data":4666,"marks":4667,"value":4669,"nodeType":62},{},[4668],{"type":274},"Montant",{"data":4671,"content":4672,"nodeType":1083},{},[4673,4683,4693],{"data":4674,"content":4675,"nodeType":1124},{},[4676],{"data":4677,"content":4678,"nodeType":58},{},[4679],{"data":4680,"marks":4681,"value":4682,"nodeType":62},{},[],"2 développeurs",{"data":4684,"content":4685,"nodeType":1124},{},[4686],{"data":4687,"content":4688,"nodeType":58},{},[4689],{"data":4690,"marks":4691,"value":4692,"nodeType":62},{},[],"Salaire brut : 3 500 €/mois × 2 × 4 mois",{"data":4694,"content":4695,"nodeType":1124},{},[4696],{"data":4697,"content":4698,"nodeType":58},{},[4699],{"data":4700,"marks":4701,"value":4702,"nodeType":62},{},[],"28 000 €",{"data":4704,"content":4705,"nodeType":1083},{},[4706,4716,4726],{"data":4707,"content":4708,"nodeType":1124},{},[4709],{"data":4710,"content":4711,"nodeType":58},{},[4712],{"data":4713,"marks":4714,"value":4715,"nodeType":62},{},[],"Charges sociales",{"data":4717,"content":4718,"nodeType":1124},{},[4719],{"data":4720,"content":4721,"nodeType":58},{},[4722],{"data":4723,"marks":4724,"value":4725,"nodeType":62},{},[],"42% × 28 000 €",{"data":4727,"content":4728,"nodeType":1124},{},[4729],{"data":4730,"content":4731,"nodeType":58},{},[4732],{"data":4733,"marks":4734,"value":4735,"nodeType":62},{},[],"11 760 €",{"data":4737,"content":4738,"nodeType":1083},{},[4739,4749,4759],{"data":4740,"content":4741,"nodeType":1124},{},[4742],{"data":4743,"content":4744,"nodeType":58},{},[4745],{"data":4746,"marks":4747,"value":4748,"nodeType":62},{},[],"Serveurs de test",{"data":4750,"content":4751,"nodeType":1124},{},[4752],{"data":4753,"content":4754,"nodeType":58},{},[4755],{"data":4756,"marks":4757,"value":4758,"nodeType":62},{},[],"Achat matériel",{"data":4760,"content":4761,"nodeType":1124},{},[4762],{"data":4763,"content":4764,"nodeType":58},{},[4765],{"data":4766,"marks":4767,"value":4768,"nodeType":62},{},[],"5 000 €",{"data":4770,"content":4771,"nodeType":1083},{},[4772,4782,4792],{"data":4773,"content":4774,"nodeType":1124},{},[4775],{"data":4776,"content":4777,"nodeType":58},{},[4778],{"data":4779,"marks":4780,"value":4781,"nodeType":62},{},[],"Licences outils",{"data":4783,"content":4784,"nodeType":1124},{},[4785],{"data":4786,"content":4787,"nodeType":58},{},[4788],{"data":4789,"marks":4790,"value":4791,"nodeType":62},{},[],"Environnement de développement",{"data":4793,"content":4794,"nodeType":1124},{},[4795],{"data":4796,"content":4797,"nodeType":58},{},[4798],{"data":4799,"marks":4800,"value":4801,"nodeType":62},{},[],"2 000 €",{"data":4803,"content":4804,"nodeType":1083},{},[4805,4816,4827],{"data":4806,"content":4807,"nodeType":1124},{},[4808],{"data":4809,"content":4810,"nodeType":58},{},[4811],{"data":4812,"marks":4813,"value":4815,"nodeType":62},{},[4814],{"type":274},"TOTAL",{"data":4817,"content":4818,"nodeType":1124},{},[4819],{"data":4820,"content":4821,"nodeType":58},{},[4822],{"data":4823,"marks":4824,"value":4826,"nodeType":62},{},[4825],{"type":274},"Coût de production",{"data":4828,"content":4829,"nodeType":1124},{},[4830],{"data":4831,"content":4832,"nodeType":58},{},[4833],{"data":4834,"marks":4835,"value":4837,"nodeType":62},{},[4836],{"type":274},"46 760 €",{"data":4839,"content":4840,"nodeType":263},{},[4841],{"data":4842,"marks":4843,"value":4844,"nodeType":62},{},[],"Quelle est la durée d'amortissement des immobilisations incorporelles ?",{"data":4846,"content":4847,"nodeType":111},{},[4848],{"data":4849,"marks":4850,"value":4851,"nodeType":62},{},[],"Principe de l'amortissement",{"data":4853,"content":4854,"nodeType":58},{},[4855,4858,4867,4872,4876,4881,4885,4890,4894,4899],{"data":4856,"marks":4857,"value":78,"nodeType":62},{},[],{"data":4859,"content":4861,"nodeType":67},{"uri":4860},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-quun-amortissement-et-comment-le-calculer/",[4862],{"data":4863,"marks":4864,"value":4866,"nodeType":62},{},[4865],{"type":75},"L'amortissement",{"data":4868,"marks":4869,"value":4871,"nodeType":62},{},[4870],{"type":274}," permet de répartir le coût",{"data":4873,"marks":4874,"value":4875,"nodeType":62},{},[]," d'une immobilisation incorporelle sur sa ",{"data":4877,"marks":4878,"value":4880,"nodeType":62},{},[4879],{"type":274},"durée d'utilisation",{"data":4882,"marks":4883,"value":4884,"nodeType":62},{},[]," prévisionnelle. Ce ",{"data":4886,"marks":4887,"value":4889,"nodeType":62},{},[4888],{"type":274},"mécanisme comptable",{"data":4891,"marks":4892,"value":4893,"nodeType":62},{},[]," constate la perte de valeur progressive de l'actif et transforme cette dépréciation en ",{"data":4895,"marks":4896,"value":4898,"nodeType":62},{},[4897],{"type":274},"charge déductible",{"data":4900,"marks":4901,"value":4902,"nodeType":62},{},[]," du résultat.",{"data":4904,"content":4905,"nodeType":58},{},[4906,4911],{"data":4907,"marks":4908,"value":4910,"nodeType":62},{},[4909],{"type":274},"Point de départ ",{"data":4912,"marks":4913,"value":4914,"nodeType":62},{},[],": la date de mise en service de l'immobilisation (et non la date d'achat).",{"data":4916,"content":4917,"nodeType":58},{},[4918,4923],{"data":4919,"marks":4920,"value":4922,"nodeType":62},{},[4921],{"type":274},"Première année",{"data":4924,"marks":4925,"value":4926,"nodeType":62},{},[]," : l'amortissement se calcule au prorata temporis, c'est-à-dire en fonction du nombre de jours réels d'utilisation sur l'exercice comptable.",{"data":4928,"content":4929,"nodeType":58},{},[4930,4934,4943],{"data":4931,"marks":4932,"value":4933,"nodeType":62},{},[],"Formule annuelle :\n",{"data":4935,"content":4937,"nodeType":67},{"uri":4936},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/dotation-aux-amortissements/",[4938],{"data":4939,"marks":4940,"value":4942,"nodeType":62},{},[4941],{"type":75},"Dotation aux amortissements",{"data":4944,"marks":4945,"value":4946,"nodeType":62},{},[]," = Valeur d'origine / Durée d'amortissement",{"data":4948,"content":4949,"nodeType":58},{},[4950],{"data":4951,"marks":4952,"value":4953,"nodeType":62},{},[],"Exemple : Logiciel acheté 6 000 € le 1ᵉʳ avril 2023, amorti sur 3 ans.",{"data":4955,"content":4956,"nodeType":777},{},[4957,4967,4977,4987],{"data":4958,"content":4959,"nodeType":781},{},[4960],{"data":4961,"content":4962,"nodeType":58},{},[4963],{"data":4964,"marks":4965,"value":4966,"nodeType":62},{},[],"Amortissement 2023 : 6 000 € / 3 ans × 9 mois / 12 = 1 500 €",{"data":4968,"content":4969,"nodeType":781},{},[4970],{"data":4971,"content":4972,"nodeType":58},{},[4973],{"data":4974,"marks":4975,"value":4976,"nodeType":62},{},[],"Amortissement 2024 : 2 000 €",{"data":4978,"content":4979,"nodeType":781},{},[4980],{"data":4981,"content":4982,"nodeType":58},{},[4983],{"data":4984,"marks":4985,"value":4986,"nodeType":62},{},[],"Amortissement 2025 : 2 000 €",{"data":4988,"content":4989,"nodeType":781},{},[4990],{"data":4991,"content":4992,"nodeType":58},{},[4993],{"data":4994,"marks":4995,"value":4996,"nodeType":62},{},[],"Amortissement 2026 : 500 € (solde)",{"data":4998,"content":4999,"nodeType":111},{},[5000],{"data":5001,"marks":5002,"value":5003,"nodeType":62},{},[],"Durées d'amortissement par catégorie",{"data":5005,"content":5006,"nodeType":58},{},[5007,5011,5016],{"data":5008,"marks":5009,"value":5010,"nodeType":62},{},[],"Chaque",{"data":5012,"marks":5013,"value":5015,"nodeType":62},{},[5014],{"type":274}," type d'immobilisation incorporelle ",{"data":5017,"marks":5018,"value":5019,"nodeType":62},{},[],"suit des durées d'amortissement spécifiques selon sa nature et son usage.",{"data":5021,"content":5022,"nodeType":1079},{},[5023,5059,5092,5125,5158,5191,5224,5256],{"data":5024,"content":5025,"nodeType":1083},{},[5026,5037,5048],{"data":5027,"content":5028,"nodeType":1087},{},[5029],{"data":5030,"content":5031,"nodeType":58},{},[5032],{"data":5033,"marks":5034,"value":5036,"nodeType":62},{},[5035],{"type":274},"Type d’immobilisation",{"data":5038,"content":5039,"nodeType":1087},{},[5040],{"data":5041,"content":5042,"nodeType":58},{},[5043],{"data":5044,"marks":5045,"value":5047,"nodeType":62},{},[5046],{"type":274},"Durée courante",{"data":5049,"content":5050,"nodeType":1087},{},[5051],{"data":5052,"content":5053,"nodeType":58},{},[5054],{"data":5055,"marks":5056,"value":5058,"nodeType":62},{},[5057],{"type":274},"Base légale/usuelle",{"data":5060,"content":5061,"nodeType":1083},{},[5062,5072,5082],{"data":5063,"content":5064,"nodeType":1124},{},[5065],{"data":5066,"content":5067,"nodeType":58},{},[5068],{"data":5069,"marks":5070,"value":5071,"nodeType":62},{},[],"Logiciel acheté",{"data":5073,"content":5074,"nodeType":1124},{},[5075],{"data":5076,"content":5077,"nodeType":58},{},[5078],{"data":5079,"marks":5080,"value":5081,"nodeType":62},{},[],"1 à 3 ans",{"data":5083,"content":5084,"nodeType":1124},{},[5085],{"data":5086,"content":5087,"nodeType":58},{},[5088],{"data":5089,"marks":5090,"value":5091,"nodeType":62},{},[],"Usage professionnel",{"data":5093,"content":5094,"nodeType":1083},{},[5095,5105,5115],{"data":5096,"content":5097,"nodeType":1124},{},[5098],{"data":5099,"content":5100,"nodeType":58},{},[5101],{"data":5102,"marks":5103,"value":5104,"nodeType":62},{},[],"Logiciel développé en interne",{"data":5106,"content":5107,"nodeType":1124},{},[5108],{"data":5109,"content":5110,"nodeType":58},{},[5111],{"data":5112,"marks":5113,"value":5114,"nodeType":62},{},[],"3 à 5 ans",{"data":5116,"content":5117,"nodeType":1124},{},[5118],{"data":5119,"content":5120,"nodeType":58},{},[5121],{"data":5122,"marks":5123,"value":5124,"nodeType":62},{},[],"Complexité du projet",{"data":5126,"content":5127,"nodeType":1083},{},[5128,5138,5148],{"data":5129,"content":5130,"nodeType":1124},{},[5131],{"data":5132,"content":5133,"nodeType":58},{},[5134],{"data":5135,"marks":5136,"value":5137,"nodeType":62},{},[],"Brevet",{"data":5139,"content":5140,"nodeType":1124},{},[5141],{"data":5142,"content":5143,"nodeType":58},{},[5144],{"data":5145,"marks":5146,"value":5147,"nodeType":62},{},[],"5 à 20 ans",{"data":5149,"content":5150,"nodeType":1124},{},[5151],{"data":5152,"content":5153,"nodeType":58},{},[5154],{"data":5155,"marks":5156,"value":5157,"nodeType":62},{},[],"Durée de protection légale",{"data":5159,"content":5160,"nodeType":1083},{},[5161,5171,5181],{"data":5162,"content":5163,"nodeType":1124},{},[5164],{"data":5165,"content":5166,"nodeType":58},{},[5167],{"data":5168,"marks":5169,"value":5170,"nodeType":62},{},[],"Licence d’exploitation",{"data":5172,"content":5173,"nodeType":1124},{},[5174],{"data":5175,"content":5176,"nodeType":58},{},[5177],{"data":5178,"marks":5179,"value":5180,"nodeType":62},{},[],"Durée du contrat",{"data":5182,"content":5183,"nodeType":1124},{},[5184],{"data":5185,"content":5186,"nodeType":58},{},[5187],{"data":5188,"marks":5189,"value":5190,"nodeType":62},{},[],"Durée contractuelle",{"data":5192,"content":5193,"nodeType":1083},{},[5194,5204,5214],{"data":5195,"content":5196,"nodeType":1124},{},[5197],{"data":5198,"content":5199,"nodeType":58},{},[5200],{"data":5201,"marks":5202,"value":5203,"nodeType":62},{},[],"Marque déposée",{"data":5205,"content":5206,"nodeType":1124},{},[5207],{"data":5208,"content":5209,"nodeType":58},{},[5210],{"data":5211,"marks":5212,"value":5213,"nodeType":62},{},[],"10 ans",{"data":5215,"content":5216,"nodeType":1124},{},[5217],{"data":5218,"content":5219,"nodeType":58},{},[5220],{"data":5221,"marks":5222,"value":5223,"nodeType":62},{},[],"Durée de vie utile estimée",{"data":5225,"content":5226,"nodeType":1083},{},[5227,5237,5246],{"data":5228,"content":5229,"nodeType":1124},{},[5230],{"data":5231,"content":5232,"nodeType":58},{},[5233],{"data":5234,"marks":5235,"value":5236,"nodeType":62},{},[],"Frais de développement",{"data":5238,"content":5239,"nodeType":1124},{},[5240],{"data":5241,"content":5242,"nodeType":58},{},[5243],{"data":5244,"marks":5245,"value":5114,"nodeType":62},{},[],{"data":5247,"content":5248,"nodeType":1124},{},[5249],{"data":5250,"content":5251,"nodeType":58},{},[5252],{"data":5253,"marks":5254,"value":5255,"nodeType":62},{},[],"Durée d’utilité",{"data":5257,"content":5258,"nodeType":1083},{},[5259,5269,5279],{"data":5260,"content":5261,"nodeType":1124},{},[5262],{"data":5263,"content":5264,"nodeType":58},{},[5265],{"data":5266,"marks":5267,"value":5268,"nodeType":62},{},[],"Fonds commercial",{"data":5270,"content":5271,"nodeType":1124},{},[5272],{"data":5273,"content":5274,"nodeType":58},{},[5275],{"data":5276,"marks":5277,"value":5278,"nodeType":62},{},[],"Non amortissable",{"data":5280,"content":5281,"nodeType":1124},{},[5282],{"data":5283,"content":5284,"nodeType":58},{},[5285],{"data":5286,"marks":5287,"value":5288,"nodeType":62},{},[],"Durée de vie indéfinie",{"data":5290,"content":5291,"nodeType":58},{},[5292,5295,5300],{"data":5293,"marks":5294,"value":838,"nodeType":62},{},[],{"data":5296,"marks":5297,"value":843,"nodeType":62},{},[5298,5299],{"type":75},{"type":274},{"data":5301,"marks":5302,"value":5303,"nodeType":62},{},[]," : un test annuel de dépréciation est recommandé. Si l'actif perd durablement de la valeur (obsolescence, baisse d'activité), une provision pour dépréciation doit être constatée au compte 29x.",{"data":5305,"content":5306,"nodeType":263},{},[5307],{"data":5308,"marks":5309,"value":5310,"nodeType":62},{},[],"Comment comptabiliser une immobilisation incorporelle ?",{"data":5312,"content":5313,"nodeType":111},{},[5314],{"data":5315,"marks":5316,"value":5317,"nodeType":62},{},[],"Les comptes d'immobilisations incorporelles",{"data":5319,"content":5320,"nodeType":58},{},[5321,5325,5334],{"data":5322,"marks":5323,"value":5324,"nodeType":62},{},[],"En comptabilité, le ",{"data":5326,"content":5328,"nodeType":67},{"uri":5327},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/plan-comptable-general-quest-ce-que-cest/",[5329],{"data":5330,"marks":5331,"value":5333,"nodeType":62},{},[5332],{"type":75},"Plan Comptable Général",{"data":5335,"marks":5336,"value":5337,"nodeType":62},{},[]," réserve les comptes de classe 20 pour enregistrer les immobilisations incorporelles. Chaque nature d'actif correspond à un compte spécifique.",{"data":5339,"content":5340,"nodeType":1079},{},[5341,5366,5389,5411,5434,5457,5480],{"data":5342,"content":5343,"nodeType":1083},{},[5344,5355],{"data":5345,"content":5346,"nodeType":1087},{},[5347],{"data":5348,"content":5349,"nodeType":58},{},[5350],{"data":5351,"marks":5352,"value":5354,"nodeType":62},{},[5353],{"type":274},"Compte",{"data":5356,"content":5357,"nodeType":1087},{},[5358],{"data":5359,"content":5360,"nodeType":58},{},[5361],{"data":5362,"marks":5363,"value":5365,"nodeType":62},{},[5364],{"type":274},"Intitulé",{"data":5367,"content":5368,"nodeType":1083},{},[5369,5379],{"data":5370,"content":5371,"nodeType":1124},{},[5372],{"data":5373,"content":5374,"nodeType":58},{},[5375],{"data":5376,"marks":5377,"value":5378,"nodeType":62},{},[],"201",{"data":5380,"content":5381,"nodeType":1124},{},[5382],{"data":5383,"content":5384,"nodeType":58},{},[5385],{"data":5386,"marks":5387,"value":5388,"nodeType":62},{},[],"Frais de recherche et développement",{"data":5390,"content":5391,"nodeType":1083},{},[5392,5402],{"data":5393,"content":5394,"nodeType":1124},{},[5395],{"data":5396,"content":5397,"nodeType":58},{},[5398],{"data":5399,"marks":5400,"value":5401,"nodeType":62},{},[],"203",{"data":5403,"content":5404,"nodeType":1124},{},[5405],{"data":5406,"content":5407,"nodeType":58},{},[5408],{"data":5409,"marks":5410,"value":5236,"nodeType":62},{},[],{"data":5412,"content":5413,"nodeType":1083},{},[5414,5424],{"data":5415,"content":5416,"nodeType":1124},{},[5417],{"data":5418,"content":5419,"nodeType":58},{},[5420],{"data":5421,"marks":5422,"value":5423,"nodeType":62},{},[],"205",{"data":5425,"content":5426,"nodeType":1124},{},[5427],{"data":5428,"content":5429,"nodeType":58},{},[5430],{"data":5431,"marks":5432,"value":5433,"nodeType":62},{},[],"Concessions, brevets, licences, logiciels",{"data":5435,"content":5436,"nodeType":1083},{},[5437,5447],{"data":5438,"content":5439,"nodeType":1124},{},[5440],{"data":5441,"content":5442,"nodeType":58},{},[5443],{"data":5444,"marks":5445,"value":5446,"nodeType":62},{},[],"206",{"data":5448,"content":5449,"nodeType":1124},{},[5450],{"data":5451,"content":5452,"nodeType":58},{},[5453],{"data":5454,"marks":5455,"value":5456,"nodeType":62},{},[],"Droit au bail",{"data":5458,"content":5459,"nodeType":1083},{},[5460,5470],{"data":5461,"content":5462,"nodeType":1124},{},[5463],{"data":5464,"content":5465,"nodeType":58},{},[5466],{"data":5467,"marks":5468,"value":5469,"nodeType":62},{},[],"207",{"data":5471,"content":5472,"nodeType":1124},{},[5473],{"data":5474,"content":5475,"nodeType":58},{},[5476],{"data":5477,"marks":5478,"value":5479,"nodeType":62},{},[],"Fonds commercial (clientèle, enseigne, notoriété)",{"data":5481,"content":5482,"nodeType":1083},{},[5483,5493],{"data":5484,"content":5485,"nodeType":1124},{},[5486],{"data":5487,"content":5488,"nodeType":58},{},[5489],{"data":5490,"marks":5491,"value":5492,"nodeType":62},{},[],"208",{"data":5494,"content":5495,"nodeType":1124},{},[5496],{"data":5497,"content":5498,"nodeType":58},{},[5499],{"data":5500,"marks":5501,"value":5502,"nodeType":62},{},[],"Autres immobilisations incorporelles",{"data":5504,"content":5505,"nodeType":58},{},[5506,5510,5514,5518,5522,5529],{"data":5507,"marks":5508,"value":5509,"nodeType":62},{},[],"Ces comptes permettent de",{"data":5511,"marks":5512,"value":467,"nodeType":62},{},[5513],{"type":274},{"data":5515,"marks":5516,"value":5517,"nodeType":62},{},[],"structurer correctement le",{"data":5519,"marks":5520,"value":467,"nodeType":62},{},[5521],{"type":274},{"data":5523,"content":5524,"nodeType":67},{"uri":1495},[5525],{"data":5526,"marks":5527,"value":1498,"nodeType":62},{},[5528],{"type":75},{"data":5530,"marks":5531,"value":5532,"nodeType":62},{},[]," et d'assurer un suivi rigoureux de votre patrimoine immatériel.",{"data":5534,"content":5535,"nodeType":111},{},[5536],{"data":5537,"marks":5538,"value":5539,"nodeType":62},{},[],"Comptabilisation d'une immobilisation acquise",{"data":5541,"content":5542,"nodeType":58},{},[5543,5547,5552],{"data":5544,"marks":5545,"value":5546,"nodeType":62},{},[],"Lorsque vous achetez une ",{"data":5548,"marks":5549,"value":5551,"nodeType":62},{},[5550],{"type":274},"immobilisation incorporelle auprès d'un tiers",{"data":5553,"marks":5554,"value":5555,"nodeType":62},{},[],", l'enregistrement comptable suit un schéma classique d'acquisition.",{"data":5557,"content":5558,"nodeType":58},{},[5559,5564],{"data":5560,"marks":5561,"value":5563,"nodeType":62},{},[5562],{"type":274},"Exemple concret : ",{"data":5565,"marks":5566,"value":5567,"nodeType":62},{},[],"achat d'une licence logicielle pour 5 000 € HT (TVA 1 000 €) le 15 mars 2026.",{"data":5569,"content":5570,"nodeType":58},{},[5571],{"data":5572,"marks":5573,"value":5575,"nodeType":62},{},[5574],{"type":274},"Écriture comptable à l'acquisition :",{"data":5577,"content":5578,"nodeType":1079},{},[5579,5625,5665,5707],{"data":5580,"content":5581,"nodeType":1083},{},[5582,5592,5603,5614],{"data":5583,"content":5584,"nodeType":1087},{},[5585],{"data":5586,"content":5587,"nodeType":58},{},[5588],{"data":5589,"marks":5590,"value":5354,"nodeType":62},{},[5591],{"type":274},{"data":5593,"content":5594,"nodeType":1087},{},[5595],{"data":5596,"content":5597,"nodeType":58},{},[5598],{"data":5599,"marks":5600,"value":5602,"nodeType":62},{},[5601],{"type":274},"Libellé",{"data":5604,"content":5605,"nodeType":1087},{},[5606],{"data":5607,"content":5608,"nodeType":58},{},[5609],{"data":5610,"marks":5611,"value":5613,"nodeType":62},{},[5612],{"type":274},"Débit",{"data":5615,"content":5616,"nodeType":1087},{},[5617],{"data":5618,"content":5619,"nodeType":58},{},[5620],{"data":5621,"marks":5622,"value":5624,"nodeType":62},{},[5623],{"type":274},"Crédit",{"data":5626,"content":5627,"nodeType":1083},{},[5628,5637,5647,5656],{"data":5629,"content":5630,"nodeType":1124},{},[5631],{"data":5632,"content":5633,"nodeType":58},{},[5634],{"data":5635,"marks":5636,"value":5423,"nodeType":62},{},[],{"data":5638,"content":5639,"nodeType":1124},{},[5640],{"data":5641,"content":5642,"nodeType":58},{},[5643],{"data":5644,"marks":5645,"value":5646,"nodeType":62},{},[],"Concessions, brevets, licences",{"data":5648,"content":5649,"nodeType":1124},{},[5650],{"data":5651,"content":5652,"nodeType":58},{},[5653],{"data":5654,"marks":5655,"value":4768,"nodeType":62},{},[],{"data":5657,"content":5658,"nodeType":1124},{},[5659],{"data":5660,"content":5661,"nodeType":58},{},[5662],{"data":5663,"marks":5664,"value":78,"nodeType":62},{},[],{"data":5666,"content":5667,"nodeType":1083},{},[5668,5678,5688,5698],{"data":5669,"content":5670,"nodeType":1124},{},[5671],{"data":5672,"content":5673,"nodeType":58},{},[5674],{"data":5675,"marks":5676,"value":5677,"nodeType":62},{},[],"44562",{"data":5679,"content":5680,"nodeType":1124},{},[5681],{"data":5682,"content":5683,"nodeType":58},{},[5684],{"data":5685,"marks":5686,"value":5687,"nodeType":62},{},[],"TVA déductible sur immobilisations ",{"data":5689,"content":5690,"nodeType":1124},{},[5691],{"data":5692,"content":5693,"nodeType":58},{},[5694],{"data":5695,"marks":5696,"value":5697,"nodeType":62},{},[],"1 000 €",{"data":5699,"content":5700,"nodeType":1124},{},[5701],{"data":5702,"content":5703,"nodeType":58},{},[5704],{"data":5705,"marks":5706,"value":78,"nodeType":62},{},[],{"data":5708,"content":5709,"nodeType":1083},{},[5710,5720,5730,5739],{"data":5711,"content":5712,"nodeType":1124},{},[5713],{"data":5714,"content":5715,"nodeType":58},{},[5716],{"data":5717,"marks":5718,"value":5719,"nodeType":62},{},[],"404",{"data":5721,"content":5722,"nodeType":1124},{},[5723],{"data":5724,"content":5725,"nodeType":58},{},[5726],{"data":5727,"marks":5728,"value":5729,"nodeType":62},{},[],"Fournisseurs d’immobilisations",{"data":5731,"content":5732,"nodeType":1124},{},[5733],{"data":5734,"content":5735,"nodeType":58},{},[5736],{"data":5737,"marks":5738,"value":2738,"nodeType":62},{},[],{"data":5740,"content":5741,"nodeType":1124},{},[5742],{"data":5743,"content":5744,"nodeType":58},{},[5745],{"data":5746,"marks":5747,"value":5748,"nodeType":62},{},[],"6 000 €",{"data":5750,"content":5751,"nodeType":58},{},[5752],{"data":5753,"marks":5754,"value":5755,"nodeType":62},{},[],"La licence figure désormais à l'actif du bilan pour 5 000 € et sera amortie selon sa durée d'utilité.",{"data":5757,"content":5758,"nodeType":111},{},[5759],{"data":5760,"marks":5761,"value":5762,"nodeType":62},{},[],"Comptabilisation d'une immobilisation créée en interne",{"data":5764,"content":5765,"nodeType":58},{},[5766,5770,5775,5779,5784],{"data":5767,"marks":5768,"value":5769,"nodeType":62},{},[],"Lorsque votre entreprise ",{"data":5771,"marks":5772,"value":5774,"nodeType":62},{},[5773],{"type":274},"développe elle-même un actif immatériel ",{"data":5776,"marks":5777,"value":5778,"nodeType":62},{},[],"(logiciel, application, base de données), une",{"data":5780,"marks":5781,"value":5783,"nodeType":62},{},[5782],{"type":274}," écriture spécifique",{"data":5785,"marks":5786,"value":5787,"nodeType":62},{},[]," transforme les charges engagées en immobilisation.",{"data":5789,"content":5790,"nodeType":58},{},[5791,5796],{"data":5792,"marks":5793,"value":5795,"nodeType":62},{},[5794],{"type":274},"Exemple :",{"data":5797,"marks":5798,"value":5799,"nodeType":62},{},[]," développement d'un logiciel interne dont le coût de production s'élève à 10 000 € (salaires + charges sociales + consommables).",{"data":5801,"content":5802,"nodeType":58},{},[5803],{"data":5804,"marks":5805,"value":5807,"nodeType":62},{},[5806],{"type":274},"Écriture comptable à la clôture de l'exercice :",{"data":5809,"content":5810,"nodeType":1079},{},[5811,5854,5894],{"data":5812,"content":5813,"nodeType":1083},{},[5814,5824,5834,5844],{"data":5815,"content":5816,"nodeType":1087},{},[5817],{"data":5818,"content":5819,"nodeType":58},{},[5820],{"data":5821,"marks":5822,"value":5354,"nodeType":62},{},[5823],{"type":274},{"data":5825,"content":5826,"nodeType":1087},{},[5827],{"data":5828,"content":5829,"nodeType":58},{},[5830],{"data":5831,"marks":5832,"value":5602,"nodeType":62},{},[5833],{"type":274},{"data":5835,"content":5836,"nodeType":1087},{},[5837],{"data":5838,"content":5839,"nodeType":58},{},[5840],{"data":5841,"marks":5842,"value":5613,"nodeType":62},{},[5843],{"type":274},{"data":5845,"content":5846,"nodeType":1087},{},[5847],{"data":5848,"content":5849,"nodeType":58},{},[5850],{"data":5851,"marks":5852,"value":5624,"nodeType":62},{},[5853],{"type":274},{"data":5855,"content":5856,"nodeType":1083},{},[5857,5866,5875,5885],{"data":5858,"content":5859,"nodeType":1124},{},[5860],{"data":5861,"content":5862,"nodeType":58},{},[5863],{"data":5864,"marks":5865,"value":5401,"nodeType":62},{},[],{"data":5867,"content":5868,"nodeType":1124},{},[5869],{"data":5870,"content":5871,"nodeType":58},{},[5872],{"data":5873,"marks":5874,"value":5236,"nodeType":62},{},[],{"data":5876,"content":5877,"nodeType":1124},{},[5878],{"data":5879,"content":5880,"nodeType":58},{},[5881],{"data":5882,"marks":5883,"value":5884,"nodeType":62},{},[],"10 000 €",{"data":5886,"content":5887,"nodeType":1124},{},[5888],{"data":5889,"content":5890,"nodeType":58},{},[5891],{"data":5892,"marks":5893,"value":78,"nodeType":62},{},[],{"data":5895,"content":5896,"nodeType":1083},{},[5897,5907,5917,5926],{"data":5898,"content":5899,"nodeType":1124},{},[5900],{"data":5901,"content":5902,"nodeType":58},{},[5903],{"data":5904,"marks":5905,"value":5906,"nodeType":62},{},[],"721",{"data":5908,"content":5909,"nodeType":1124},{},[5910],{"data":5911,"content":5912,"nodeType":58},{},[5913],{"data":5914,"marks":5915,"value":5916,"nodeType":62},{},[],"Production immobilisée - Immobilisations incorporelles",{"data":5918,"content":5919,"nodeType":1124},{},[5920],{"data":5921,"content":5922,"nodeType":58},{},[5923],{"data":5924,"marks":5925,"value":2738,"nodeType":62},{},[],{"data":5927,"content":5928,"nodeType":1124},{},[5929],{"data":5930,"content":5931,"nodeType":58},{},[5932],{"data":5933,"marks":5934,"value":5884,"nodeType":62},{},[],{"data":5936,"content":5937,"nodeType":58},{},[5938,5942,5947],{"data":5939,"marks":5940,"value":5941,"nodeType":62},{},[],"Cette écriture présente un",{"data":5943,"marks":5944,"value":5946,"nodeType":62},{},[5945],{"type":274}," impact neutre sur le résultat",{"data":5948,"marks":5949,"value":5950,"nodeType":62},{},[]," : elle annule les charges déjà enregistrées en les transférant à l'actif du bilan. L'actif sera ensuite amorti sur 3 à 5 ans selon sa durée d'utilité.",{"data":5952,"content":5953,"nodeType":58},{},[5954,5957,5962,5966],{"data":5955,"marks":5956,"value":838,"nodeType":62},{},[],{"data":5958,"marks":5959,"value":843,"nodeType":62},{},[5960,5961],{"type":75},{"type":274},{"data":5963,"marks":5964,"value":467,"nodeType":62},{},[5965],{"type":274},{"data":5967,"marks":5968,"value":5969,"nodeType":62},{},[],": les frais de publicité, de formation du personnel ou de prospection commerciale ne peuvent jamais être immobilisés, même s'ils visent le lancement d'un nouveau produit. Ils restent obligatoirement en charge.",{"data":5971,"content":5972,"nodeType":263},{},[5973],{"data":5974,"marks":5975,"value":5976,"nodeType":62},{},[],"Que se passe-t-il lors de la cession d'une immobilisation incorporelle ?",{"data":5978,"content":5979,"nodeType":111},{},[5980],{"data":5981,"marks":5982,"value":5983,"nodeType":62},{},[],"Calcul de la plus-value ou moins-value",{"data":5985,"content":5986,"nodeType":58},{},[5987,5991,5996,6000,6005,6009,6014,6018,6023],{"data":5988,"marks":5989,"value":5990,"nodeType":62},{},[],"Lorsque vous ",{"data":5992,"marks":5993,"value":5995,"nodeType":62},{},[5994],{"type":274},"vendez une immobilisation incorporelle",{"data":5997,"marks":5998,"value":5999,"nodeType":62},{},[],", l'opération génère une ",{"data":6001,"marks":6002,"value":6004,"nodeType":62},{},[6003],{"type":274},"plus-value ",{"data":6006,"marks":6007,"value":6008,"nodeType":62},{},[],"ou une ",{"data":6010,"marks":6011,"value":6013,"nodeType":62},{},[6012],{"type":274},"moins-value ",{"data":6015,"marks":6016,"value":6017,"nodeType":62},{},[],"selon l'écart entre le",{"data":6019,"marks":6020,"value":6022,"nodeType":62},{},[6021],{"type":274}," prix de cession et la valeur comptable résiduelle",{"data":6024,"marks":6025,"value":971,"nodeType":62},{},[],{"data":6027,"content":6028,"nodeType":58},{},[6029],{"data":6030,"marks":6031,"value":6032,"nodeType":62},{},[],"Soit le résultat de cession = Prix de vente - Valeur Nette Comptable (VNC)",{"data":6034,"content":6035,"nodeType":58},{},[6036,6041],{"data":6037,"marks":6038,"value":6040,"nodeType":62},{},[6039],{"type":274},"Rappel VNC",{"data":6042,"marks":6043,"value":6044,"nodeType":62},{},[]," : VNC = Coût d'acquisition - Amortissements cumulés",{"data":6046,"content":6047,"nodeType":58},{},[6048],{"data":6049,"marks":6050,"value":6051,"nodeType":62},{},[],"Exemple chiffré :",{"data":6053,"content":6054,"nodeType":777},{},[6055,6065,6075,6085,6095,6105],{"data":6056,"content":6057,"nodeType":781},{},[6058],{"data":6059,"content":6060,"nodeType":58},{},[6061],{"data":6062,"marks":6063,"value":6064,"nodeType":62},{},[],"Brevet acquis en 2021 : 20 000 €",{"data":6066,"content":6067,"nodeType":781},{},[6068],{"data":6069,"content":6070,"nodeType":58},{},[6071],{"data":6072,"marks":6073,"value":6074,"nodeType":62},{},[],"Amortissement sur 10 ans : 2 000 €/an",{"data":6076,"content":6077,"nodeType":781},{},[6078],{"data":6079,"content":6080,"nodeType":58},{},[6081],{"data":6082,"marks":6083,"value":6084,"nodeType":62},{},[],"Amortissements cumulés 2021-2025 : 10 000 €",{"data":6086,"content":6087,"nodeType":781},{},[6088],{"data":6089,"content":6090,"nodeType":58},{},[6091],{"data":6092,"marks":6093,"value":6094,"nodeType":62},{},[],"VNC au 31/12/2025 : 20 000 € - 10 000 € = 10 000 €",{"data":6096,"content":6097,"nodeType":781},{},[6098],{"data":6099,"content":6100,"nodeType":58},{},[6101],{"data":6102,"marks":6103,"value":6104,"nodeType":62},{},[],"Vente du brevet en 2026 : 15 000 €",{"data":6106,"content":6107,"nodeType":781},{},[6108],{"data":6109,"content":6110,"nodeType":58},{},[6111],{"data":6112,"marks":6113,"value":6114,"nodeType":62},{},[],"Plus-value : 15 000 € - 10 000 € = 5 000 €",{"data":6116,"content":6117,"nodeType":111},{},[6118],{"data":6119,"marks":6120,"value":6121,"nodeType":62},{},[],"Traitement fiscal de la cession",{"data":6123,"content":6124,"nodeType":58},{},[6125,6129,6134,6138,6143],{"data":6126,"marks":6127,"value":6128,"nodeType":62},{},[],"Le traitement fiscal de la plus-value ",{"data":6130,"marks":6131,"value":6133,"nodeType":62},{},[6132],{"type":274},"dépend de la durée de détention",{"data":6135,"marks":6136,"value":6137,"nodeType":62},{},[]," de l'actif et du ",{"data":6139,"marks":6140,"value":6142,"nodeType":62},{},[6141],{"type":274},"régime fiscal",{"data":6144,"marks":6145,"value":746,"nodeType":62},{},[],{"data":6147,"content":6148,"nodeType":58},{},[6149,6154],{"data":6150,"marks":6151,"value":6153,"nodeType":62},{},[6152],{"type":274},"Pour les entreprises soumises à l'IS : ",{"data":6155,"marks":6156,"value":6157,"nodeType":62},{},[],"toutes les plus-values sont imposées au taux normal de l'IS, quelle que soit la durée de détention. ",{"data":6159,"content":6160,"nodeType":58},{},[6161],{"data":6162,"marks":6163,"value":6165,"nodeType":62},{},[6164],{"type":274},"Pour les entreprises soumises à l'IR :",{"data":6167,"content":6168,"nodeType":58},{},[6169,6173,6178,6182,6187],{"data":6170,"marks":6171,"value":6172,"nodeType":62},{},[],"La distinction entre ",{"data":6174,"marks":6175,"value":6177,"nodeType":62},{},[6176],{"type":274},"plus-value à court terme",{"data":6179,"marks":6180,"value":6181,"nodeType":62},{},[]," (PVCT) et ",{"data":6183,"marks":6184,"value":6186,"nodeType":62},{},[6185],{"type":274},"plus-value à long terme",{"data":6188,"marks":6189,"value":6190,"nodeType":62},{},[]," (PVLT) est applicable :",{"data":6192,"content":6193,"nodeType":1079},{},[6194,6228,6262,6302],{"data":6195,"content":6196,"nodeType":1083},{},[6197,6208,6219],{"data":6198,"content":6199,"nodeType":1087},{},[6200],{"data":6201,"content":6202,"nodeType":58},{},[6203],{"data":6204,"marks":6205,"value":6207,"nodeType":62},{},[6206],{"type":274},"Nature des biens cédés",{"data":6209,"content":6210,"nodeType":1087},{},[6211],{"data":6212,"content":6213,"nodeType":58},{},[6214],{"data":6215,"marks":6216,"value":6218,"nodeType":62},{},[6217],{"type":274},"Durée de détention",{"data":6220,"content":6221,"nodeType":1087},{},[6222],{"data":6223,"content":6224,"nodeType":58},{},[6225],{"data":6226,"marks":6227,"value":78,"nodeType":62},{},[],{"data":6229,"content":6230,"nodeType":1083},{},[6231,6242,6253],{"data":6232,"content":6233,"nodeType":1124},{},[6234],{"data":6235,"content":6236,"nodeType":58},{},[6237],{"data":6238,"marks":6239,"value":6241,"nodeType":62},{},[6240],{"type":274},"Moins de 2 ans",{"data":6243,"content":6244,"nodeType":1124},{},[6245],{"data":6246,"content":6247,"nodeType":58},{},[6248],{"data":6249,"marks":6250,"value":6252,"nodeType":62},{},[6251],{"type":274},"2 ans et plus",{"data":6254,"content":6255,"nodeType":1124},{},[6256],{"data":6257,"content":6258,"nodeType":58},{},[6259],{"data":6260,"marks":6261,"value":78,"nodeType":62},{},[],{"data":6263,"content":6264,"nodeType":1083},{},[6265,6275,6285],{"data":6266,"content":6267,"nodeType":1124},{},[6268],{"data":6269,"content":6270,"nodeType":58},{},[6271],{"data":6272,"marks":6273,"value":6274,"nodeType":62},{},[],"Éléments amortissables",{"data":6276,"content":6277,"nodeType":1124},{},[6278],{"data":6279,"content":6280,"nodeType":58},{},[6281],{"data":6282,"marks":6283,"value":6284,"nodeType":62},{},[],"Plus-value à court terme (PVCT)",{"data":6286,"content":6287,"nodeType":1124},{},[6288,6295],{"data":6289,"content":6290,"nodeType":58},{},[6291],{"data":6292,"marks":6293,"value":6294,"nodeType":62},{},[],"Plus-value à CT dans la limite de l’amortissement déduit. ",{"data":6296,"content":6297,"nodeType":58},{},[6298],{"data":6299,"marks":6300,"value":6301,"nodeType":62},{},[],"Au-delà, plus-value à long terme (PVLT)",{"data":6303,"content":6304,"nodeType":1083},{},[6305,6315,6325],{"data":6306,"content":6307,"nodeType":1124},{},[6308],{"data":6309,"content":6310,"nodeType":58},{},[6311],{"data":6312,"marks":6313,"value":6314,"nodeType":62},{},[],"Éléments non amortissables",{"data":6316,"content":6317,"nodeType":1124},{},[6318],{"data":6319,"content":6320,"nodeType":58},{},[6321],{"data":6322,"marks":6323,"value":6324,"nodeType":62},{},[],"PVCT",{"data":6326,"content":6327,"nodeType":1124},{},[6328],{"data":6329,"content":6330,"nodeType":58},{},[6331],{"data":6332,"marks":6333,"value":6334,"nodeType":62},{},[],"PVLT",{"data":6336,"content":6337,"nodeType":58},{},[6338,6341,6346,6350,6355,6359,6364],{"data":6339,"marks":6340,"value":665,"nodeType":62},{},[],{"data":6342,"marks":6343,"value":6345,"nodeType":62},{},[6344],{"type":274},"plus-values à court terme",{"data":6347,"marks":6348,"value":6349,"nodeType":62},{},[]," et les moins-values à court terme (prix de vente \u003C VNC) se compensent entre elles. Le ",{"data":6351,"marks":6352,"value":6354,"nodeType":62},{},[6353],{"type":274},"solde net obtenu",{"data":6356,"marks":6357,"value":6358,"nodeType":62},{},[]," est intégré au ",{"data":6360,"marks":6361,"value":6363,"nodeType":62},{},[6362],{"type":274},"résultat imposable de l'entreprise",{"data":6365,"marks":6366,"value":6367,"nodeType":62},{},[]," et imposé dans les conditions normales au barème progressif de l'impôt sur le revenu, auquel s'ajoutent les prélèvements sociaux de 18,6 %.",{"data":6369,"content":6370,"nodeType":58},{},[6371,6374,6379,6383,6388],{"data":6372,"marks":6373,"value":3463,"nodeType":62},{},[],{"data":6375,"marks":6376,"value":6378,"nodeType":62},{},[6377],{"type":274}," plus-values ​​à long terme ",{"data":6380,"marks":6381,"value":6382,"nodeType":62},{},[],"sont imposées au ",{"data":6384,"marks":6385,"value":6387,"nodeType":62},{},[6386],{"type":274},"prélèvement forfaitaire unique ",{"data":6389,"marks":6390,"value":6391,"nodeType":62},{},[],"(PFU) de 31,4 %, dont 12,8 % au titre de l'IR et 18,6 % de prélèvements sociaux.",{"data":6393,"content":6394,"nodeType":58},{},[6395,6398,6403,6407,6416],{"data":6396,"marks":6397,"value":1369,"nodeType":62},{},[],{"data":6399,"marks":6400,"value":843,"nodeType":62},{},[6401,6402],{"type":75},{"type":274},{"data":6404,"marks":6405,"value":6406,"nodeType":62},{},[]," : des ",{"data":6408,"content":6410,"nodeType":67},{"uri":6409},"https://bofip.impots.gouv.fr/bofip/6230-PGP.html/identifiant%3DBOI-BIC-PVMV-40-10-10-30-20120912",[6411],{"data":6412,"marks":6413,"value":6415,"nodeType":62},{},[6414],{"type":75},"exonérations de plus-values",{"data":6417,"marks":6418,"value":6419,"nodeType":62},{},[]," professionnelles existent pour les petites entreprises selon leur chiffre d'affaires et la durée de détention. Consultez votre expert-comptable pour optimiser la fiscalité de vos cessions d'actifs incorporels.",{"data":6421,"content":6422,"nodeType":263},{},[6423],{"data":6424,"marks":6425,"value":6426,"nodeType":62},{},[],"Comment suivre et réévaluer vos immobilisations incorporelles ?",{"data":6428,"content":6429,"nodeType":111},{},[6430],{"data":6431,"marks":6432,"value":6433,"nodeType":62},{},[],"Dépréciation et test de valeur annuel",{"data":6435,"content":6436,"nodeType":58},{},[6437,6441,6450,6454,6459,6463,6468,6472],{"data":6438,"marks":6439,"value":6440,"nodeType":62},{},[],"À chaque ",{"data":6442,"content":6444,"nodeType":67},{"uri":6443},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cloture-comptable/",[6445],{"data":6446,"marks":6447,"value":6449,"nodeType":62},{},[6448],{"type":75},"clôture d'exercice",{"data":6451,"marks":6452,"value":6453,"nodeType":62},{},[],", vous devez vérifier que vos immobilisations incorporelles n'ont ",{"data":6455,"marks":6456,"value":6458,"nodeType":62},{},[6457],{"type":274},"pas perdu durablement ",{"data":6460,"marks":6461,"value":6462,"nodeType":62},{},[],"de la valeur. Ce ",{"data":6464,"marks":6465,"value":6467,"nodeType":62},{},[6466],{"type":274},"test de valeur annuel",{"data":6469,"marks":6470,"value":6471,"nodeType":62},{},[]," permet d'identifier les ",{"data":6473,"marks":6474,"value":6476,"nodeType":62},{},[6475],{"type":274},"actifs surévalués.",{"data":6478,"content":6479,"nodeType":58},{},[6480,6484],{"data":6481,"marks":6482,"value":6483,"nodeType":62},{},[],"Quand constater une ",{"data":6485,"marks":6486,"value":6488,"nodeType":62},{},[6487],{"type":274},"dépréciation ?",{"data":6490,"content":6491,"nodeType":777},{},[6492,6502,6512],{"data":6493,"content":6494,"nodeType":781},{},[6495],{"data":6496,"content":6497,"nodeType":58},{},[6498],{"data":6499,"marks":6500,"value":6501,"nodeType":62},{},[],"Obsolescence technologique (logiciel dépassé)",{"data":6503,"content":6504,"nodeType":781},{},[6505],{"data":6506,"content":6507,"nodeType":58},{},[6508],{"data":6509,"marks":6510,"value":6511,"nodeType":62},{},[],"Baisse d'activité rendant l'actif moins utile",{"data":6513,"content":6514,"nodeType":781},{},[6515],{"data":6516,"content":6517,"nodeType":58},{},[6518],{"data":6519,"marks":6520,"value":6521,"nodeType":62},{},[],"Évolution réglementaire limitant l'exploitation (brevet)",{"data":6523,"content":6524,"nodeType":58},{},[6525,6529,6534],{"data":6526,"marks":6527,"value":6528,"nodeType":62},{},[],"Cette provision est ",{"data":6530,"marks":6531,"value":6533,"nodeType":62},{},[6532],{"type":274},"déductible fiscalement",{"data":6535,"marks":6536,"value":6537,"nodeType":62},{},[]," si la perte de valeur est justifiée et durable.",{"data":6539,"content":6540,"nodeType":111},{},[6541],{"data":6542,"marks":6543,"value":6544,"nodeType":62},{},[],"Réévaluation des immobilisations incorporelles",{"data":6546,"content":6547,"nodeType":58},{},[6548,6552,6557,6561,6566,6570,6575],{"data":6549,"marks":6550,"value":6551,"nodeType":62},{},[],"En France, la ",{"data":6553,"marks":6554,"value":6556,"nodeType":62},{},[6555],{"type":274},"réévaluation libre",{"data":6558,"marks":6559,"value":6560,"nodeType":62},{},[]," des immobilisations incorporelles est",{"data":6562,"marks":6563,"value":6565,"nodeType":62},{},[6564],{"type":274}," interdite par le PCG. ",{"data":6567,"marks":6568,"value":6569,"nodeType":62},{},[],"Vous ne pouvez pas augmenter arbitrairement la valeur d'un brevet ou d'une marque au bilan, même si leur",{"data":6571,"marks":6572,"value":6574,"nodeType":62},{},[6573],{"type":274}," valeur vénale",{"data":6576,"marks":6577,"value":6578,"nodeType":62},{},[]," (prix de marché) a considérablement augmenté.",{"data":6580,"content":6581,"nodeType":58},{},[6582,6587],{"data":6583,"marks":6584,"value":6586,"nodeType":62},{},[6585],{"type":274},"Exception : ",{"data":6588,"marks":6589,"value":6590,"nodeType":62},{},[],"réévaluation légale exceptionnelle décidée par l'État (très rare).",{"data":6592,"content":6593,"nodeType":58},{},[6594,6598,6603],{"data":6595,"marks":6596,"value":6597,"nodeType":62},{},[],"Cette",{"data":6599,"marks":6600,"value":6602,"nodeType":62},{},[6601],{"type":274}," règle prudentielle ",{"data":6604,"marks":6605,"value":6606,"nodeType":62},{},[],"évite les surévaluations artificielles du patrimoine de l'entreprise.",{"data":6608,"content":6609,"nodeType":111},{},[6610],{"data":6611,"marks":6612,"value":6613,"nodeType":62},{},[],"Outils de suivi obligatoires",{"data":6615,"content":6616,"nodeType":58},{},[6617,6621,6626,6630],{"data":6618,"marks":6619,"value":6620,"nodeType":62},{},[],"Votre entreprise doit tenir à jour ",{"data":6622,"marks":6623,"value":6625,"nodeType":62},{},[6624],{"type":274},"trois documents ",{"data":6627,"marks":6628,"value":6629,"nodeType":62},{},[],"pour assurer un",{"data":6631,"marks":6632,"value":6634,"nodeType":62},{},[6633],{"type":274}," suivi rigoureux :",{"data":6636,"content":6637,"nodeType":3722},{},[6638,6653,6668],{"data":6639,"content":6640,"nodeType":781},{},[6641],{"data":6642,"content":6643,"nodeType":58},{},[6644,6649],{"data":6645,"marks":6646,"value":6648,"nodeType":62},{},[6647],{"type":274},"Tableau des immobilisations ",{"data":6650,"marks":6651,"value":6652,"nodeType":62},{},[],": mouvements d'acquisition, cession, mise au rebut ",{"data":6654,"content":6655,"nodeType":781},{},[6656],{"data":6657,"content":6658,"nodeType":58},{},[6659,6664],{"data":6660,"marks":6661,"value":6663,"nodeType":62},{},[6662],{"type":274},"Tableau d'amortissements ",{"data":6665,"marks":6666,"value":6667,"nodeType":62},{},[],": dotations annuelles et cumuls ",{"data":6669,"content":6670,"nodeType":781},{},[6671],{"data":6672,"content":6673,"nodeType":58},{},[6674,6679],{"data":6675,"marks":6676,"value":6678,"nodeType":62},{},[6677],{"type":274},"Fichier d'inventaire comptable ",{"data":6680,"marks":6681,"value":6682,"nodeType":62},{},[],": liste exhaustive mise à jour chaque année",{"data":6684,"content":6685,"nodeType":58},{},[6686],{"data":6687,"marks":6688,"value":6689,"nodeType":62},{},[],"Ces outils facilitent le contrôle interne et les vérifications lors d'un audit ou d'un contrôle fiscal.",{"data":6691,"content":6692,"nodeType":263},{},[6693],{"data":6694,"marks":6695,"value":6696,"nodeType":62},{},[],"Pourquoi les immobilisations incorporelles sont-elles stratégiques pour votre entreprise ?",{"data":6698,"content":6699,"nodeType":111},{},[6700],{"data":6701,"marks":6702,"value":6703,"nodeType":62},{},[],"Impact sur le bilan et différence entre valeur comptable et valeur vénale",{"data":6705,"content":6706,"nodeType":58},{},[6707,6711,6715,6724,6728,6733,6737,6742],{"data":6708,"marks":6709,"value":6710,"nodeType":62},{},[],"Les immobilisations incorporelles apparaissent à",{"data":6712,"marks":6713,"value":467,"nodeType":62},{},[6714],{"type":274},{"data":6716,"content":6718,"nodeType":67},{"uri":6717},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/actif-et-passif/",[6719],{"data":6720,"marks":6721,"value":6723,"nodeType":62},{},[6722],{"type":75},"l'actif du bilan",{"data":6725,"marks":6726,"value":6727,"nodeType":62},{},[]," et enrichissent le ",{"data":6729,"marks":6730,"value":6732,"nodeType":62},{},[6731],{"type":274},"patrimoine ",{"data":6734,"marks":6735,"value":6736,"nodeType":62},{},[],"de l'entreprise. Elles influencent directement votre",{"data":6738,"marks":6739,"value":6741,"nodeType":62},{},[6740],{"type":274}," capacité d'emprunt ",{"data":6743,"marks":6744,"value":6745,"nodeType":62},{},[],"et votre crédibilité auprès des investisseurs.",{"data":6747,"content":6748,"nodeType":58},{},[6749],{"data":6750,"marks":6751,"value":6752,"nodeType":62},{},[],"Valeur Nette Comptable (VNC) vs Valeur vénale :",{"data":6754,"content":6755,"nodeType":58},{},[6756,6759,6764,6768,6772,6776,6781],{"data":6757,"marks":6758,"value":3538,"nodeType":62},{},[],{"data":6760,"marks":6761,"value":6763,"nodeType":62},{},[6762],{"type":274},"valeur comptable",{"data":6765,"marks":6766,"value":6767,"nodeType":62},{},[]," inscrite au bilan reflète le",{"data":6769,"marks":6770,"value":467,"nodeType":62},{},[6771],{"type":274},{"data":6773,"marks":6774,"value":6775,"nodeType":62},{},[],"coût d'origine diminué des amortissements. Mais la ",{"data":6777,"marks":6778,"value":6780,"nodeType":62},{},[6779],{"type":274},"valeur vénale",{"data":6782,"marks":6783,"value":6784,"nodeType":62},{},[]," (prix de marché réel) peut être très différente.",{"data":6786,"content":6787,"nodeType":58},{},[6788,6792],{"data":6789,"marks":6790,"value":4515,"nodeType":62},{},[6791],{"type":274},{"data":6793,"marks":6794,"value":6795,"nodeType":62},{},[]," : une marque déposée achetée 10 000 € et amortie sur 10 ans affiche une VNC de 5 000 € après 5 ans. Mais grâce à la notoriété acquise, sa valeur vénale atteint désormais 100 000 €. Cet écart de 95 000 € représente une plus-value latente invisible au bilan.",{"data":6797,"content":6798,"nodeType":58},{},[6799,6803,6808],{"data":6800,"marks":6801,"value":6802,"nodeType":62},{},[],"Cette différence explique pourquoi certaines entreprises technologiques affichent des ",{"data":6804,"marks":6805,"value":6807,"nodeType":62},{},[6806],{"type":274},"valorisations boursières très supérieures",{"data":6809,"marks":6810,"value":6811,"nodeType":62},{},[]," à leurs capitaux propres comptables.",{"data":6813,"content":6814,"nodeType":111},{},[6815],{"data":6816,"marks":6817,"value":6818,"nodeType":62},{},[],"Avantage concurrentiel et propriété intellectuelle",{"data":6820,"content":6821,"nodeType":58},{},[6822,6825,6830,6834,6839],{"data":6823,"marks":6824,"value":665,"nodeType":62},{},[],{"data":6826,"marks":6827,"value":6829,"nodeType":62},{},[6828],{"type":274},"brevets, marques et licences ",{"data":6831,"marks":6832,"value":6833,"nodeType":62},{},[],"confèrent un ",{"data":6835,"marks":6836,"value":6838,"nodeType":62},{},[6837],{"type":274},"monopole d'exploitation",{"data":6840,"marks":6841,"value":6842,"nodeType":62},{},[]," qui protège votre position sur le marché. Une gestion active de votre propriété intellectuelle permet de :",{"data":6844,"content":6845,"nodeType":777},{},[6846,6856,6866],{"data":6847,"content":6848,"nodeType":781},{},[6849],{"data":6850,"content":6851,"nodeType":58},{},[6852],{"data":6853,"marks":6854,"value":6855,"nodeType":62},{},[],"Protéger vos innovations contre la concurrence",{"data":6857,"content":6858,"nodeType":781},{},[6859],{"data":6860,"content":6861,"nodeType":58},{},[6862],{"data":6863,"marks":6864,"value":6865,"nodeType":62},{},[],"Générer des revenus de licence d'exploitation",{"data":6867,"content":6868,"nodeType":781},{},[6869],{"data":6870,"content":6871,"nodeType":58},{},[6872],{"data":6873,"marks":6874,"value":6875,"nodeType":62},{},[],"Renforcer votre positionnement stratégique",{"data":6877,"content":6878,"nodeType":111},{},[6879],{"data":6880,"marks":6881,"value":6882,"nodeType":62},{},[],"Économie numérique et capital immatériel",{"data":6884,"content":6885,"nodeType":58},{},[6886,6890,6895,6899,6904],{"data":6887,"marks":6888,"value":6889,"nodeType":62},{},[],"Dans ",{"data":6891,"marks":6892,"value":6894,"nodeType":62},{},[6893],{"type":274},"l'économie numérique",{"data":6896,"marks":6897,"value":6898,"nodeType":62},{},[],", le capital immatériel devient l'actif stratégique principal. Les ",{"data":6900,"marks":6901,"value":6903,"nodeType":62},{},[6902],{"type":274},"startups, éditeurs de logiciels et entreprises technologiques",{"data":6905,"marks":6906,"value":6907,"nodeType":62},{},[]," fondent leur modèle sur des actifs immatériels :",{"data":6909,"content":6910,"nodeType":777},{},[6911,6921,6931],{"data":6912,"content":6913,"nodeType":781},{},[6914],{"data":6915,"content":6916,"nodeType":58},{},[6917],{"data":6918,"marks":6919,"value":6920,"nodeType":62},{},[],"Logiciels propriétaires",{"data":6922,"content":6923,"nodeType":781},{},[6924],{"data":6925,"content":6926,"nodeType":58},{},[6927],{"data":6928,"marks":6929,"value":6930,"nodeType":62},{},[],"Algorithmes et bases de données",{"data":6932,"content":6933,"nodeType":781},{},[6934],{"data":6935,"content":6936,"nodeType":58},{},[6937],{"data":6938,"marks":6939,"value":6940,"nodeType":62},{},[],"Recherche et développement",{"data":6942,"content":6943,"nodeType":58},{},[6944,6948,6953,6957,6962],{"data":6945,"marks":6946,"value":6947,"nodeType":62},{},[],"Un bilan riche en immobilisations incorporelles témoigne d'une ",{"data":6949,"marks":6950,"value":6952,"nodeType":62},{},[6951],{"type":274},"forte capacité d'innovation",{"data":6954,"marks":6955,"value":6956,"nodeType":62},{},[]," et d'un ",{"data":6958,"marks":6959,"value":6961,"nodeType":62},{},[6960],{"type":274},"potentiel de croissance élevé",{"data":6963,"marks":6964,"value":6965,"nodeType":62},{},[],", critères essentiels pour les investisseurs et partenaires financiers.",{"data":6967,"content":6968,"nodeType":263},{},[6969],{"data":6970,"marks":6971,"value":6972,"nodeType":62},{},[],"FAQ ",{"data":6974,"content":6975,"nodeType":111},{},[6976],{"data":6977,"marks":6978,"value":3848,"nodeType":62},{},[],{"data":6980,"content":6981,"nodeType":58},{},[6982],{"data":6983,"marks":6984,"value":6985,"nodeType":62},{},[],"C'est un actif immatériel sans substance physique (logiciel, brevet, marque) détenu durablement par l'entreprise et générant une valeur économique positive. Elle est inscrite à l'actif du bilan et généralement amortissable.",{"data":6987,"content":6988,"nodeType":111},{},[6989],{"data":6990,"marks":6991,"value":6992,"nodeType":62},{},[],"Quelle est la différence entre immobilisation corporelle et incorporelle ?",{"data":6994,"content":6995,"nodeType":58},{},[6996],{"data":6997,"marks":6998,"value":6999,"nodeType":62},{},[],"L'immobilisation corporelle est un actif physique tangible (bâtiment, véhicule), tandis que l'incorporelle est un actif immatériel intangible (brevet, logiciel). Les deux sont des actifs immobilisés au bilan.",{"data":7001,"content":7002,"nodeType":111},{},[7003],{"data":7004,"marks":7005,"value":5310,"nodeType":62},{},[],{"data":7007,"content":7008,"nodeType":58},{},[7009],{"data":7010,"marks":7011,"value":7012,"nodeType":62},{},[],"Utilisez les comptes de classe 20 (201 à 208) selon la nature de l'actif. Débitez le compte d'immobilisation et créditez le fournisseur (pour les immobilisations achetées) ou la production immobilisée (créée en interne).",{"data":7014,"content":7015,"nodeType":111},{},[7016],{"data":7017,"marks":7018,"value":7019,"nodeType":62},{},[],"Quelle est la durée d'amortissement d'un logiciel ?",{"data":7021,"content":7022,"nodeType":58},{},[7023],{"data":7024,"marks":7025,"value":7026,"nodeType":62},{},[],"Un logiciel acheté s'amortit généralement sur 1 à 3 ans, un logiciel développé en interne sur 3 à 5 ans selon sa complexité et sa durée d'utilité prévisionnelle pour l'activité de l'entreprise.",{"metadata":7028,"sys":7031,"fields":7034},{"tags":7029,"concepts":7030},[],[],{"id":7032,"updatedAt":7033},"5OuSXM0yOhRZmkLqxSid6U","2026-05-11T09:38:39.087Z",{"slug":7035,"title":7036,"cover":7037,"category":7057,"publishedAt":7069,"content":7070},"carry-back","Carry back : définition, calcul et avantages en 2026",{"metadata":7038,"sys":7041,"fields":7048},{"tags":7039,"concepts":7040},[],[],{"space":7042,"id":7044,"type":168,"createdAt":7045,"updatedAt":7045,"environment":7046,"publishedVersion":97,"revision":318,"locale":27},{"sys":7043},{"type":10,"linkType":11,"id":12},"1dCw1iKg9soHVGDocpjApR","2026-05-11T09:32:08.052Z",{"sys":7047},{"id":19,"type":10,"linkType":20},{"title":7049,"description":7050,"file":7051},"Carry back","Cover article carry back",{"url":7052,"details":7053,"fileName":7056,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/1dCw1iKg9soHVGDocpjApR/846179e2069794733818dc164b139c0a/carry_back.webp",{"size":7054,"image":7055},82870,{"width":400,"height":401},"carry back.webp",{"metadata":7058,"sys":7061,"fields":7068},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":7064,"publishedVersion":45,"revision":318,"contentType":7066,"locale":27},{"sys":7063},{"type":10,"linkType":11,"id":12},{"sys":7065},{"id":19,"type":10,"linkType":20},{"sys":7067},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-11",{"data":7071,"content":7072,"nodeType":54},{},[7073,7089,7105,7112,7119,7165,7216,7237,7244,7260,7390,7405,7511,7518,7525,7532,7557,7564,7580,7587,7599,7622,7629,7650,7729,7748,7755,7778,7803,7815,7822,7865,7872,7879,7903,7919,7927,7980,7996,8003,8028,8036,8044,8067,8075,8098,8106,8201,8208,8240,8248,8276,8284,8297,8304,8351,8388,8395,8402,8435,8442,8481,8489,8522,8529,8554,8570,8593,8600,8625,8641,8704,8738,8754,8761,8768,8793,8829,8852,8868,8875,8899,9004,9020,9027,9064,9072,9095,9116,9245,9277,9284,9292,9419,9426,9441,9448,9455,9479,9748,9755,9762,9774,9851,9873,9880,9901,9909,9916,9924,9931,9939,9946,9954,9961,9968,9975,9991,10044,10060,10080,10086,10093,10100,10107,10114,10121,10128,10135],{"data":7074,"content":7075,"nodeType":58},{},[7076,7080,7085],{"data":7077,"marks":7078,"value":7079,"nodeType":62},{},[],"Votre entreprise a subi un déficit fiscal cette année alors qu'elle était bénéficiaire l'an dernier ? Vous pourriez récupérer une partie de l'impôt sur les sociétés déjà payé. Le ",{"data":7081,"marks":7082,"value":7084,"nodeType":62},{},[7083],{"type":274},"carry back",{"data":7086,"marks":7087,"value":7088,"nodeType":62},{},[],", aussi appelé report en arrière des déficits, permet de reporter votre déficit actuel sur le bénéfice de l'exercice précédent et d'obtenir une créance fiscale auprès de l'administration. ",{"data":7090,"content":7091,"nodeType":58},{},[7092,7096,7101],{"data":7093,"marks":7094,"value":7095,"nodeType":62},{},[],"Quelles sont les conditions pour en bénéficier ? Comment calculer le montant récupérable ? Quelles démarches accomplir ? Dans cet article, vous découvrirez tout sur le ",{"data":7097,"marks":7098,"value":7100,"nodeType":62},{},[7099],{"type":274},"carry back ",{"data":7102,"marks":7103,"value":7104,"nodeType":62},{},[],": définition, calcul, avantages et procédure de demande pour optimiser votre fiscalité.",{"data":7106,"content":7107,"nodeType":263},{},[7108],{"data":7109,"marks":7110,"value":7111,"nodeType":62},{},[],"Qu'est-ce que le carry back ou report en arrière des déficits ?",{"data":7113,"content":7114,"nodeType":111},{},[7115],{"data":7116,"marks":7117,"value":7118,"nodeType":62},{},[],"Définition du carry back",{"data":7120,"content":7121,"nodeType":58},{},[7122,7125,7129,7133,7138,7142,7147,7151,7156,7160],{"data":7123,"marks":7124,"value":3391,"nodeType":62},{},[],{"data":7126,"marks":7127,"value":7084,"nodeType":62},{},[7128],{"type":274},{"data":7130,"marks":7131,"value":7132,"nodeType":62},{},[],", également appelé",{"data":7134,"marks":7135,"value":7137,"nodeType":62},{},[7136],{"type":274}," report en arrière des déficits",{"data":7139,"marks":7140,"value":7141,"nodeType":62},{},[],", est un ",{"data":7143,"marks":7144,"value":7146,"nodeType":62},{},[7145],{"type":274},"mécanisme fiscal ",{"data":7148,"marks":7149,"value":7150,"nodeType":62},{},[],"permettant à une entreprise de",{"data":7152,"marks":7153,"value":7155,"nodeType":62},{},[7154],{"type":274}," reporter un déficit fiscal ",{"data":7157,"marks":7158,"value":7159,"nodeType":62},{},[],"constaté lors d'un exercice ",{"data":7161,"marks":7162,"value":7164,"nodeType":62},{},[7163],{"type":274},"sur le bénéfice de l'exercice précédent.",{"data":7166,"content":7167,"nodeType":58},{},[7168,7172,7177,7181,7185,7189,7194,7198,7203,7212],{"data":7169,"marks":7170,"value":7171,"nodeType":62},{},[],"Concrètement, si votre entreprise génère un déficit en année N alors qu'elle était bénéficiaire en année N-1, vous pouvez « ",{"data":7173,"marks":7174,"value":7176,"nodeType":62},{},[7175],{"type":274},"revenir en arrière ",{"data":7178,"marks":7179,"value":7180,"nodeType":62},{},[],"»",{"data":7182,"marks":7183,"value":467,"nodeType":62},{},[7184],{"type":274},{"data":7186,"marks":7187,"value":7188,"nodeType":62},{},[],"pour diminuer le bénéfice imposable de l'année précédente. Cette opération génère une",{"data":7190,"marks":7191,"value":7193,"nodeType":62},{},[7192],{"type":274}," créance fiscale ",{"data":7195,"marks":7196,"value":7197,"nodeType":62},{},[],"correspondant au ",{"data":7199,"marks":7200,"value":7202,"nodeType":62},{},[7201],{"type":274},"trop-perçu d'",{"data":7204,"content":7206,"nodeType":67},{"uri":7205},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-les-societes-is/",[7207],{"data":7208,"marks":7209,"value":7211,"nodeType":62},{},[7210],{"type":75},"impôt sur les sociétés",{"data":7213,"marks":7214,"value":7215,"nodeType":62},{},[]," déjà versé à l'administration.",{"data":7217,"content":7218,"nodeType":58},{},[7219,7223,7228,7232],{"data":7220,"marks":7221,"value":7222,"nodeType":62},{},[],"Le carry back constitue donc un ",{"data":7224,"marks":7225,"value":7227,"nodeType":62},{},[7226],{"type":274},"véritable outil fiscal d'optimisation",{"data":7229,"marks":7230,"value":7231,"nodeType":62},{},[]," permettant de reporter une perte fiscale pour",{"data":7233,"marks":7234,"value":7236,"nodeType":62},{},[7235],{"type":274}," améliorer la trésorerie de l'entreprise.",{"data":7238,"content":7239,"nodeType":111},{},[7240],{"data":7241,"marks":7242,"value":7243,"nodeType":62},{},[],"Qui peut bénéficier du carry back ?",{"data":7245,"content":7246,"nodeType":58},{},[7247,7251,7256],{"data":7248,"marks":7249,"value":7250,"nodeType":62},{},[],"Seules les ",{"data":7252,"marks":7253,"value":7255,"nodeType":62},{},[7254],{"type":274},"entreprises soumises à l'impôt sur les sociétés (IS)",{"data":7257,"marks":7258,"value":7259,"nodeType":62},{},[]," peuvent utiliser ce dispositif fiscal. Sont donc concernées :",{"data":7261,"content":7262,"nodeType":777},{},[7263,7329,7359],{"data":7264,"content":7265,"nodeType":781},{},[7266],{"data":7267,"content":7268,"nodeType":58},{},[7269,7272,7277,7280,7289,7293,7301,7305,7314,7317,7325],{"data":7270,"marks":7271,"value":665,"nodeType":62},{},[],{"data":7273,"marks":7274,"value":7276,"nodeType":62},{},[7275],{"type":274},"sociétés commerciales :",{"data":7278,"marks":7279,"value":467,"nodeType":62},{},[],{"data":7281,"content":7283,"nodeType":67},{"uri":7282},"https://www.clementine.fr/blog/creation-et-financement/eurl/",[7284],{"data":7285,"marks":7286,"value":7288,"nodeType":62},{},[7287],{"type":75},"EURL",{"data":7290,"marks":7291,"value":7292,"nodeType":62},{},[],"/",{"data":7294,"content":7296,"nodeType":67},{"uri":7295},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-sarl/",[7297],{"data":7298,"marks":7299,"value":1928,"nodeType":62},{},[7300],{"type":75},{"data":7302,"marks":7303,"value":7304,"nodeType":62},{},[]," (Société à Responsabilité Limitée Unipersonnelle ou non), ",{"data":7306,"content":7308,"nodeType":67},{"uri":7307},"https://www.clementine.fr/blog/creation-et-financement/sasu/",[7309],{"data":7310,"marks":7311,"value":7313,"nodeType":62},{},[7312],{"type":75},"SASU",{"data":7315,"marks":7316,"value":7292,"nodeType":62},{},[],{"data":7318,"content":7320,"nodeType":67},{"uri":7319},"https://www.clementine.fr/blog/creation-et-financement/sas/",[7321],{"data":7322,"marks":7323,"value":1956,"nodeType":62},{},[7324],{"type":75},{"data":7326,"marks":7327,"value":7328,"nodeType":62},{},[]," (Société par Actions Simplifiée Unipersonnelle ou non), SA (Société Anonyme)",{"data":7330,"content":7331,"nodeType":781},{},[7332],{"data":7333,"content":7334,"nodeType":58},{},[7335,7338,7343,7347,7355],{"data":7336,"marks":7337,"value":665,"nodeType":62},{},[],{"data":7339,"marks":7340,"value":7342,"nodeType":62},{},[7341],{"type":274},"sociétés civiles",{"data":7344,"marks":7345,"value":7346,"nodeType":62},{},[]," ayant opté pour l'IS (",{"data":7348,"content":7350,"nodeType":67},{"uri":7349},"https://www.clementine.fr/blog/creation-et-financement/sci/",[7351],{"data":7352,"marks":7353,"value":2580,"nodeType":62},{},[7354],{"type":75},{"data":7356,"marks":7357,"value":7358,"nodeType":62},{},[]," notamment - Société Civile Immobilière)",{"data":7360,"content":7361,"nodeType":781},{},[7362],{"data":7363,"content":7364,"nodeType":58},{},[7365,7368,7377,7381,7386],{"data":7366,"marks":7367,"value":665,"nodeType":62},{},[],{"data":7369,"content":7370,"nodeType":67},{"uri":2574},[7371],{"data":7372,"marks":7373,"value":7376,"nodeType":62},{},[7374,7375],{"type":75},{"type":274},"entreprises individuelles",{"data":7378,"marks":7379,"value":7380,"nodeType":62},{},[]," imposées à",{"data":7382,"marks":7383,"value":7385,"nodeType":62},{},[7384],{"type":274}," l'IS",{"data":7387,"marks":7388,"value":7389,"nodeType":62},{},[]," (sur option)",{"data":7391,"content":7392,"nodeType":58},{},[7393,7397,7402],{"data":7394,"marks":7395,"value":7396,"nodeType":62},{},[],"En revanche,",{"data":7398,"marks":7399,"value":7401,"nodeType":62},{},[7400],{"type":274}," sont exclues du carry back",{"data":7403,"marks":7404,"value":808,"nodeType":62},{},[],{"data":7406,"content":7407,"nodeType":777},{},[7408,7438,7479],{"data":7409,"content":7410,"nodeType":781},{},[7411],{"data":7412,"content":7413,"nodeType":58},{},[7414,7417,7422,7430,7434],{"data":7415,"marks":7416,"value":665,"nodeType":62},{},[],{"data":7418,"marks":7419,"value":7421,"nodeType":62},{},[7420],{"type":274},"auto-entrepreneurs et ",{"data":7423,"content":7424,"nodeType":67},{"uri":1439},[7425],{"data":7426,"marks":7427,"value":7429,"nodeType":62},{},[7428],{"type":75},"micro-entreprises",{"data":7431,"marks":7432,"value":467,"nodeType":62},{},[7433],{"type":274},{"data":7435,"marks":7436,"value":7437,"nodeType":62},{},[],"au régime micro-fiscal",{"data":7439,"content":7440,"nodeType":781},{},[7441],{"data":7442,"content":7443,"nodeType":58},{},[7444,7447,7452,7456,7461,7471,7475],{"data":7445,"marks":7446,"value":3463,"nodeType":62},{},[],{"data":7448,"marks":7449,"value":7451,"nodeType":62},{},[7450],{"type":274}," entreprises individuelles",{"data":7453,"marks":7454,"value":7455,"nodeType":62},{},[]," imposées à ",{"data":7457,"marks":7458,"value":7460,"nodeType":62},{},[7459],{"type":274},"l'",{"data":7462,"content":7464,"nodeType":67},{"uri":7463},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-le-revenu-ir/",[7465],{"data":7466,"marks":7467,"value":7470,"nodeType":62},{},[7468,7469],{"type":75},{"type":274},"impôt sur le revenu",{"data":7472,"marks":7473,"value":467,"nodeType":62},{},[7474],{"type":274},{"data":7476,"marks":7477,"value":7478,"nodeType":62},{},[],"(IR)",{"data":7480,"content":7481,"nodeType":781},{},[7482],{"data":7483,"content":7484,"nodeType":58},{},[7485,7488,7493,7503,7507],{"data":7486,"marks":7487,"value":665,"nodeType":62},{},[],{"data":7489,"marks":7490,"value":7492,"nodeType":62},{},[7491],{"type":274},"professions libérales en ",{"data":7494,"content":7496,"nodeType":67},{"uri":7495},"https://www.clementine.fr/blog/taxes-et-impots/bic-ou-bnc/",[7497],{"data":7498,"marks":7499,"value":7502,"nodeType":62},{},[7500,7501],{"type":75},{"type":274},"BNC",{"data":7504,"marks":7505,"value":467,"nodeType":62},{},[7506],{"type":274},{"data":7508,"marks":7509,"value":7510,"nodeType":62},{},[],"ne relevant pas de l'IS",{"data":7512,"content":7513,"nodeType":263},{},[7514],{"data":7515,"marks":7516,"value":7517,"nodeType":62},{},[],"Quelles sont les conditions pour bénéficier du carry back ? ",{"data":7519,"content":7520,"nodeType":111},{},[7521],{"data":7522,"marks":7523,"value":7524,"nodeType":62},{},[],"Les 4 conditions obligatoires",{"data":7526,"content":7527,"nodeType":4444},{},[7528],{"data":7529,"marks":7530,"value":7531,"nodeType":62},{},[],"Condition 1 : Constater un déficit fiscal en année N",{"data":7533,"content":7534,"nodeType":58},{},[7535,7539,7544,7548,7553],{"data":7536,"marks":7537,"value":7538,"nodeType":62},{},[],"L'exercice en cours doit se solder par un ",{"data":7540,"marks":7541,"value":7543,"nodeType":62},{},[7542],{"type":274},"déficit fiscal",{"data":7545,"marks":7546,"value":7547,"nodeType":62},{},[],", et non simplement comptable. Ce déficit s'obtient ",{"data":7549,"marks":7550,"value":7552,"nodeType":62},{},[7551],{"type":274},"après retraitements fiscaux ",{"data":7554,"marks":7555,"value":7556,"nodeType":62},{},[],"et calcul du résultat fiscal soumis à l'impôt sur les sociétés.",{"data":7558,"content":7559,"nodeType":4444},{},[7560],{"data":7561,"marks":7562,"value":7563,"nodeType":62},{},[],"Condition 2 : Avoir réalisé un bénéfice fiscal en année N-1",{"data":7565,"content":7566,"nodeType":58},{},[7567,7571,7576],{"data":7568,"marks":7569,"value":7570,"nodeType":62},{},[],"L'exercice précédent doit obligatoirement ",{"data":7572,"marks":7573,"value":7575,"nodeType":62},{},[7574],{"type":274},"être bénéficiaire. ",{"data":7577,"marks":7578,"value":7579,"nodeType":62},{},[],"Si l'année N-1 affiche elle-même un déficit, le carry back devient impossible. Votre entreprise ne pourra alors utiliser que le report en avant.",{"data":7581,"content":7582,"nodeType":4444},{},[7583],{"data":7584,"marks":7585,"value":7586,"nodeType":62},{},[],"Condition 3 : Respecter les plafonds de montant",{"data":7588,"content":7589,"nodeType":58},{},[7590,7594],{"data":7591,"marks":7592,"value":7593,"nodeType":62},{},[],"Le montant reportable est plafonné au ",{"data":7595,"marks":7596,"value":7598,"nodeType":62},{},[7597],{"type":274},"plus petit des deux montants suivants :",{"data":7600,"content":7601,"nodeType":777},{},[7602,7612],{"data":7603,"content":7604,"nodeType":781},{},[7605],{"data":7606,"content":7607,"nodeType":58},{},[7608],{"data":7609,"marks":7610,"value":7611,"nodeType":62},{},[],"Le bénéfice fiscal de l'exercice N-1",{"data":7613,"content":7614,"nodeType":781},{},[7615],{"data":7616,"content":7617,"nodeType":58},{},[7618],{"data":7619,"marks":7620,"value":7621,"nodeType":62},{},[],"1 000 000 €",{"data":7623,"content":7624,"nodeType":4444},{},[7625],{"data":7626,"marks":7627,"value":7628,"nodeType":62},{},[],"Condition 4 : Ne pas se trouver en situation bloquante",{"data":7630,"content":7631,"nodeType":58},{},[7632,7636,7641,7645],{"data":7633,"marks":7634,"value":7635,"nodeType":62},{},[],"Le carry back est ",{"data":7637,"marks":7638,"value":7640,"nodeType":62},{},[7639],{"type":274},"exclu",{"data":7642,"marks":7643,"value":7644,"nodeType":62},{},[]," si, au moment de la demande, ",{"data":7646,"marks":7647,"value":7649,"nodeType":62},{},[7648],{"type":274},"l'entreprise se trouve dans l'une de ces situations :",{"data":7651,"content":7652,"nodeType":777},{},[7653,7675,7697,7719],{"data":7654,"content":7655,"nodeType":781},{},[7656],{"data":7657,"content":7658,"nodeType":58},{},[7659,7662,7671],{"data":7660,"marks":7661,"value":78,"nodeType":62},{},[],{"data":7663,"content":7665,"nodeType":67},{"uri":7664},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/liquidation-judiciaire/",[7666],{"data":7667,"marks":7668,"value":7670,"nodeType":62},{},[7669],{"type":75},"Liquidation judiciaire",{"data":7672,"marks":7673,"value":7674,"nodeType":62},{},[]," prononcée ;",{"data":7676,"content":7677,"nodeType":781},{},[7678],{"data":7679,"content":7680,"nodeType":58},{},[7681,7684,7693],{"data":7682,"marks":7683,"value":78,"nodeType":62},{},[],{"data":7685,"content":7687,"nodeType":67},{"uri":7686},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cessation-d-activite/",[7688],{"data":7689,"marks":7690,"value":7692,"nodeType":62},{},[7691],{"type":75},"Cessation",{"data":7694,"marks":7695,"value":7696,"nodeType":62},{},[]," totale et définitive d'activité ;",{"data":7698,"content":7699,"nodeType":781},{},[7700],{"data":7701,"content":7702,"nodeType":58},{},[7703,7706,7715],{"data":7704,"marks":7705,"value":78,"nodeType":62},{},[],{"data":7707,"content":7709,"nodeType":67},{"uri":7708},"https://www.clementine.fr/blog/creation-et-financement/fusion-absorption/",[7710],{"data":7711,"marks":7712,"value":7714,"nodeType":62},{},[7713],{"type":75},"Fusion ou absorption",{"data":7716,"marks":7717,"value":7718,"nodeType":62},{},[]," en cours ;",{"data":7720,"content":7721,"nodeType":781},{},[7722],{"data":7723,"content":7724,"nodeType":58},{},[7725],{"data":7726,"marks":7727,"value":7728,"nodeType":62},{},[],"Cession totale des actifs. ",{"data":7730,"content":7731,"nodeType":58},{},[7732,7735,7740,7744],{"data":7733,"marks":7734,"value":1369,"nodeType":62},{},[],{"data":7736,"marks":7737,"value":843,"nodeType":62},{},[7738,7739],{"type":75},{"type":274},{"data":7741,"marks":7742,"value":808,"nodeType":62},{},[7743],{"type":274},{"data":7745,"marks":7746,"value":7747,"nodeType":62},{},[]," durant la crise COVID-19, une mesure exceptionnelle permettait de reporter les déficits des exercices clos entre juin 2020 et juin 2021 sur les trois exercices antérieurs (N-1, N-2, N-3) au lieu d'un seul. Cette disposition temporaire est aujourd'hui expirée.",{"data":7749,"content":7750,"nodeType":111},{},[7751],{"data":7752,"marks":7753,"value":7754,"nodeType":62},{},[],"Plafonds et limites du report en arrière",{"data":7756,"content":7757,"nodeType":58},{},[7758,7761,7765,7769,7774],{"data":7759,"marks":7760,"value":3391,"nodeType":62},{},[],{"data":7762,"marks":7763,"value":7084,"nodeType":62},{},[7764],{"type":274},{"data":7766,"marks":7767,"value":7768,"nodeType":62},{},[]," présente des ",{"data":7770,"marks":7771,"value":7773,"nodeType":62},{},[7772],{"type":274},"limites strictes ",{"data":7775,"marks":7776,"value":7777,"nodeType":62},{},[],"qui encadrent son utilisation.",{"data":7779,"content":7780,"nodeType":58},{},[7781,7786,7790,7799],{"data":7782,"marks":7783,"value":7785,"nodeType":62},{},[7784],{"type":274},"Limite de montant : ",{"data":7787,"marks":7788,"value":7789,"nodeType":62},{},[],"le déficit reportable ne peut excéder 1 000 000 €, même si votre déficit réel est supérieur. La partie du déficit dépassant ce plafond, ou dépassant le bénéfice de N-1, peut être reportée en avant sur les ",{"data":7791,"content":7793,"nodeType":67},{"uri":7792},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[7794],{"data":7795,"marks":7796,"value":7798,"nodeType":62},{},[7797],{"type":75},"exercices",{"data":7800,"marks":7801,"value":7802,"nodeType":62},{},[]," futurs sans limitation de durée.",{"data":7804,"content":7805,"nodeType":58},{},[7806,7811],{"data":7807,"marks":7808,"value":7810,"nodeType":62},{},[7809],{"type":274},"Limite d'antériorité :",{"data":7812,"marks":7813,"value":7814,"nodeType":62},{},[]," le report s'effectue uniquement sur l'exercice précédent (N-1). Vous ne pouvez pas choisir de reporter sur N-2 ou N-3, contrairement à certains dispositifs exceptionnels passés.",{"data":7816,"content":7817,"nodeType":58},{},[7818],{"data":7819,"marks":7820,"value":5795,"nodeType":62},{},[7821],{"type":274},{"data":7823,"content":7824,"nodeType":777},{},[7825,7835,7845,7855],{"data":7826,"content":7827,"nodeType":781},{},[7828],{"data":7829,"content":7830,"nodeType":58},{},[7831],{"data":7832,"marks":7833,"value":7834,"nodeType":62},{},[],"Bénéfice 2024 : 250 000 €",{"data":7836,"content":7837,"nodeType":781},{},[7838],{"data":7839,"content":7840,"nodeType":58},{},[7841],{"data":7842,"marks":7843,"value":7844,"nodeType":62},{},[],"Déficit 2025 : 1 200 000 €",{"data":7846,"content":7847,"nodeType":781},{},[7848],{"data":7849,"content":7850,"nodeType":58},{},[7851],{"data":7852,"marks":7853,"value":7854,"nodeType":62},{},[],"Montant reportable en carry back : 250 000 € (le plus petit montant)",{"data":7856,"content":7857,"nodeType":781},{},[7858],{"data":7859,"content":7860,"nodeType":58},{},[7861],{"data":7862,"marks":7863,"value":7864,"nodeType":62},{},[],"Solde de 950 000 € : reportable en avant sur les années suivantes",{"data":7866,"content":7867,"nodeType":263},{},[7868],{"data":7869,"marks":7870,"value":7871,"nodeType":62},{},[],"Comment calculer la créance de carry back ? ",{"data":7873,"content":7874,"nodeType":111},{},[7875],{"data":7876,"marks":7877,"value":7878,"nodeType":62},{},[],"Formule de calcul de la créance fiscale",{"data":7880,"content":7881,"nodeType":58},{},[7882,7885,7890,7894,7899],{"data":7883,"marks":7884,"value":3391,"nodeType":62},{},[],{"data":7886,"marks":7887,"value":7889,"nodeType":62},{},[7888],{"type":274},"calcul de la créance fiscale",{"data":7891,"marks":7892,"value":7893,"nodeType":62},{},[]," générée par le carry back repose sur une ",{"data":7895,"marks":7896,"value":7898,"nodeType":62},{},[7897],{"type":274},"formule simple ",{"data":7900,"marks":7901,"value":7902,"nodeType":62},{},[],"qui compare l'impôt initialement payé sur l'exercice N-1 avec l'impôt qui aurait dû être payé après imputation du déficit.",{"data":7904,"content":7905,"nodeType":58},{},[7906,7910,7915],{"data":7907,"marks":7908,"value":7909,"nodeType":62},{},[],"Soit la ",{"data":7911,"marks":7912,"value":7914,"nodeType":62},{},[7913],{"type":274},"créance de carry back ",{"data":7916,"marks":7917,"value":7918,"nodeType":62},{},[],"= IS payé en N-1 - IS recalculé après imputation du déficit",{"data":7920,"content":7921,"nodeType":58},{},[7922],{"data":7923,"marks":7924,"value":7926,"nodeType":62},{},[7925],{"type":274},"Détail du calcul :",{"data":7928,"content":7929,"nodeType":3722},{},[7930,7940,7950,7960,7970],{"data":7931,"content":7932,"nodeType":781},{},[7933],{"data":7934,"content":7935,"nodeType":58},{},[7936],{"data":7937,"marks":7938,"value":7939,"nodeType":62},{},[],"Identifiez le montant de la perte fiscale de l'exercice N",{"data":7941,"content":7942,"nodeType":781},{},[7943],{"data":7944,"content":7945,"nodeType":58},{},[7946],{"data":7947,"marks":7948,"value":7949,"nodeType":62},{},[],"Déterminez le montant reportable (plafonné à 1 M€ et au bénéfice N-1)",{"data":7951,"content":7952,"nodeType":781},{},[7953],{"data":7954,"content":7955,"nodeType":58},{},[7956],{"data":7957,"marks":7958,"value":7959,"nodeType":62},{},[],"Recalculez le bénéfice imposable N-1 : Bénéfice initial N-1 - Déficit reporté",{"data":7961,"content":7962,"nodeType":781},{},[7963],{"data":7964,"content":7965,"nodeType":58},{},[7966],{"data":7967,"marks":7968,"value":7969,"nodeType":62},{},[],"Calculez l'IS qui aurait dû être payé sur ce bénéfice recalculé",{"data":7971,"content":7972,"nodeType":781},{},[7973],{"data":7974,"content":7975,"nodeType":58},{},[7976],{"data":7977,"marks":7978,"value":7979,"nodeType":62},{},[],"La différence constitue votre créance fiscale",{"data":7981,"content":7982,"nodeType":58},{},[7983,7987,7992],{"data":7984,"marks":7985,"value":7986,"nodeType":62},{},[],"Cette créance représente le",{"data":7988,"marks":7989,"value":7991,"nodeType":62},{},[7990],{"type":274}," trop-perçu d'impôt ",{"data":7993,"marks":7994,"value":7995,"nodeType":62},{},[],"que l'administration fiscale vous doit, car vous avez initialement payé l'IS sur un bénéfice plus élevé que celui effectivement réalisé sur la période globale.",{"data":7997,"content":7998,"nodeType":111},{},[7999],{"data":8000,"marks":8001,"value":8002,"nodeType":62},{},[],"Exemple concret de calcul",{"data":8004,"content":8005,"nodeType":58},{},[8006,8010,8015,8019,8024],{"data":8007,"marks":8008,"value":8009,"nodeType":62},{},[],"Prenons le cas d'une ",{"data":8011,"marks":8012,"value":8014,"nodeType":62},{},[8013],{"type":274},"SARL ",{"data":8016,"marks":8017,"value":8018,"nodeType":62},{},[],"ayant connu une ",{"data":8020,"marks":8021,"value":8023,"nodeType":62},{},[8022],{"type":274},"année déficitaire",{"data":8025,"marks":8026,"value":8027,"nodeType":62},{},[]," après plusieurs exercices bénéficiaires.",{"data":8029,"content":8030,"nodeType":58},{},[8031],{"data":8032,"marks":8033,"value":8035,"nodeType":62},{},[8034],{"type":274},"Situation de départ :",{"data":8037,"content":8038,"nodeType":58},{},[8039],{"data":8040,"marks":8041,"value":8043,"nodeType":62},{},[8042],{"type":274},"Exercice 2023 (N-1) :",{"data":8045,"content":8046,"nodeType":777},{},[8047,8057],{"data":8048,"content":8049,"nodeType":781},{},[8050],{"data":8051,"content":8052,"nodeType":58},{},[8053],{"data":8054,"marks":8055,"value":8056,"nodeType":62},{},[],"Bénéfice fiscal : 300 000 €",{"data":8058,"content":8059,"nodeType":781},{},[8060],{"data":8061,"content":8062,"nodeType":58},{},[8063],{"data":8064,"marks":8065,"value":8066,"nodeType":62},{},[],"Impôt sur les sociétés payé : 75 000 € (taux de 25 %)",{"data":8068,"content":8069,"nodeType":58},{},[8070],{"data":8071,"marks":8072,"value":8074,"nodeType":62},{},[8073],{"type":274},"Exercice 2024 (N) :",{"data":8076,"content":8077,"nodeType":777},{},[8078,8088],{"data":8079,"content":8080,"nodeType":781},{},[8081],{"data":8082,"content":8083,"nodeType":58},{},[8084],{"data":8085,"marks":8086,"value":8087,"nodeType":62},{},[],"Déficit fiscal : 200 000 €",{"data":8089,"content":8090,"nodeType":781},{},[8091],{"data":8092,"content":8093,"nodeType":58},{},[8094],{"data":8095,"marks":8096,"value":8097,"nodeType":62},{},[],"Option pour le carry back",{"data":8099,"content":8100,"nodeType":58},{},[8101],{"data":8102,"marks":8103,"value":8105,"nodeType":62},{},[8104],{"type":274},"Calcul de la créance :",{"data":8107,"content":8108,"nodeType":3722},{},[8109,8128,8151,8166,8181],{"data":8110,"content":8111,"nodeType":781},{},[8112],{"data":8113,"content":8114,"nodeType":58},{},[8115,8119,8124],{"data":8116,"marks":8117,"value":8118,"nodeType":62},{},[],"Montant reportable =",{"data":8120,"marks":8121,"value":8123,"nodeType":62},{},[8122],{"type":274}," 200 000 €",{"data":8125,"marks":8126,"value":8127,"nodeType":62},{},[]," (inférieur au plafond de 1 M € et au bénéfice N-1)",{"data":8129,"content":8130,"nodeType":781},{},[8131],{"data":8132,"content":8133,"nodeType":58},{},[8134,8138,8142,8146],{"data":8135,"marks":8136,"value":8137,"nodeType":62},{},[],"Bénéfice N-1 recalculé =",{"data":8139,"marks":8140,"value":467,"nodeType":62},{},[8141],{"type":274},{"data":8143,"marks":8144,"value":8145,"nodeType":62},{},[],"300 000 € - 200 000 € = ",{"data":8147,"marks":8148,"value":8150,"nodeType":62},{},[8149],{"type":274},"100 000 €",{"data":8152,"content":8153,"nodeType":781},{},[8154],{"data":8155,"content":8156,"nodeType":58},{},[8157,8161],{"data":8158,"marks":8159,"value":8160,"nodeType":62},{},[],"IS qui aurait dû être payé en 2023 = 100 000 € × 25% = ",{"data":8162,"marks":8163,"value":8165,"nodeType":62},{},[8164],{"type":274},"25 000 €",{"data":8167,"content":8168,"nodeType":781},{},[8169],{"data":8170,"content":8171,"nodeType":58},{},[8172,8176],{"data":8173,"marks":8174,"value":8175,"nodeType":62},{},[],"IS effectivement payé en 2023 =",{"data":8177,"marks":8178,"value":8180,"nodeType":62},{},[8179],{"type":274}," 75 000 €",{"data":8182,"content":8183,"nodeType":781},{},[8184],{"data":8185,"content":8186,"nodeType":58},{},[8187,8192,8196],{"data":8188,"marks":8189,"value":8191,"nodeType":62},{},[8190],{"type":274},"Créance fiscale =",{"data":8193,"marks":8194,"value":8195,"nodeType":62},{},[]," 75 000 € - 25 000 € = ",{"data":8197,"marks":8198,"value":8200,"nodeType":62},{},[8199],{"type":274},"50 000 €",{"data":8202,"content":8203,"nodeType":111},{},[8204],{"data":8205,"marks":8206,"value":8207,"nodeType":62},{},[],"Cas particuliers : taux réduits et taux progressifs",{"data":8209,"content":8210,"nodeType":58},{},[8211,8214,8219,8223,8227,8236],{"data":8212,"marks":8213,"value":3391,"nodeType":62},{},[],{"data":8215,"marks":8216,"value":8218,"nodeType":62},{},[8217],{"type":274},"calcul se complexifie",{"data":8220,"marks":8221,"value":8222,"nodeType":62},{},[]," lorsque l'entreprise bénéficie du",{"data":8224,"marks":8225,"value":467,"nodeType":62},{},[8226],{"type":274},{"data":8228,"content":8230,"nodeType":67},{"uri":8229},"https://www.clementine.fr/blog/taxes-et-impots/taux-is/",[8231],{"data":8232,"marks":8233,"value":8235,"nodeType":62},{},[8234],{"type":75},"taux réduit d'IS de 15 % ",{"data":8237,"marks":8238,"value":8239,"nodeType":62},{},[],"applicable aux PME sur les premiers 42 500 € de bénéfice.",{"data":8241,"content":8242,"nodeType":58},{},[8243],{"data":8244,"marks":8245,"value":8247,"nodeType":62},{},[8246],{"type":274},"Exercice N-1 :",{"data":8249,"content":8250,"nodeType":777},{},[8251,8261],{"data":8252,"content":8253,"nodeType":781},{},[8254],{"data":8255,"content":8256,"nodeType":58},{},[8257],{"data":8258,"marks":8259,"value":8260,"nodeType":62},{},[],"Bénéfice fiscal : 60 000 €",{"data":8262,"content":8263,"nodeType":781},{},[8264],{"data":8265,"content":8266,"nodeType":58},{},[8267,8271],{"data":8268,"marks":8269,"value":8270,"nodeType":62},{},[],"IS payé : (42 500 € × 15 %) + (17 500 € × 25 %) = 6 375 € + 4 375 € =",{"data":8272,"marks":8273,"value":8275,"nodeType":62},{},[8274],{"type":274}," 10 750 €",{"data":8277,"content":8278,"nodeType":58},{},[8279],{"data":8280,"marks":8281,"value":8283,"nodeType":62},{},[8282],{"type":274},"Exercice N :",{"data":8285,"content":8286,"nodeType":777},{},[8287],{"data":8288,"content":8289,"nodeType":781},{},[8290],{"data":8291,"content":8292,"nodeType":58},{},[8293],{"data":8294,"marks":8295,"value":8296,"nodeType":62},{},[],"Déficit : 35 000 €",{"data":8298,"content":8299,"nodeType":58},{},[8300],{"data":8301,"marks":8302,"value":8105,"nodeType":62},{},[8303],{"type":274},{"data":8305,"content":8306,"nodeType":777},{},[8307,8321,8331],{"data":8308,"content":8309,"nodeType":781},{},[8310],{"data":8311,"content":8312,"nodeType":58},{},[8313,8317],{"data":8314,"marks":8315,"value":8316,"nodeType":62},{},[],"Bénéfice N-1 recalculé : 60 000 € - 35 000 € = ",{"data":8318,"marks":8319,"value":8165,"nodeType":62},{},[8320],{"type":274},{"data":8322,"content":8323,"nodeType":781},{},[8324],{"data":8325,"content":8326,"nodeType":58},{},[8327],{"data":8328,"marks":8329,"value":8330,"nodeType":62},{},[],"IS recalculé : 25 000 € × 15 % = 3 750 € (sous le seuil de 42 500 €)",{"data":8332,"content":8333,"nodeType":781},{},[8334],{"data":8335,"content":8336,"nodeType":58},{},[8337,8342,8346],{"data":8338,"marks":8339,"value":8341,"nodeType":62},{},[8340],{"type":274},"Créance = ",{"data":8343,"marks":8344,"value":8345,"nodeType":62},{},[],"10 750 € - 3 750 € =",{"data":8347,"marks":8348,"value":8350,"nodeType":62},{},[8349],{"type":274}," 7 000 €",{"data":8352,"content":8353,"nodeType":58},{},[8354,8358,8363,8367,8372,8380,8384],{"data":8355,"marks":8356,"value":8357,"nodeType":62},{},[],"Cette ",{"data":8359,"marks":8360,"value":8362,"nodeType":62},{},[8361],{"type":274},"charge fiscale ",{"data":8364,"marks":8365,"value":8366,"nodeType":62},{},[],"réduite grâce au carry back ",{"data":8368,"marks":8369,"value":8371,"nodeType":62},{},[8370],{"type":274},"améliore directement la ",{"data":8373,"content":8374,"nodeType":67},{"uri":2062},[8375],{"data":8376,"marks":8377,"value":2068,"nodeType":62},{},[8378,8379],{"type":75},{"type":274},{"data":8381,"marks":8382,"value":467,"nodeType":62},{},[8383],{"type":274},{"data":8385,"marks":8386,"value":8387,"nodeType":62},{},[],"de l'entreprise et permet de limiter l'impact financier d'un exercice déficitaire.",{"data":8389,"content":8390,"nodeType":263},{},[8391],{"data":8392,"marks":8393,"value":8394,"nodeType":62},{},[],"Comment utiliser la créance de carry back ? ",{"data":8396,"content":8397,"nodeType":111},{},[8398],{"data":8399,"marks":8400,"value":8401,"nodeType":62},{},[],"Imputation sur les futurs paiements d'impôt sur les sociétés",{"data":8403,"content":8404,"nodeType":58},{},[8405,8408,8413,8417,8422,8426,8431],{"data":8406,"marks":8407,"value":3538,"nodeType":62},{},[],{"data":8409,"marks":8410,"value":8412,"nodeType":62},{},[8411],{"type":274},"créance fiscale obtenue",{"data":8414,"marks":8415,"value":8416,"nodeType":62},{},[]," grâce au",{"data":8418,"marks":8419,"value":8421,"nodeType":62},{},[8420],{"type":274}," report en arrière ",{"data":8423,"marks":8424,"value":8425,"nodeType":62},{},[],"peut être utilisée pour réduire vos ",{"data":8427,"marks":8428,"value":8430,"nodeType":62},{},[8429],{"type":274},"futurs paiements d'impôt sur les sociétés ",{"data":8432,"marks":8433,"value":8434,"nodeType":62},{},[],"pendant une période de 5 ans.",{"data":8436,"content":8437,"nodeType":58},{},[8438],{"data":8439,"marks":8440,"value":8441,"nodeType":62},{},[],"Concrètement, vous pouvez imputer cette créance sur :",{"data":8443,"content":8444,"nodeType":777},{},[8445,8471],{"data":8446,"content":8447,"nodeType":781},{},[8448],{"data":8449,"content":8450,"nodeType":58},{},[8451,8454,8458,8467],{"data":8452,"marks":8453,"value":3463,"nodeType":62},{},[],{"data":8455,"marks":8456,"value":467,"nodeType":62},{},[8457],{"type":274},{"data":8459,"content":8461,"nodeType":67},{"uri":8460},"https://www.clementine.fr/blog/taxes-et-impots/acompte-is/",[8462],{"data":8463,"marks":8464,"value":8466,"nodeType":62},{},[8465],{"type":75},"acomptes d'IS",{"data":8468,"marks":8469,"value":8470,"nodeType":62},{},[]," trimestriels (15 mars, 15 juin, 15 septembre, 15 décembre)",{"data":8472,"content":8473,"nodeType":781},{},[8474],{"data":8475,"content":8476,"nodeType":58},{},[8477],{"data":8478,"marks":8479,"value":8480,"nodeType":62},{},[],"Le solde d'IS lors de la liquidation annuelle de l'impôt",{"data":8482,"content":8483,"nodeType":58},{},[8484],{"data":8485,"marks":8486,"value":8488,"nodeType":62},{},[8487],{"type":274},"Reprenons l’exemple de notre SARL :",{"data":8490,"content":8491,"nodeType":777},{},[8492,8502,8512],{"data":8493,"content":8494,"nodeType":781},{},[8495],{"data":8496,"content":8497,"nodeType":58},{},[8498],{"data":8499,"marks":8500,"value":8501,"nodeType":62},{},[],"Créance obtenue en 2024 : 50 000 €",{"data":8503,"content":8504,"nodeType":781},{},[8505],{"data":8506,"content":8507,"nodeType":58},{},[8508],{"data":8509,"marks":8510,"value":8511,"nodeType":62},{},[],"IS à payer en 2025 : 20 000 € → Imputation de 20 000 €, solde créance : 30 000 €",{"data":8513,"content":8514,"nodeType":781},{},[8515],{"data":8516,"content":8517,"nodeType":58},{},[8518],{"data":8519,"marks":8520,"value":8521,"nodeType":62},{},[],"2026 : si l'exercice est bénéficiaire avec un IS calculé supérieur à 30 000 €, la créance restante de 30 000 € pourra être totalement imputée",{"data":8523,"content":8524,"nodeType":111},{},[8525],{"data":8526,"marks":8527,"value":8528,"nodeType":62},{},[],"Remboursement au bout de 5 ans",{"data":8530,"content":8531,"nodeType":58},{},[8532,8536,8541,8545,8550],{"data":8533,"marks":8534,"value":8535,"nodeType":62},{},[],"Si votre créance n'a pas été totalement utilisée au terme du ",{"data":8537,"marks":8538,"value":8540,"nodeType":62},{},[8539],{"type":274},"délai de 5 ans suivant la clôture de l'exercice déficitaire",{"data":8542,"marks":8543,"value":8544,"nodeType":62},{},[],", vous pouvez ",{"data":8546,"marks":8547,"value":8549,"nodeType":62},{},[8548],{"type":274},"demander le remboursement ",{"data":8551,"marks":8552,"value":8553,"nodeType":62},{},[],"du solde restant à l'administration fiscale.",{"data":8555,"content":8556,"nodeType":58},{},[8557,8561,8566],{"data":8558,"marks":8559,"value":8560,"nodeType":62},{},[],"Cette demande s'effectue via une",{"data":8562,"marks":8563,"value":8565,"nodeType":62},{},[8564],{"type":274}," réclamation auprès du Service des Impôts des Entreprises (SIE)",{"data":8567,"marks":8568,"value":8569,"nodeType":62},{},[],". Le remboursement intervient généralement dans un délai de plusieurs mois après validation de votre dossier.",{"data":8571,"content":8572,"nodeType":58},{},[8573,8577,8582,8585,8589],{"data":8574,"marks":8575,"value":838,"nodeType":62},{},[8576],{"type":274},{"data":8578,"marks":8579,"value":843,"nodeType":62},{},[8580,8581],{"type":75},{"type":274},{"data":8583,"marks":8584,"value":808,"nodeType":62},{},[],{"data":8586,"marks":8587,"value":467,"nodeType":62},{},[8588],{"type":274},{"data":8590,"marks":8591,"value":8592,"nodeType":62},{},[],"passé ce délai de 5 ans, toute créance non utilisée et non réclamée est définitivement perdue. Il est donc essentiel d'assurer un suivi rigoureux de vos créances pour ne pas laisser passer cette échéance.",{"data":8594,"content":8595,"nodeType":111},{},[8596],{"data":8597,"marks":8598,"value":8599,"nodeType":62},{},[],"Remboursement anticipé en cas de difficultés",{"data":8601,"content":8602,"nodeType":58},{},[8603,8607,8612,8616,8621],{"data":8604,"marks":8605,"value":8606,"nodeType":62},{},[],"Dans certaines",{"data":8608,"marks":8609,"value":8611,"nodeType":62},{},[8610],{"type":274}," situations exceptionnelles,",{"data":8613,"marks":8614,"value":8615,"nodeType":62},{},[]," vous pouvez ",{"data":8617,"marks":8618,"value":8620,"nodeType":62},{},[8619],{"type":274},"obtenir le remboursement immédiat ",{"data":8622,"marks":8623,"value":8624,"nodeType":62},{},[],"de votre créance de report sans attendre le délai de 5 ans.",{"data":8626,"content":8627,"nodeType":58},{},[8628,8632,8637],{"data":8629,"marks":8630,"value":8631,"nodeType":62},{},[],"Ce ",{"data":8633,"marks":8634,"value":8636,"nodeType":62},{},[8635],{"type":274},"remboursement anticipé",{"data":8638,"marks":8639,"value":8640,"nodeType":62},{},[]," est ouvert aux entreprises qui se trouvent dans l'une de ces situations :",{"data":8642,"content":8643,"nodeType":777},{},[8644,8655,8679],{"data":8645,"content":8646,"nodeType":781},{},[8647],{"data":8648,"content":8649,"nodeType":58},{},[8650],{"data":8651,"marks":8652,"value":8654,"nodeType":62},{},[8653],{"type":274},"Procédure de sauvegarde en cours ;",{"data":8656,"content":8657,"nodeType":781},{},[8658],{"data":8659,"content":8660,"nodeType":58},{},[8661,8664,8674],{"data":8662,"marks":8663,"value":78,"nodeType":62},{},[],{"data":8665,"content":8667,"nodeType":67},{"uri":8666},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-le-redressement-judiciaire-/",[8668],{"data":8669,"marks":8670,"value":8673,"nodeType":62},{},[8671,8672],{"type":75},{"type":274},"Redressement judiciaire",{"data":8675,"marks":8676,"value":8678,"nodeType":62},{},[8677],{"type":274}," prononcé ;",{"data":8680,"content":8681,"nodeType":781},{},[8682],{"data":8683,"content":8684,"nodeType":58},{},[8685,8688,8696,8700],{"data":8686,"marks":8687,"value":78,"nodeType":62},{},[],{"data":8689,"content":8690,"nodeType":67},{"uri":7664},[8691],{"data":8692,"marks":8693,"value":7670,"nodeType":62},{},[8694,8695],{"type":75},{"type":274},{"data":8697,"marks":8698,"value":467,"nodeType":62},{},[8699],{"type":274},{"data":8701,"marks":8702,"value":8703,"nodeType":62},{},[],"(sous conditions). ",{"data":8705,"content":8706,"nodeType":58},{},[8707,8711,8716,8725,8729,8734],{"data":8708,"marks":8709,"value":8710,"nodeType":62},{},[],"Pour en bénéficier, vous devez ",{"data":8712,"marks":8713,"value":8715,"nodeType":62},{},[8714],{"type":274},"déposer le ",{"data":8717,"content":8719,"nodeType":67},{"uri":8718},"https://www.impots.gouv.fr/sites/default/files/formulaires/2573-sd/2026/2573-sd_5287.pdf",[8720],{"data":8721,"marks":8722,"value":8724,"nodeType":62},{},[8723],{"type":75},"formulaire 2573-SD",{"data":8726,"marks":8727,"value":8728,"nodeType":62},{},[]," (« Demande de remboursement de créances nées d'un report en arrière de déficits ») auprès de votre SIE. Ce dispositif vise à",{"data":8730,"marks":8731,"value":8733,"nodeType":62},{},[8732],{"type":274}," améliorer rapidement la trésorerie des entreprises en difficulté ",{"data":8735,"marks":8736,"value":8737,"nodeType":62},{},[],"et à faciliter leur redressement.",{"data":8739,"content":8740,"nodeType":58},{},[8741,8745,8750],{"data":8742,"marks":8743,"value":8744,"nodeType":62},{},[],"Le remboursement anticipé constitue donc une véritable ",{"data":8746,"marks":8747,"value":8749,"nodeType":62},{},[8748],{"type":274},"bouffée d'oxygène financière ",{"data":8751,"marks":8752,"value":8753,"nodeType":62},{},[],"pour les sociétés traversant une période délicate, leur permettant de récupérer immédiatement les sommes dues plutôt que d'attendre leur prochaine échéance d'IS.",{"data":8755,"content":8756,"nodeType":263},{},[8757],{"data":8758,"marks":8759,"value":8760,"nodeType":62},{},[],"Quelles démarches pour opter pour le carry back ? ",{"data":8762,"content":8763,"nodeType":111},{},[8764],{"data":8765,"marks":8766,"value":8767,"nodeType":62},{},[],"Le formulaire 2039-SD obligatoire",{"data":8769,"content":8770,"nodeType":58},{},[8771,8775,8780,8789],{"data":8772,"marks":8773,"value":8774,"nodeType":62},{},[],"L'option pour le report n'est jamais automatique. Vous devez impérativement ",{"data":8776,"marks":8777,"value":8779,"nodeType":62},{},[8778],{"type":274},"remplir et déposer le ",{"data":8781,"content":8783,"nodeType":67},{"uri":8782},"https://www.impots.gouv.fr/sites/default/files/formulaires/2039-sd/2026/2039-sd_5261.pdf",[8784],{"data":8785,"marks":8786,"value":8788,"nodeType":62},{},[8787],{"type":75},"formulaire n° 2039-SD",{"data":8790,"marks":8791,"value":8792,"nodeType":62},{},[]," intitulé « Report en arrière des déficits ».",{"data":8794,"content":8795,"nodeType":58},{},[8796,8800,8805,8809,8814,8818,8825],{"data":8797,"marks":8798,"value":8799,"nodeType":62},{},[],"Ce document administratif se ",{"data":8801,"marks":8802,"value":8804,"nodeType":62},{},[8803],{"type":274},"dépose simultanément avec le relevé de solde d'impôt sur les sociétés ",{"data":8806,"marks":8807,"value":8808,"nodeType":62},{},[],"(formulaire n° 2572) lors de la déclaration de résultat de l'exercice déficitaire. Le délai correspond à la",{"data":8810,"marks":8811,"value":8813,"nodeType":62},{},[8812],{"type":274}," date limite de dépôt ",{"data":8815,"marks":8816,"value":8817,"nodeType":62},{},[],"de votre ",{"data":8819,"content":8820,"nodeType":67},{"uri":1507},[8821],{"data":8822,"marks":8823,"value":1510,"nodeType":62},{},[8824],{"type":75},{"data":8826,"marks":8827,"value":8828,"nodeType":62},{},[],", soit généralement :",{"data":8830,"content":8831,"nodeType":777},{},[8832,8842],{"data":8833,"content":8834,"nodeType":781},{},[8835],{"data":8836,"content":8837,"nodeType":58},{},[8838],{"data":8839,"marks":8840,"value":8841,"nodeType":62},{},[],"2ᵉ jour ouvré suivant le 1ᵉʳ mai pour un exercice clos au 31 décembre ;",{"data":8843,"content":8844,"nodeType":781},{},[8845],{"data":8846,"content":8847,"nodeType":58},{},[8848],{"data":8849,"marks":8850,"value":8851,"nodeType":62},{},[],"Dans les 3 mois suivant la clôture pour les exercices décalés. ",{"data":8853,"content":8854,"nodeType":58},{},[8855,8859,8864],{"data":8856,"marks":8857,"value":838,"nodeType":62},{},[8858],{"type":274},{"data":8860,"marks":8861,"value":843,"nodeType":62},{},[8862,8863],{"type":75},{"type":274},{"data":8865,"marks":8866,"value":8867,"nodeType":62},{},[]," : sans ce formulaire, votre déficit sera automatiquement reporté en avant. Vous perdez définitivement la possibilité d'utiliser le carry back pour cet exercice. La demande de report constitue donc une démarche volontaire auprès de l'administration fiscale.",{"data":8869,"content":8870,"nodeType":111},{},[8871],{"data":8872,"marks":8873,"value":8874,"nodeType":62},{},[],"Déclaration dans la liasse fiscale",{"data":8876,"content":8877,"nodeType":58},{},[8878,8881,8886,8890,8895],{"data":8879,"marks":8880,"value":3391,"nodeType":62},{},[],{"data":8882,"marks":8883,"value":8885,"nodeType":62},{},[8884],{"type":274},"montant du déficit reporté ",{"data":8887,"marks":8888,"value":8889,"nodeType":62},{},[],"en arrière doit également ",{"data":8891,"marks":8892,"value":8894,"nodeType":62},{},[8893],{"type":274},"figurer dans votre liasse fiscale ",{"data":8896,"marks":8897,"value":8898,"nodeType":62},{},[],"annuelle, à des emplacements spécifiques selon votre régime d'imposition.",{"data":8900,"content":8901,"nodeType":1079},{},[8902,8938,8971],{"data":8903,"content":8904,"nodeType":1083},{},[8905,8916,8927],{"data":8906,"content":8907,"nodeType":1087},{},[8908],{"data":8909,"content":8910,"nodeType":58},{},[8911],{"data":8912,"marks":8913,"value":8915,"nodeType":62},{},[8914],{"type":274},"Régime fiscal",{"data":8917,"content":8918,"nodeType":1087},{},[8919],{"data":8920,"content":8921,"nodeType":58},{},[8922],{"data":8923,"marks":8924,"value":8926,"nodeType":62},{},[8925],{"type":274},"Formulaire",{"data":8928,"content":8929,"nodeType":1087},{},[8930],{"data":8931,"content":8932,"nodeType":58},{},[8933],{"data":8934,"marks":8935,"value":8937,"nodeType":62},{},[8936],{"type":274},"Ligne concernée",{"data":8939,"content":8940,"nodeType":1083},{},[8941,8951,8961],{"data":8942,"content":8943,"nodeType":1124},{},[8944],{"data":8945,"content":8946,"nodeType":58},{},[8947],{"data":8948,"marks":8949,"value":8950,"nodeType":62},{},[],"Régime réel normal",{"data":8952,"content":8953,"nodeType":1124},{},[8954],{"data":8955,"content":8956,"nodeType":58},{},[8957],{"data":8958,"marks":8959,"value":8960,"nodeType":62},{},[],"Tableau n°2058-A",{"data":8962,"content":8963,"nodeType":1124},{},[8964],{"data":8965,"content":8966,"nodeType":58},{},[8967],{"data":8968,"marks":8969,"value":8970,"nodeType":62},{},[],"Ligne ZL",{"data":8972,"content":8973,"nodeType":1083},{},[8974,8984,8994],{"data":8975,"content":8976,"nodeType":1124},{},[8977],{"data":8978,"content":8979,"nodeType":58},{},[8980],{"data":8981,"marks":8982,"value":8983,"nodeType":62},{},[],"Régime simplifié d’imposition",{"data":8985,"content":8986,"nodeType":1124},{},[8987],{"data":8988,"content":8989,"nodeType":58},{},[8990],{"data":8991,"marks":8992,"value":8993,"nodeType":62},{},[],"Tableau n°2033-B",{"data":8995,"content":8996,"nodeType":1124},{},[8997],{"data":8998,"content":8999,"nodeType":58},{},[9000],{"data":9001,"marks":9002,"value":9003,"nodeType":62},{},[],"Ligne 356",{"data":9005,"content":9006,"nodeType":58},{},[9007,9011,9016],{"data":9008,"marks":9009,"value":9010,"nodeType":62},{},[],"Cette mention dans votre déclaration fiscale permet à l'administration de ",{"data":9012,"marks":9013,"value":9015,"nodeType":62},{},[9014],{"type":274},"contrôler la cohérence",{"data":9017,"marks":9018,"value":9019,"nodeType":62},{},[]," entre le déficit déclaré, le montant reporté et la créance constatée. Un écart ou une omission peut entraîner un rejet de votre option ou une régularisation ultérieure.",{"data":9021,"content":9022,"nodeType":111},{},[9023],{"data":9024,"marks":9025,"value":9026,"nodeType":62},{},[],"Comptabilisation de la provision de carry back",{"data":9028,"content":9029,"nodeType":58},{},[9030,9034,9039,9043,9048,9052,9060],{"data":9031,"marks":9032,"value":9033,"nodeType":62},{},[],"Sur le ",{"data":9035,"marks":9036,"value":9038,"nodeType":62},{},[9037],{"type":274},"plan comptable",{"data":9040,"marks":9041,"value":9042,"nodeType":62},{},[],", la créance de carry back doit être ",{"data":9044,"marks":9045,"value":9047,"nodeType":62},{},[9046],{"type":274},"enregistrée dans vos comptes ",{"data":9049,"marks":9050,"value":9051,"nodeType":62},{},[],"lors de la ",{"data":9053,"content":9054,"nodeType":67},{"uri":6443},[9055],{"data":9056,"marks":9057,"value":9059,"nodeType":62},{},[9058],{"type":75},"clôture de l'exercice",{"data":9061,"marks":9062,"value":9063,"nodeType":62},{},[]," déficitaire.",{"data":9065,"content":9066,"nodeType":58},{},[9067],{"data":9068,"marks":9069,"value":9071,"nodeType":62},{},[9070],{"type":274},"Reprenons l'exemple de notre SARL :",{"data":9073,"content":9074,"nodeType":777},{},[9075,9085],{"data":9076,"content":9077,"nodeType":781},{},[9078],{"data":9079,"content":9080,"nodeType":58},{},[9081],{"data":9082,"marks":9083,"value":9084,"nodeType":62},{},[],"2023 : bénéfice de 300 000 € → IS payé : 75 000 €",{"data":9086,"content":9087,"nodeType":781},{},[9088],{"data":9089,"content":9090,"nodeType":58},{},[9091],{"data":9092,"marks":9093,"value":9094,"nodeType":62},{},[],"2024 : déficit de 200 000 € → Option pour le report en arrière → Créance de 50 000 €",{"data":9096,"content":9097,"nodeType":58},{},[9098,9101,9111],{"data":9099,"marks":9100,"value":78,"nodeType":62},{},[],{"data":9102,"content":9104,"nodeType":67},{"uri":9103},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/ecriture-comptable/",[9105],{"data":9106,"marks":9107,"value":9110,"nodeType":62},{},[9108,9109],{"type":75},{"type":274},"Écriture comptable",{"data":9112,"marks":9113,"value":9115,"nodeType":62},{},[9114],{"type":274}," à la clôture de l'exercice 2024 (déficitaire) :",{"data":9117,"content":9118,"nodeType":1079},{},[9119,9163,9204],{"data":9120,"content":9121,"nodeType":1083},{},[9122,9133,9143,9153],{"data":9123,"content":9124,"nodeType":1087},{},[9125],{"data":9126,"content":9127,"nodeType":58},{},[9128],{"data":9129,"marks":9130,"value":9132,"nodeType":62},{},[9131],{"type":274},"Numéro de compte",{"data":9134,"content":9135,"nodeType":1087},{},[9136],{"data":9137,"content":9138,"nodeType":58},{},[9139],{"data":9140,"marks":9141,"value":5602,"nodeType":62},{},[9142],{"type":274},{"data":9144,"content":9145,"nodeType":1087},{},[9146],{"data":9147,"content":9148,"nodeType":58},{},[9149],{"data":9150,"marks":9151,"value":5613,"nodeType":62},{},[9152],{"type":274},{"data":9154,"content":9155,"nodeType":1087},{},[9156],{"data":9157,"content":9158,"nodeType":58},{},[9159],{"data":9160,"marks":9161,"value":5624,"nodeType":62},{},[9162],{"type":274},{"data":9164,"content":9165,"nodeType":1083},{},[9166,9176,9186,9195],{"data":9167,"content":9168,"nodeType":1124},{},[9169],{"data":9170,"content":9171,"nodeType":58},{},[9172],{"data":9173,"marks":9174,"value":9175,"nodeType":62},{},[],"444",{"data":9177,"content":9178,"nodeType":1124},{},[9179],{"data":9180,"content":9181,"nodeType":58},{},[9182],{"data":9183,"marks":9184,"value":9185,"nodeType":62},{},[],"État - Impôts sur les bénéfices",{"data":9187,"content":9188,"nodeType":1124},{},[9189],{"data":9190,"content":9191,"nodeType":58},{},[9192],{"data":9193,"marks":9194,"value":8200,"nodeType":62},{},[],{"data":9196,"content":9197,"nodeType":1124},{},[9198],{"data":9199,"content":9200,"nodeType":58},{},[9201],{"data":9202,"marks":9203,"value":78,"nodeType":62},{},[],{"data":9205,"content":9206,"nodeType":1083},{},[9207,9217,9227,9236],{"data":9208,"content":9209,"nodeType":1124},{},[9210],{"data":9211,"content":9212,"nodeType":58},{},[9213],{"data":9214,"marks":9215,"value":9216,"nodeType":62},{},[],"699",{"data":9218,"content":9219,"nodeType":1124},{},[9220],{"data":9221,"content":9222,"nodeType":58},{},[9223],{"data":9224,"marks":9225,"value":9226,"nodeType":62},{},[],"Produits - Report déficit en arrière",{"data":9228,"content":9229,"nodeType":1124},{},[9230],{"data":9231,"content":9232,"nodeType":58},{},[9233],{"data":9234,"marks":9235,"value":2738,"nodeType":62},{},[],{"data":9237,"content":9238,"nodeType":1124},{},[9239],{"data":9240,"content":9241,"nodeType":58},{},[9242],{"data":9243,"marks":9244,"value":8200,"nodeType":62},{},[],{"data":9246,"content":9247,"nodeType":58},{},[9248,9252,9256,9264,9268,9273],{"data":9249,"marks":9250,"value":9251,"nodeType":62},{},[],"Cette provision de report en arrière de 50 000 € apparaît à",{"data":9253,"marks":9254,"value":467,"nodeType":62},{},[9255],{"type":274},{"data":9257,"content":9258,"nodeType":67},{"uri":6717},[9259],{"data":9260,"marks":9261,"value":9263,"nodeType":62},{},[9262],{"type":75},"l'actif",{"data":9265,"marks":9266,"value":9267,"nodeType":62},{},[]," du bilan 2024 comme une créance sur l'État. Elle ",{"data":9269,"marks":9270,"value":9272,"nodeType":62},{},[9271],{"type":274},"améliore votre situation nette comptable",{"data":9274,"marks":9275,"value":9276,"nodeType":62},{},[],", même si elle ne génère pas de flux de trésorerie immédiat.",{"data":9278,"content":9279,"nodeType":58},{},[9280],{"data":9281,"marks":9282,"value":9283,"nodeType":62},{},[],"En 2025, l'exercice est bénéficiaire avec un IS calculé de 20 000 €.",{"data":9285,"content":9286,"nodeType":58},{},[9287],{"data":9288,"marks":9289,"value":9291,"nodeType":62},{},[9290],{"type":274},"Écriture comptable de l'imputation en 2025 :",{"data":9293,"content":9294,"nodeType":1079},{},[9295,9338,9380],{"data":9296,"content":9297,"nodeType":1083},{},[9298,9308,9318,9328],{"data":9299,"content":9300,"nodeType":1087},{},[9301],{"data":9302,"content":9303,"nodeType":58},{},[9304],{"data":9305,"marks":9306,"value":9132,"nodeType":62},{},[9307],{"type":274},{"data":9309,"content":9310,"nodeType":1087},{},[9311],{"data":9312,"content":9313,"nodeType":58},{},[9314],{"data":9315,"marks":9316,"value":5602,"nodeType":62},{},[9317],{"type":274},{"data":9319,"content":9320,"nodeType":1087},{},[9321],{"data":9322,"content":9323,"nodeType":58},{},[9324],{"data":9325,"marks":9326,"value":5613,"nodeType":62},{},[9327],{"type":274},{"data":9329,"content":9330,"nodeType":1087},{},[9331],{"data":9332,"content":9333,"nodeType":58},{},[9334],{"data":9335,"marks":9336,"value":5624,"nodeType":62},{},[9337],{"type":274},{"data":9339,"content":9340,"nodeType":1083},{},[9341,9351,9361,9371],{"data":9342,"content":9343,"nodeType":1124},{},[9344],{"data":9345,"content":9346,"nodeType":58},{},[9347],{"data":9348,"marks":9349,"value":9350,"nodeType":62},{},[],"695",{"data":9352,"content":9353,"nodeType":1124},{},[9354],{"data":9355,"content":9356,"nodeType":58},{},[9357],{"data":9358,"marks":9359,"value":9360,"nodeType":62},{},[],"Impôts sur les bénéfices",{"data":9362,"content":9363,"nodeType":1124},{},[9364],{"data":9365,"content":9366,"nodeType":58},{},[9367],{"data":9368,"marks":9369,"value":9370,"nodeType":62},{},[],"20 000 €",{"data":9372,"content":9373,"nodeType":1124},{},[9374],{"data":9375,"content":9376,"nodeType":58},{},[9377],{"data":9378,"marks":9379,"value":78,"nodeType":62},{},[],{"data":9381,"content":9382,"nodeType":1083},{},[9383,9392,9401,9410],{"data":9384,"content":9385,"nodeType":1124},{},[9386],{"data":9387,"content":9388,"nodeType":58},{},[9389],{"data":9390,"marks":9391,"value":9175,"nodeType":62},{},[],{"data":9393,"content":9394,"nodeType":1124},{},[9395],{"data":9396,"content":9397,"nodeType":58},{},[9398],{"data":9399,"marks":9400,"value":9185,"nodeType":62},{},[],{"data":9402,"content":9403,"nodeType":1124},{},[9404],{"data":9405,"content":9406,"nodeType":58},{},[9407],{"data":9408,"marks":9409,"value":2738,"nodeType":62},{},[],{"data":9411,"content":9412,"nodeType":1124},{},[9413],{"data":9414,"content":9415,"nodeType":58},{},[9416],{"data":9417,"marks":9418,"value":9370,"nodeType":62},{},[],{"data":9420,"content":9421,"nodeType":58},{},[9422],{"data":9423,"marks":9424,"value":9425,"nodeType":62},{},[],"Après cette imputation, il reste 30 000 € de créance au compte 444, disponible pour les exercices suivants. Si l'exercice 2026 génère un IS suffisant, la SARL pourra imputer tout ou partie des 30 000 € restants dans la limite de 5 ans à compter de la clôture 2024.",{"data":9427,"content":9428,"nodeType":58},{},[9429,9432,9437],{"data":9430,"marks":9431,"value":1369,"nodeType":62},{},[],{"data":9433,"marks":9434,"value":843,"nodeType":62},{},[9435,9436],{"type":75},{"type":274},{"data":9438,"marks":9439,"value":9440,"nodeType":62},{},[]," : la créance de carry back n'est pas imposable lors de sa constatation comptable. Elle ne constitue pas un produit imposable, mais une simple créance sur l'administration fiscale correspondant à un trop-perçu d'impôt.",{"data":9442,"content":9443,"nodeType":263},{},[9444],{"data":9445,"marks":9446,"value":9447,"nodeType":62},{},[],"Carry back ou report en avant : quel choix faire ? ",{"data":9449,"content":9450,"nodeType":111},{},[9451],{"data":9452,"marks":9453,"value":9454,"nodeType":62},{},[],"Tableau comparatif des deux dispositifs",{"data":9456,"content":9457,"nodeType":58},{},[9458,9461,9466,9470,9475],{"data":9459,"marks":9460,"value":3391,"nodeType":62},{},[],{"data":9462,"marks":9463,"value":9465,"nodeType":62},{},[9464],{"type":274},"système fiscal français",{"data":9467,"marks":9468,"value":9469,"nodeType":62},{},[]," propose",{"data":9471,"marks":9472,"value":9474,"nodeType":62},{},[9473],{"type":274}," deux mécanismes de gestion des déficits. ",{"data":9476,"marks":9477,"value":9478,"nodeType":62},{},[],"Voici leurs principales différences pour vous aider à choisir la meilleure option.",{"data":9480,"content":9481,"nodeType":1079},{},[9482,9517,9550,9583,9616,9649,9682,9715],{"data":9483,"content":9484,"nodeType":1083},{},[9485,9495,9506],{"data":9486,"content":9487,"nodeType":1087},{},[9488],{"data":9489,"content":9490,"nodeType":58},{},[9491],{"data":9492,"marks":9493,"value":1094,"nodeType":62},{},[9494],{"type":274},{"data":9496,"content":9497,"nodeType":1087},{},[9498],{"data":9499,"content":9500,"nodeType":58},{},[9501],{"data":9502,"marks":9503,"value":9505,"nodeType":62},{},[9504],{"type":274},"Report en arrière",{"data":9507,"content":9508,"nodeType":1087},{},[9509],{"data":9510,"content":9511,"nodeType":58},{},[9512],{"data":9513,"marks":9514,"value":9516,"nodeType":62},{},[9515],{"type":274},"Report en avant",{"data":9518,"content":9519,"nodeType":1083},{},[9520,9530,9540],{"data":9521,"content":9522,"nodeType":1124},{},[9523],{"data":9524,"content":9525,"nodeType":58},{},[9526],{"data":9527,"marks":9528,"value":9529,"nodeType":62},{},[],"Direction du report",{"data":9531,"content":9532,"nodeType":1124},{},[9533],{"data":9534,"content":9535,"nodeType":58},{},[9536],{"data":9537,"marks":9538,"value":9539,"nodeType":62},{},[],"Sur l’exercice N-1 uniquement",{"data":9541,"content":9542,"nodeType":1124},{},[9543],{"data":9544,"content":9545,"nodeType":58},{},[9546],{"data":9547,"marks":9548,"value":9549,"nodeType":62},{},[],"Sur les exercices futurs N+1, N+2…",{"data":9551,"content":9552,"nodeType":1083},{},[9553,9563,9573],{"data":9554,"content":9555,"nodeType":1124},{},[9556],{"data":9557,"content":9558,"nodeType":58},{},[9559],{"data":9560,"marks":9561,"value":9562,"nodeType":62},{},[],"Durée d’utilisation",{"data":9564,"content":9565,"nodeType":1124},{},[9566],{"data":9567,"content":9568,"nodeType":58},{},[9569],{"data":9570,"marks":9571,"value":9572,"nodeType":62},{},[],"1 seul exercice antérieur",{"data":9574,"content":9575,"nodeType":1124},{},[9576],{"data":9577,"content":9578,"nodeType":58},{},[9579],{"data":9580,"marks":9581,"value":9582,"nodeType":62},{},[],"Illimitée dans le temps",{"data":9584,"content":9585,"nodeType":1083},{},[9586,9596,9606],{"data":9587,"content":9588,"nodeType":1124},{},[9589],{"data":9590,"content":9591,"nodeType":58},{},[9592],{"data":9593,"marks":9594,"value":9595,"nodeType":62},{},[],"Plafond",{"data":9597,"content":9598,"nodeType":1124},{},[9599],{"data":9600,"content":9601,"nodeType":58},{},[9602],{"data":9603,"marks":9604,"value":9605,"nodeType":62},{},[],"1 M € + bénéfice de N-1 (le plus petit)",{"data":9607,"content":9608,"nodeType":1124},{},[9609],{"data":9610,"content":9611,"nodeType":58},{},[9612],{"data":9613,"marks":9614,"value":9615,"nodeType":62},{},[],"1 M € + 50 % du bénéfice excédentaire par an",{"data":9617,"content":9618,"nodeType":1083},{},[9619,9629,9639],{"data":9620,"content":9621,"nodeType":1124},{},[9622],{"data":9623,"content":9624,"nodeType":58},{},[9625],{"data":9626,"marks":9627,"value":9628,"nodeType":62},{},[],"Démarche",{"data":9630,"content":9631,"nodeType":1124},{},[9632],{"data":9633,"content":9634,"nodeType":58},{},[9635],{"data":9636,"marks":9637,"value":9638,"nodeType":62},{},[],"Formulaire 2039-SD obligatoire",{"data":9640,"content":9641,"nodeType":1124},{},[9642],{"data":9643,"content":9644,"nodeType":58},{},[9645],{"data":9646,"marks":9647,"value":9648,"nodeType":62},{},[],"Automatique, aucune formalité",{"data":9650,"content":9651,"nodeType":1083},{},[9652,9662,9672],{"data":9653,"content":9654,"nodeType":1124},{},[9655],{"data":9656,"content":9657,"nodeType":58},{},[9658],{"data":9659,"marks":9660,"value":9661,"nodeType":62},{},[],"Obtenu",{"data":9663,"content":9664,"nodeType":1124},{},[9665],{"data":9666,"content":9667,"nodeType":58},{},[9668],{"data":9669,"marks":9670,"value":9671,"nodeType":62},{},[],"Créance fiscale immédiate",{"data":9673,"content":9674,"nodeType":1124},{},[9675],{"data":9676,"content":9677,"nodeType":58},{},[9678],{"data":9679,"marks":9680,"value":9681,"nodeType":62},{},[],"Réduction de l'IS sur exercices futurs",{"data":9683,"content":9684,"nodeType":1083},{},[9685,9695,9705],{"data":9686,"content":9687,"nodeType":1124},{},[9688],{"data":9689,"content":9690,"nodeType":58},{},[9691],{"data":9692,"marks":9693,"value":9694,"nodeType":62},{},[],"Délai d’utilisation",{"data":9696,"content":9697,"nodeType":1124},{},[9698],{"data":9699,"content":9700,"nodeType":58},{},[9701],{"data":9702,"marks":9703,"value":9704,"nodeType":62},{},[],"5 ans puis remboursement possible",{"data":9706,"content":9707,"nodeType":1124},{},[9708],{"data":9709,"content":9710,"nodeType":58},{},[9711],{"data":9712,"marks":9713,"value":9714,"nodeType":62},{},[],"Jusqu'à épuisement total du déficit",{"data":9716,"content":9717,"nodeType":1083},{},[9718,9728,9738],{"data":9719,"content":9720,"nodeType":1124},{},[9721],{"data":9722,"content":9723,"nodeType":58},{},[9724],{"data":9725,"marks":9726,"value":9727,"nodeType":62},{},[],"Combinaison ",{"data":9729,"content":9730,"nodeType":1124},{},[9731],{"data":9732,"content":9733,"nodeType":58},{},[9734],{"data":9735,"marks":9736,"value":9737,"nodeType":62},{},[],"Excédent reportable en avant",{"data":9739,"content":9740,"nodeType":1124},{},[9741],{"data":9742,"content":9743,"nodeType":58},{},[9744],{"data":9745,"marks":9746,"value":9747,"nodeType":62},{},[],"Peut recevoir des déficits non reportés en arrière",{"data":9749,"content":9750,"nodeType":58},{},[9751],{"data":9752,"marks":9753,"value":9754,"nodeType":62},{},[],"Les deux dispositifs peuvent se combiner : la partie du déficit non reportée en arrière (dépassant 1 M € ou le bénéfice N-1) bascule automatiquement en report en avant.",{"data":9756,"content":9757,"nodeType":111},{},[9758],{"data":9759,"marks":9760,"value":9761,"nodeType":62},{},[],"Quand privilégier le report en arrière ?",{"data":9763,"content":9764,"nodeType":58},{},[9765,9769],{"data":9766,"marks":9767,"value":9768,"nodeType":62},{},[],"Plusieurs situations rendent ",{"data":9770,"marks":9771,"value":9773,"nodeType":62},{},[9772],{"type":274},"l'option pour le report en arrière particulièrement avantageuse :",{"data":9775,"content":9776,"nodeType":777},{},[9777,9799,9814,9829],{"data":9778,"content":9779,"nodeType":781},{},[9780],{"data":9781,"content":9782,"nodeType":58},{},[9783,9788,9791,9795],{"data":9784,"marks":9785,"value":9787,"nodeType":62},{},[9786],{"type":274},"Bénéfice important en N-1",{"data":9789,"marks":9790,"value":808,"nodeType":62},{},[],{"data":9792,"marks":9793,"value":467,"nodeType":62},{},[9794],{"type":274},{"data":9796,"marks":9797,"value":9798,"nodeType":62},{},[],"plus le bénéfice antérieur est élevé, plus le montant déclarable et la créance seront importants ;",{"data":9800,"content":9801,"nodeType":781},{},[9802],{"data":9803,"content":9804,"nodeType":58},{},[9805,9810],{"data":9806,"marks":9807,"value":9809,"nodeType":62},{},[9808],{"type":274},"Besoin de trésorerie immédiate",{"data":9811,"marks":9812,"value":9813,"nodeType":62},{},[]," : la créance peut être utilisée dès l'année suivante pour réduire vos acomptes d'IS, améliorant rapidement votre trésorerie ;",{"data":9815,"content":9816,"nodeType":781},{},[9817],{"data":9818,"content":9819,"nodeType":58},{},[9820,9825],{"data":9821,"marks":9822,"value":9824,"nodeType":62},{},[9823],{"type":274},"Incertitude sur les bénéfices futurs",{"data":9826,"marks":9827,"value":9828,"nodeType":62},{},[]," : si vous ne savez pas quand votre entreprise redeviendra bénéficiaire, mieux vaut sécuriser une créance immédiate ;",{"data":9830,"content":9831,"nodeType":781},{},[9832],{"data":9833,"content":9834,"nodeType":58},{},[9835,9840,9843,9847],{"data":9836,"marks":9837,"value":9839,"nodeType":62},{},[9838],{"type":274},"Entreprise en difficulté passagère",{"data":9841,"marks":9842,"value":808,"nodeType":62},{},[],{"data":9844,"marks":9845,"value":467,"nodeType":62},{},[9846],{"type":274},{"data":9848,"marks":9849,"value":9850,"nodeType":62},{},[],"le carry back offre un soutien de trésorerie rapide pour traverser une période délicate.",{"data":9852,"content":9853,"nodeType":58},{},[9854,9857,9862,9865,9869],{"data":9855,"marks":9856,"value":1369,"nodeType":62},{},[],{"data":9858,"marks":9859,"value":843,"nodeType":62},{},[9860,9861],{"type":75},{"type":274},{"data":9863,"marks":9864,"value":808,"nodeType":62},{},[],{"data":9866,"marks":9867,"value":467,"nodeType":62},{},[9868],{"type":274},{"data":9870,"marks":9871,"value":9872,"nodeType":62},{},[],"si vous anticipez des bénéfices importants prochainement, le report en avant peut offrir une optimisation fiscale plus importante sur la durée.",{"data":9874,"content":9875,"nodeType":111},{},[9876],{"data":9877,"marks":9878,"value":9879,"nodeType":62},{},[],"Erreurs fréquentes à éviter",{"data":9881,"content":9882,"nodeType":58},{},[9883,9888,9892,9897],{"data":9884,"marks":9885,"value":9887,"nodeType":62},{},[9886],{"type":274},"Plusieurs pièges ",{"data":9889,"marks":9890,"value":9891,"nodeType":62},{},[],"peuvent nuire à votre ",{"data":9893,"marks":9894,"value":9896,"nodeType":62},{},[9895],{"type":274},"optimisation fiscale ",{"data":9898,"marks":9899,"value":9900,"nodeType":62},{},[],"lors de l'utilisation du carry back.",{"data":9902,"content":9903,"nodeType":58},{},[9904],{"data":9905,"marks":9906,"value":9908,"nodeType":62},{},[9907],{"type":274},"1. Oublier de déposer le formulaire 2039-SD",{"data":9910,"content":9911,"nodeType":58},{},[9912],{"data":9913,"marks":9914,"value":9915,"nodeType":62},{},[],"Sans ce document, votre déficit bascule automatiquement en report en avant. Cette option perdue est définitive pour l'exercice concerné.",{"data":9917,"content":9918,"nodeType":58},{},[9919],{"data":9920,"marks":9921,"value":9923,"nodeType":62},{},[9922],{"type":274},"2. Confondre déficit comptable et déficit fiscal",{"data":9925,"content":9926,"nodeType":58},{},[9927],{"data":9928,"marks":9929,"value":9930,"nodeType":62},{},[],"Seul le déficit fiscal (après retraitements) compte pour le report en arrière. Un déficit comptable peut correspondre à un résultat fiscal bénéficiaire après correction des charges non déductibles.",{"data":9932,"content":9933,"nodeType":58},{},[9934],{"data":9935,"marks":9936,"value":9938,"nodeType":62},{},[9937],{"type":274},"3. Ne pas suivre l'utilisation de la créance",{"data":9940,"content":9941,"nodeType":58},{},[9942],{"data":9943,"marks":9944,"value":9945,"nodeType":62},{},[],"Faute de suivi rigoureux, certaines entreprises oublient d'imputer leur créance sur leurs acomptes ou laissent passer le délai de 5 ans sans demander le remboursement.",{"data":9947,"content":9948,"nodeType":58},{},[9949],{"data":9950,"marks":9951,"value":9953,"nodeType":62},{},[9952],{"type":274},"4. Ne pas vérifier le résultat de l'exercice précédent",{"data":9955,"content":9956,"nodeType":58},{},[9957],{"data":9958,"marks":9959,"value":9960,"nodeType":62},{},[],"Le report en arrière nécessite obligatoirement un bénéfice fiscal en N-1. Si l'exercice antérieur est également déficitaire, le report en arrière devient impossible. Vérifiez systématiquement le résultat fiscal avant d’opter.",{"data":9962,"content":9963,"nodeType":263},{},[9964],{"data":9965,"marks":9966,"value":9967,"nodeType":62},{},[],"Comment Clementinefr. vous accompagne dans la gestion de vos déficits fiscaux ?",{"data":9969,"content":9970,"nodeType":58},{},[9971],{"data":9972,"marks":9973,"value":9974,"nodeType":62},{},[],"Gérer un report nécessite une expertise comptable pointue et une connaissance approfondie de la fiscalité. Clemetine.fr vous accompagne avec notre offre Expert-comptable en ligne pour optimiser votre stratégie fiscale.",{"data":9976,"content":9977,"nodeType":58},{},[9978,9982,9987],{"data":9979,"marks":9980,"value":9981,"nodeType":62},{},[],"Notre ",{"data":9983,"marks":9984,"value":9986,"nodeType":62},{},[9985],{"type":274},"équipe d'experts ",{"data":9988,"marks":9989,"value":9990,"nodeType":62},{},[],"vous aide à :",{"data":9992,"content":9993,"nodeType":777},{},[9994,10004,10014,10024,10034],{"data":9995,"content":9996,"nodeType":781},{},[9997],{"data":9998,"content":9999,"nodeType":58},{},[10000],{"data":10001,"marks":10002,"value":10003,"nodeType":62},{},[],"Analyser votre situation et déterminer si le report en arrière est pertinent ;",{"data":10005,"content":10006,"nodeType":781},{},[10007],{"data":10008,"content":10009,"nodeType":58},{},[10010],{"data":10011,"marks":10012,"value":10013,"nodeType":62},{},[],"Remplir le formulaire 2039-SD sans erreur ;",{"data":10015,"content":10016,"nodeType":781},{},[10017],{"data":10018,"content":10019,"nodeType":58},{},[10020],{"data":10021,"marks":10022,"value":10023,"nodeType":62},{},[],"Comptabiliser correctement votre créance fiscale ;",{"data":10025,"content":10026,"nodeType":781},{},[10027],{"data":10028,"content":10029,"nodeType":58},{},[10030],{"data":10031,"marks":10032,"value":10033,"nodeType":62},{},[],"Suivre l'imputation sur vos futurs acomptes d'IS ;",{"data":10035,"content":10036,"nodeType":781},{},[10037],{"data":10038,"content":10039,"nodeType":58},{},[10040],{"data":10041,"marks":10042,"value":10043,"nodeType":62},{},[],"Comparer carry back et report en avant selon vos perspectives.",{"data":10045,"content":10046,"nodeType":58},{},[10047,10051,10056],{"data":10048,"marks":10049,"value":10050,"nodeType":62},{},[],"Avec Clementine.fr, vous bénéficiez d'un ",{"data":10052,"marks":10053,"value":10055,"nodeType":62},{},[10054],{"type":274},"accompagnement personnalisé ",{"data":10057,"marks":10058,"value":10059,"nodeType":62},{},[],"pour transformer vos déficits en opportunités d'optimisation fiscale.",{"data":10061,"content":10062,"nodeType":58},{},[10063,10067,10076],{"data":10064,"marks":10065,"value":10066,"nodeType":62},{},[],"👉 ",{"data":10068,"content":10070,"nodeType":67},{"uri":10069},"https://www.clementine.fr/tarifs/",[10071],{"data":10072,"marks":10073,"value":10075,"nodeType":62},{},[10074],{"type":75},"Découvrez l'offre expertise de Clementine.fr",{"data":10077,"marks":10078,"value":10079,"nodeType":62},{},[]," et optimisez votre fiscalité.",{"data":10081,"content":10082,"nodeType":263},{},[10083],{"data":10084,"marks":10085,"value":6972,"nodeType":62},{},[],{"data":10087,"content":10088,"nodeType":111},{},[10089],{"data":10090,"marks":10091,"value":10092,"nodeType":62},{},[],"C'est quoi le carry back ?",{"data":10094,"content":10095,"nodeType":58},{},[10096],{"data":10097,"marks":10098,"value":10099,"nodeType":62},{},[],"Le carry back, ou report en arrière des déficits, permet à une entreprise soumise à l'IS de reporter un déficit fiscal sur le bénéfice de l'exercice précédent. Cette opération génère une créance fiscale correspondante au trop-perçu d'impôt déjà payé, utilisable pendant 5 ans.",{"data":10101,"content":10102,"nodeType":111},{},[10103],{"data":10104,"marks":10105,"value":10106,"nodeType":62},{},[],"Quel est l’intérêt du carry back ?",{"data":10108,"content":10109,"nodeType":58},{},[10110],{"data":10111,"marks":10112,"value":10113,"nodeType":62},{},[],"Il améliore immédiatement la trésorerie en générant une créance fiscale utilisable dès l'année suivante. Il permet de récupérer une partie de l'IS déjà payé par les entreprises sans attendre de futurs bénéfices, offrant ainsi un soutien financier précieux à celles traversant une période déficitaire.",{"data":10115,"content":10116,"nodeType":111},{},[10117],{"data":10118,"marks":10119,"value":10120,"nodeType":62},{},[],"Comment calculer le montant du carry back ?",{"data":10122,"content":10123,"nodeType":58},{},[10124],{"data":10125,"marks":10126,"value":10127,"nodeType":62},{},[],"Le montant de la créance correspond à la différence entre l'IS payé en N-1 et l'IS recalculé après imputation du déficit. Formule : Créance = IS payé N-1 - (Bénéfice N-1 - Déficit N) × Taux IS. Le report est plafonné à 1 million d'euros et au bénéfice de l'exercice précédent.",{"data":10129,"content":10130,"nodeType":111},{},[10131],{"data":10132,"marks":10133,"value":10134,"nodeType":62},{},[],"Comment demander le remboursement du report ?",{"data":10136,"content":10137,"nodeType":58},{},[10138],{"data":10139,"marks":10140,"value":10141,"nodeType":62},{},[],"Remplissez le formulaire n°2039-SD lors de la déclaration de résultat de l'exercice déficitaire. La créance s'impute sur vos acomptes d'IS pendant 5 ans. Passé ce délai, vous pouvez demander le remboursement de la créance via réclamation auprès du SIE.",{"metadata":10143,"sys":10146,"fields":10149},{"tags":10144,"concepts":10145},[],[],{"id":10147,"updatedAt":10148},"59dhimd4WQNmSVmQ4jnsgh","2026-05-19T10:29:36.580Z",{"slug":10150,"title":10151,"cover":10152,"category":10172,"publishedAt":10184,"content":10185},"arrhes-ou-acompte","Arrhes ou acompte : savoir les distinguer pour éviter les litiges",{"metadata":10153,"sys":10156,"fields":10163},{"tags":10154,"concepts":10155},[],[],{"space":10157,"id":10159,"type":168,"createdAt":10160,"updatedAt":10160,"environment":10161,"publishedVersion":45,"revision":318,"locale":27},{"sys":10158},{"type":10,"linkType":11,"id":12},"6buwpQn6Zte2zbIh1KODNn","2026-05-07T07:14:27.553Z",{"sys":10162},{"id":19,"type":10,"linkType":20},{"title":10164,"description":10165,"file":10166},"Arrhes ou acompte","Cover article arrhes ou acompte",{"url":10167,"details":10168,"fileName":10171,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/6buwpQn6Zte2zbIh1KODNn/529de94b6304cf0245e7ab1c1984fc18/arrhes_ou_acompte.webp",{"size":10169,"image":10170},112732,{"width":400,"height":401},"arrhes ou acompte.webp",{"metadata":10173,"sys":10176,"fields":10183},{"tags":10174,"concepts":10175},[],[],{"space":10177,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":10179,"publishedVersion":45,"revision":318,"contentType":10181,"locale":27},{"sys":10178},{"type":10,"linkType":11,"id":12},{"sys":10180},{"id":19,"type":10,"linkType":20},{"sys":10182},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-07",{"nodeType":54,"data":10186,"content":10187},{},[10188,10204,10211,10218,10229,10254,10261,10310,10317,10332,10339,10373,10380,10479,10486,10493,10500,10507,10715,10722,10738,10745,10756,10772,10779,10794,10832,10839,10888,10895,10928,10935,10942,11000,11016,11023,11047,11054,11066,11073,11131,11138,11145,11161,11194,11212,11219,11225,11232,11239,11246],{"nodeType":58,"data":10189,"content":10190},{},[10191,10195,10200],{"nodeType":62,"value":10192,"marks":10193,"data":10194},"Dans le monde des ventes et des prestations de services, il est courant de verser une somme à l’avance. Mais quelle est la différence entre ",[],{},{"nodeType":62,"value":10196,"marks":10197,"data":10199},"arrhes ou acompte",[10198],{"type":274},{},{"nodeType":62,"value":10201,"marks":10202,"data":10203},", et quelles conséquences peuvent en découler ? Comprendre cette distinction est essentiel pour éviter les litiges, sécuriser vos transactions et protéger vos intérêts, que vous soyez client ou professionnel.",[],{},{"nodeType":58,"data":10205,"content":10206},{},[10207],{"nodeType":62,"value":10208,"marks":10209,"data":10210},"Dans cet article, nous vous expliquons simplement ce que sont les arrhes et les acomptes, nous présentons un tableau récapitulatif clair de leurs différences, nous détaillons les risques en cas de mauvaise utilisation et nous vous guidons pour choisir la solution la plus adaptée.",[],{},{"nodeType":263,"data":10212,"content":10213},{},[10214],{"nodeType":62,"value":10215,"marks":10216,"data":10217},"À quoi correspondent les arrhes ?",[],{},{"nodeType":58,"data":10219,"content":10220},{},[10221,10226],{"nodeType":62,"value":10222,"marks":10223,"data":10225},"Les arrhes correspondent à une somme versée à l’avance par un client (qu’il soit particulier ou professionnel) à un vendeur lors de l’achat d’un bien ou d’une prestation de service",[10224],{"type":274},{},{"nodeType":62,"value":971,"marks":10227,"data":10228},[],{},{"nodeType":58,"data":10230,"content":10231},{},[10232,10236,10241,10245,10250],{"nodeType":62,"value":10233,"marks":10234,"data":10235},"Elles jouent le rôle d’un geste de bonne foi, qui marque l’intention d’acheter, mais ",[],{},{"nodeType":62,"value":10237,"marks":10238,"data":10240},"n’engagent pas définitivement les parties",[10239],{"type":274},{},{"nodeType":62,"value":10242,"marks":10243,"data":10244},". Concrètement, cela signifie que les deux parties peuvent ",[],{},{"nodeType":62,"value":10246,"marks":10247,"data":10249},"revenir sur leur décision",[10248],{"type":274},{},{"nodeType":62,"value":10251,"marks":10252,"data":10253},", même après le versement des arrhes. ",[],{},{"nodeType":58,"data":10255,"content":10256},{},[10257],{"nodeType":62,"value":10258,"marks":10259,"data":10260},"En ce qui concerne le remboursement des arrhes, la loi précise que : ",[],{},{"nodeType":777,"data":10262,"content":10263},{},[10264,10287],{"nodeType":781,"data":10265,"content":10266},{},[10267],{"nodeType":58,"data":10268,"content":10269},{},[10270,10275,10279,10284],{"nodeType":62,"value":10271,"marks":10272,"data":10274},"Si l’acheteur annule",[10273],{"type":274},{},{"nodeType":62,"value":10276,"marks":10277,"data":10278},", sauf mention contraire indiquée dans le contrat, il ",[],{},{"nodeType":62,"value":10280,"marks":10281,"data":10283},"perd la somme versée",[10282],{"type":274},{},{"nodeType":62,"value":971,"marks":10285,"data":10286},[],{},{"nodeType":781,"data":10288,"content":10289},{},[10290],{"nodeType":58,"data":10291,"content":10292},{},[10293,10298,10302,10307],{"nodeType":62,"value":10294,"marks":10295,"data":10297},"Si le vendeur annule",[10296],{"type":274},{},{"nodeType":62,"value":10299,"marks":10300,"data":10301},", l’acheteur peut demander le ",[],{},{"nodeType":62,"value":10303,"marks":10304,"data":10306},"double des arrhes versées",[10305],{"type":274},{},{"nodeType":62,"value":599,"marks":10308,"data":10309},[],{},{"nodeType":58,"data":10311,"content":10312},{},[10313],{"nodeType":62,"value":10314,"marks":10315,"data":10316},"Par exemple : vous réservez un gîte pour vos vacances et versez 200 €. Si ce paiement correspond à des arrhes et que vous annulez, vous perdez ces 200 €, mais le propriétaire ne peut pas vous réclamer le reste du séjour.",[],{},{"nodeType":58,"data":10318,"content":10319},{},[10320,10323,10328],{"nodeType":62,"value":838,"marks":10321,"data":10322},[],{},{"nodeType":62,"value":843,"marks":10324,"data":10327},[10325,10326],{"type":75},{"type":274},{},{"nodeType":62,"value":10329,"marks":10330,"data":10331}," : sans précision dans le contrat, toute somme versée à l’avance est considérée par défaut comme des arrhes.",[],{},{"nodeType":263,"data":10333,"content":10334},{},[10335],{"nodeType":62,"value":10336,"marks":10337,"data":10338},"Qu’est-ce qu’un acompte ?",[],{},{"nodeType":58,"data":10340,"content":10341},{},[10342,10346,10356,10361,10365,10370],{"nodeType":62,"value":1771,"marks":10343,"data":10345},[10344],{"type":274},{},{"nodeType":67,"data":10347,"content":10349},{"uri":10348},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-d-acompte/",[10350],{"nodeType":62,"value":10351,"marks":10352,"data":10355},"acompte",[10353,10354],{"type":75},{"type":274},{},{"nodeType":62,"value":10357,"marks":10358,"data":10360}," correspond également à une somme versée à l’avance avant la finalisation de l’achat d’un bien ou d’une prestation de services. ",[10359],{"type":274},{},{"nodeType":62,"value":10362,"marks":10363,"data":10364},"Contrairement aux arrhes,",[],{},{"nodeType":62,"value":10366,"marks":10367,"data":10369}," il engage le vendeur ainsi que l’acheteur.",[10368],{"type":274},{},{"nodeType":62,"value":1933,"marks":10371,"data":10372},[],{},{"nodeType":58,"data":10374,"content":10375},{},[10376],{"nodeType":62,"value":10377,"marks":10378,"data":10379},"Concrètement, sauf accord contraire, le vendeur doit honorer sa vente et l’acheteur doit régler le solde. En cas d’annulation, les conséquences dépendent de la partie responsable : ",[],{},{"nodeType":777,"data":10381,"content":10382},{},[10383,10431],{"nodeType":781,"data":10384,"content":10385},{},[10386,10398],{"nodeType":58,"data":10387,"content":10388},{},[10389,10394],{"nodeType":62,"value":10390,"marks":10391,"data":10393},"Si l’acheteur se rétracte",[10392],{"type":274},{},{"nodeType":62,"value":10395,"marks":10396,"data":10397},", le vendeur peut : ",[],{},{"nodeType":777,"data":10399,"content":10400},{},[10401,10411,10421],{"nodeType":781,"data":10402,"content":10403},{},[10404],{"nodeType":58,"data":10405,"content":10406},{},[10407],{"nodeType":62,"value":10408,"marks":10409,"data":10410},"refuser l’annulation et exiger le paiement du solde restant ;",[],{},{"nodeType":781,"data":10412,"content":10413},{},[10414],{"nodeType":58,"data":10415,"content":10416},{},[10417],{"nodeType":62,"value":10418,"marks":10419,"data":10420},"demander en justice l’exécution de la vente ;",[],{},{"nodeType":781,"data":10422,"content":10423},{},[10424],{"nodeType":58,"data":10425,"content":10426},{},[10427],{"nodeType":62,"value":10428,"marks":10429,"data":10430},"accepter et conserver l’acompte et/ou réclamer des dommages et intérêts.",[],{},{"nodeType":781,"data":10432,"content":10433},{},[10434,10446],{"nodeType":58,"data":10435,"content":10436},{},[10437,10442],{"nodeType":62,"value":10438,"marks":10439,"data":10441},"Si le vendeur renonce à la vente",[10440],{"type":274},{},{"nodeType":62,"value":10443,"marks":10444,"data":10445},", le client peut obtenir : ",[],{},{"nodeType":777,"data":10447,"content":10448},{},[10449,10459,10469],{"nodeType":781,"data":10450,"content":10451},{},[10452],{"nodeType":58,"data":10453,"content":10454},{},[10455],{"nodeType":62,"value":10456,"marks":10457,"data":10458},"l’exécution forcée du contrat ; ",[],{},{"nodeType":781,"data":10460,"content":10461},{},[10462],{"nodeType":58,"data":10463,"content":10464},{},[10465],{"nodeType":62,"value":10466,"marks":10467,"data":10468},"le remboursement intégral de l’acompte ; ",[],{},{"nodeType":781,"data":10470,"content":10471},{},[10472],{"nodeType":58,"data":10473,"content":10474},{},[10475],{"nodeType":62,"value":10476,"marks":10477,"data":10478},"le paiement de dommages et intérêts pour le préjudice subi. ",[],{},{"nodeType":58,"data":10480,"content":10481},{},[10482],{"nodeType":62,"value":10483,"marks":10484,"data":10485},"Attention, tout de même, car lorsque le contrat prévoit un droit de rétractation, l’acompte doit être remboursé intégralement si l’acheteur exerce ce droit dans le délai légal. ",[],{},{"nodeType":58,"data":10487,"content":10488},{},[10489],{"nodeType":62,"value":10490,"marks":10491,"data":10492},"Par exemple : un artisan vous facture 1 000 € pour des travaux et vous versez 300 € d’acompte. Si vous vous rétractez après le délai légal, l’artisan peut exiger le paiement du solde et, le cas échéant, demander des dommages et intérêts pour le préjudice subi.",[],{},{"nodeType":263,"data":10494,"content":10495},{},[10496],{"nodeType":62,"value":10497,"marks":10498,"data":10499},"Arrhes ou acompte : tableau récapitulatif de leurs différences",[],{},{"nodeType":58,"data":10501,"content":10502},{},[10503],{"nodeType":62,"value":10504,"marks":10505,"data":10506},"Bien que les arrhes et l’acompte soient tous deux des paiements effectués à l’avance, leurs effets juridiques et financiers diffèrent sensiblement. Le tableau ci-dessous vous permet de visualiser en un coup d’œil ces différences essentielles :  ",[],{},{"nodeType":1079,"data":10508,"content":10509},{},[10510,10545,10579,10613,10647,10681],{"nodeType":1083,"data":10511,"content":10512},{},[10513,10523,10534],{"nodeType":1087,"data":10514,"content":10515},{},[10516],{"nodeType":58,"data":10517,"content":10518},{},[10519],{"nodeType":62,"value":1094,"marks":10520,"data":10522},[10521],{"type":274},{},{"nodeType":1087,"data":10524,"content":10525},{},[10526],{"nodeType":58,"data":10527,"content":10528},{},[10529],{"nodeType":62,"value":10530,"marks":10531,"data":10533},"Arrhes",[10532],{"type":274},{},{"nodeType":1087,"data":10535,"content":10536},{},[10537],{"nodeType":58,"data":10538,"content":10539},{},[10540],{"nodeType":62,"value":10541,"marks":10542,"data":10544},"Acompte",[10543],{"type":274},{},{"nodeType":1083,"data":10546,"content":10547},{},[10548,10559,10569],{"nodeType":1124,"data":10549,"content":10550},{},[10551],{"nodeType":58,"data":10552,"content":10553},{},[10554],{"nodeType":62,"value":10555,"marks":10556,"data":10558},"Engagement des parties",[10557],{"type":274},{},{"nodeType":1124,"data":10560,"content":10561},{},[10562],{"nodeType":58,"data":10563,"content":10564},{},[10565],{"nodeType":62,"value":10566,"marks":10567,"data":10568},"Ni le vendeur ni l’acheteur ne sont obligés de finaliser la transaction.",[],{},{"nodeType":1124,"data":10570,"content":10571},{},[10572],{"nodeType":58,"data":10573,"content":10574},{},[10575],{"nodeType":62,"value":10576,"marks":10577,"data":10578},"Le vendeur doit exécuter la vente/prestation, et l’acheteur doit payer le solde.",[],{},{"nodeType":1083,"data":10580,"content":10581},{},[10582,10593,10603],{"nodeType":1124,"data":10583,"content":10584},{},[10585],{"nodeType":58,"data":10586,"content":10587},{},[10588],{"nodeType":62,"value":10589,"marks":10590,"data":10592},"Annulation par l’acheteur",[10591],{"type":274},{},{"nodeType":1124,"data":10594,"content":10595},{},[10596],{"nodeType":58,"data":10597,"content":10598},{},[10599],{"nodeType":62,"value":10600,"marks":10601,"data":10602},"L’acheteur peut se rétracter, mais perd les arrhes versées.",[],{},{"nodeType":1124,"data":10604,"content":10605},{},[10606],{"nodeType":58,"data":10607,"content":10608},{},[10609],{"nodeType":62,"value":10610,"marks":10611,"data":10612},"Le vendeur peut refuser l’annulation et exiger le paiement du solde ou l’exécution de la vente, ou accepter l’annulation, mais conserver l’acompte et/ou demander des dommages et intérêts.",[],{},{"nodeType":1083,"data":10614,"content":10615},{},[10616,10627,10637],{"nodeType":1124,"data":10617,"content":10618},{},[10619],{"nodeType":58,"data":10620,"content":10621},{},[10622],{"nodeType":62,"value":10623,"marks":10624,"data":10626},"Annulation par le vendeur",[10625],{"type":274},{},{"nodeType":1124,"data":10628,"content":10629},{},[10630],{"nodeType":58,"data":10631,"content":10632},{},[10633],{"nodeType":62,"value":10634,"marks":10635,"data":10636},"Le vendeur doit rembourser le double des arrhes.",[],{},{"nodeType":1124,"data":10638,"content":10639},{},[10640],{"nodeType":58,"data":10641,"content":10642},{},[10643],{"nodeType":62,"value":10644,"marks":10645,"data":10646},"Le client peut obtenir l’exécution forcée du contrat, le remboursement de l’acompte et/ou des dommages et intérêts.",[],{},{"nodeType":1083,"data":10648,"content":10649},{},[10650,10661,10671],{"nodeType":1124,"data":10651,"content":10652},{},[10653],{"nodeType":58,"data":10654,"content":10655},{},[10656],{"nodeType":62,"value":10657,"marks":10658,"data":10660},"Conséquences financières",[10659],{"type":274},{},{"nodeType":1124,"data":10662,"content":10663},{},[10664],{"nodeType":58,"data":10665,"content":10666},{},[10667],{"nodeType":62,"value":10668,"marks":10669,"data":10670},"Risque limité à la perte des arrhes pour l’acheteur ; le professionnel conserve la somme versée, mais perd la vente complète.",[],{},{"nodeType":1124,"data":10672,"content":10673},{},[10674],{"nodeType":58,"data":10675,"content":10676},{},[10677],{"nodeType":62,"value":10678,"marks":10679,"data":10680},"Engagement ferme : risque financier plus important en cas d’annulation, mais sécurise le paiement et réduit le risque d’impayé.",[],{},{"nodeType":1083,"data":10682,"content":10683},{},[10684,10695,10705],{"nodeType":1124,"data":10685,"content":10686},{},[10687],{"nodeType":58,"data":10688,"content":10689},{},[10690],{"nodeType":62,"value":10691,"marks":10692,"data":10694},"Règle par défaut",[10693],{"type":274},{},{"nodeType":1124,"data":10696,"content":10697},{},[10698],{"nodeType":58,"data":10699,"content":10700},{},[10701],{"nodeType":62,"value":10702,"marks":10703,"data":10704},"Si non précisé dans le contrat, la somme versée est considérée comme des arrhes.",[],{},{"nodeType":1124,"data":10706,"content":10707},{},[10708],{"nodeType":58,"data":10709,"content":10710},{},[10711],{"nodeType":62,"value":10712,"marks":10713,"data":10714},"L’acompte doit être explicitement mentionné dans le contrat ou le devis.",[],{},{"nodeType":263,"data":10716,"content":10717},{},[10718],{"nodeType":62,"value":10719,"marks":10720,"data":10721},"Quels sont les risques en cas de mauvaise utilisation des arrhes et des acomptes ?",[],{},{"nodeType":58,"data":10723,"content":10724},{},[10725,10729,10734],{"nodeType":62,"value":10726,"marks":10727,"data":10728},"La distinction entre arrhes ou acompte ne relève pas seulement d’un détail juridique : une mauvaise utilisation ou une absence de précision peut entraîner des ",[],{},{"nodeType":62,"value":10730,"marks":10731,"data":10733},"conséquences importantes en cas de litige",[10732],{"type":274},{},{"nodeType":62,"value":10735,"marks":10736,"data":10737},". Que vous soyez professionnel ou client, les risques sont bien réels.",[],{},{"nodeType":111,"data":10739,"content":10740},{},[10741],{"nodeType":62,"value":10742,"marks":10743,"data":10744},"Une requalification automatique du paiement",[],{},{"nodeType":58,"data":10746,"content":10747},{},[10748,10753],{"nodeType":62,"value":10749,"marks":10750,"data":10752},"En l’absence de mention claire dans le contrat, le devis ou le bon de commande, la loi considère par défaut que la somme versée correspond à des arrhes",[10751],{"type":274},{},{"nodeType":62,"value":971,"marks":10754,"data":10755},[],{},{"nodeType":58,"data":10757,"content":10758},{},[10759,10763,10768],{"nodeType":62,"value":10760,"marks":10761,"data":10762},"Concrètement, cela signifie que le client peut annuler librement et que le professionnel ne peut pas exiger le paiement du solde. Cela peut représenter un ",[],{},{"nodeType":62,"value":10764,"marks":10765,"data":10767},"manque à gagner important",[10766],{"type":274},{},{"nodeType":62,"value":10769,"marks":10770,"data":10771},", surtout si vous avez déjà engagé des frais ou acheté du matériel en pensant être protégé par un acompte.",[],{},{"nodeType":111,"data":10773,"content":10774},{},[10775],{"nodeType":62,"value":10776,"marks":10777,"data":10778},"Des pertes financières parfois importantes",[],{},{"nodeType":58,"data":10780,"content":10781},{},[10782,10786,10791],{"nodeType":62,"value":10783,"marks":10784,"data":10785},"Une mauvaise qualification peut avoir un impact direct sur votre trésorerie. En effet, un acompte non précisé peut être requalifié en arrhes. Dans ce cas, si le client annule, ",[],{},{"nodeType":62,"value":10787,"marks":10788,"data":10790},"vous ne pouvez pas l’obliger à régler le solde de la prestation",[10789],{"type":274},{},{"nodeType":62,"value":599,"marks":10792,"data":10793},[],{},{"nodeType":58,"data":10795,"content":10796},{},[10797,10801,10810,10814,10819,10823,10828],{"nodeType":62,"value":10798,"marks":10799,"data":10800},"Les arrhes peuvent également entraîner une perte de ",[],{},{"nodeType":67,"data":10802,"content":10804},{"uri":10803},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires/",[10805],{"nodeType":62,"value":10806,"marks":10807,"data":10809},"chiffre d’affaires",[10808],{"type":75},{},{"nodeType":62,"value":10811,"marks":10812,"data":10813}," indirecte. En cas d’annulation, le professionnel conserve la somme versée, mais ",[],{},{"nodeType":62,"value":10815,"marks":10816,"data":10818},"perd la vente complète",[10817],{"type":274},{},{"nodeType":62,"value":10820,"marks":10821,"data":10822},". Il peut aussi ",[],{},{"nodeType":62,"value":10824,"marks":10825,"data":10827},"se retrouver dans l’impossibilité de remplacer le client",[10826],{"type":274},{},{"nodeType":62,"value":10829,"marks":10830,"data":10831},", notamment lorsque le planning ou les ressources avaient été réservés à l’avance.",[],{},{"nodeType":111,"data":10833,"content":10834},{},[10835],{"nodeType":62,"value":10836,"marks":10837,"data":10838},"Des litiges fréquents et coûteux",[],{},{"nodeType":58,"data":10840,"content":10841},{},[10842,10846,10851,10855,10860,10863,10868,10872,10877,10880,10885],{"nodeType":62,"value":10843,"marks":10844,"data":10845},"Les conflits liés aux arrhes et acomptes sont fréquents, notamment en cas de ",[],{},{"nodeType":62,"value":10847,"marks":10848,"data":10850},"désaccord sur la nature du paiement",[10849],{"type":274},{},{"nodeType":62,"value":10852,"marks":10853,"data":10854},", de ",[],{},{"nodeType":62,"value":10856,"marks":10857,"data":10859},"refus de remboursement",[10858],{"type":274},{},{"nodeType":62,"value":3228,"marks":10861,"data":10862},[],{},{"nodeType":62,"value":10864,"marks":10865,"data":10867},"annulation contestée",[10866],{"type":274},{},{"nodeType":62,"value":10869,"marks":10870,"data":10871}," ou de ",[],{},{"nodeType":62,"value":10873,"marks":10874,"data":10876},"non-exécution",[10875],{"type":274},{},{"nodeType":62,"value":10869,"marks":10878,"data":10879},[],{},{"nodeType":62,"value":10881,"marks":10882,"data":10884},"retard de la prestation",[10883],{"type":274},{},{"nodeType":62,"value":971,"marks":10886,"data":10887},[],{},{"nodeType":58,"data":10889,"content":10890},{},[10891],{"nodeType":62,"value":10892,"marks":10893,"data":10894},"En cas de contentieux, les conséquences peuvent inclure : ",[],{},{"nodeType":777,"data":10896,"content":10897},{},[10898,10908,10918],{"nodeType":781,"data":10899,"content":10900},{},[10901],{"nodeType":58,"data":10902,"content":10903},{},[10904],{"nodeType":62,"value":10905,"marks":10906,"data":10907},"une exécution forcée du contrat ; ",[],{},{"nodeType":781,"data":10909,"content":10910},{},[10911],{"nodeType":58,"data":10912,"content":10913},{},[10914],{"nodeType":62,"value":10915,"marks":10916,"data":10917},"le remboursement des sommes versées ; ",[],{},{"nodeType":781,"data":10919,"content":10920},{},[10921],{"nodeType":58,"data":10922,"content":10923},{},[10924],{"nodeType":62,"value":10925,"marks":10926,"data":10927},"le paiement de dommages et intérêts. ",[],{},{"nodeType":111,"data":10929,"content":10930},{},[10931],{"nodeType":62,"value":10932,"marks":10933,"data":10934},"Un impact sur la relation commerciale",[],{},{"nodeType":58,"data":10936,"content":10937},{},[10938],{"nodeType":62,"value":10939,"marks":10940,"data":10941},"Au-delà du droit, une mauvaise gestion des arrhes ou acomptes peut détériorer la relation client et entraîner :",[],{},{"nodeType":777,"data":10943,"content":10944},{},[10945,10964,10982],{"nodeType":781,"data":10946,"content":10947},{},[10948],{"nodeType":58,"data":10949,"content":10950},{},[10951,10955,10960],{"nodeType":62,"value":10952,"marks":10953,"data":10954},"des ",[],{},{"nodeType":62,"value":10956,"marks":10957,"data":10959},"incompréhensions",[10958],{"type":274},{},{"nodeType":62,"value":10961,"marks":10962,"data":10963}," ; ",[],{},{"nodeType":781,"data":10965,"content":10966},{},[10967],{"nodeType":58,"data":10968,"content":10969},{},[10970,10973,10978],{"nodeType":62,"value":10952,"marks":10971,"data":10972},[],{},{"nodeType":62,"value":10974,"marks":10975,"data":10977},"tensions",[10976],{"type":274},{},{"nodeType":62,"value":10979,"marks":10980,"data":10981}," lors d’une annulation ; ",[],{},{"nodeType":781,"data":10983,"content":10984},{},[10985],{"nodeType":58,"data":10986,"content":10987},{},[10988,10992,10997],{"nodeType":62,"value":10989,"marks":10990,"data":10991},"une ",[],{},{"nodeType":62,"value":10993,"marks":10994,"data":10996},"perte de confiance",[10995],{"type":274},{},{"nodeType":62,"value":971,"marks":10998,"data":10999},[],{},{"nodeType":58,"data":11001,"content":11002},{},[11003,11007,11012],{"nodeType":62,"value":11004,"marks":11005,"data":11006},"Cela peut également ",[],{},{"nodeType":62,"value":11008,"marks":11009,"data":11011},"nuire à votre réputation",[11010],{"type":274},{},{"nodeType":62,"value":11013,"marks":11014,"data":11015},", notamment via les avis en ligne ou le bouche-à-oreille. ",[],{},{"nodeType":263,"data":11017,"content":11018},{},[11019],{"nodeType":62,"value":11020,"marks":11021,"data":11022},"Arrhes ou acompte : lequel choisir selon votre situation ?",[],{},{"nodeType":58,"data":11024,"content":11025},{},[11026,11030,11035,11039,11044],{"nodeType":62,"value":11027,"marks":11028,"data":11029},"Choisir entre arrhes et acompte ne doit jamais être laissé au hasard. Ce choix dépend directement de votre besoin de ",[],{},{"nodeType":62,"value":11031,"marks":11032,"data":11034},"flexibilité ",[11033],{"type":274},{},{"nodeType":62,"value":11036,"marks":11037,"data":11038},"ou de ",[],{},{"nodeType":62,"value":11040,"marks":11041,"data":11043},"sécurité contractuelle",[11042],{"type":274},{},{"nodeType":62,"value":971,"marks":11045,"data":11046},[],{},{"nodeType":111,"data":11048,"content":11049},{},[11050],{"nodeType":62,"value":11051,"marks":11052,"data":11053},"Vous êtes client",[],{},{"nodeType":58,"data":11055,"content":11056},{},[11057,11062],{"nodeType":62,"value":11058,"marks":11059,"data":11061},"Si vous souhaitez avoir la possibilité d’annuler un achat ou une réservation sans trop de contraintes, les arrhes sont plus adaptées",[11060],{"type":274},{},{"nodeType":62,"value":11063,"marks":11064,"data":11065},". En effet, elles offrent la possibilité de vous désister librement sans avoir à régler l’intégralité de la somme. En revanche, la somme déjà versée est alors perdue. ",[],{},{"nodeType":58,"data":11067,"content":11068},{},[11069],{"nodeType":62,"value":11070,"marks":11071,"data":11072},"Les arrhes sont idéales pour :",[],{},{"nodeType":777,"data":11074,"content":11075},{},[11076,11111,11121],{"nodeType":781,"data":11077,"content":11078},{},[11079],{"nodeType":58,"data":11080,"content":11081},{},[11082,11086,11095,11098,11107],{"nodeType":62,"value":11083,"marks":11084,"data":11085},"les réservations (",[],{},{"nodeType":67,"data":11087,"content":11089},{"uri":11088},"https://www.clementine.fr/blog/taxes-et-impots/tva-hotel/",[11090],{"nodeType":62,"value":11091,"marks":11092,"data":11094},"hôtel",[11093],{"type":75},{},{"nodeType":62,"value":1490,"marks":11096,"data":11097},[],{},{"nodeType":67,"data":11099,"content":11101},{"uri":11100},"https://www.clementine.fr/blog/taxes-et-impots/fiscalite-des-locations-saisonnieres/",[11102],{"nodeType":62,"value":11103,"marks":11104,"data":11106},"location saisonnière",[11105],{"type":75},{},{"nodeType":62,"value":11108,"marks":11109,"data":11110},") ;",[],{},{"nodeType":781,"data":11112,"content":11113},{},[11114],{"nodeType":58,"data":11115,"content":11116},{},[11117],{"nodeType":62,"value":11118,"marks":11119,"data":11120},"les achats incertains ; ",[],{},{"nodeType":781,"data":11122,"content":11123},{},[11124],{"nodeType":58,"data":11125,"content":11126},{},[11127],{"nodeType":62,"value":11128,"marks":11129,"data":11130},"les projets encore en réflexion.",[],{},{"nodeType":58,"data":11132,"content":11133},{},[11134],{"nodeType":62,"value":11135,"marks":11136,"data":11137},"Par exemple : vous réservez un gîte plusieurs mois à l’avance sans certitude, mieux vaut verser des arrhes plutôt qu’un acompte.",[],{},{"nodeType":111,"data":11139,"content":11140},{},[11141],{"nodeType":62,"value":11142,"marks":11143,"data":11144},"Vous êtes professionnel",[],{},{"nodeType":58,"data":11146,"content":11147},{},[11148,11152,11157],{"nodeType":62,"value":11149,"marks":11150,"data":11151},"En tant que professionnel, ",[],{},{"nodeType":62,"value":11153,"marks":11154,"data":11156},"si vous voulez vous protéger des annulations, l’acompte est fortement recommandé",[11155],{"type":274},{},{"nodeType":62,"value":11158,"marks":11159,"data":11160},". Il permet : ",[],{},{"nodeType":777,"data":11162,"content":11163},{},[11164,11174,11184],{"nodeType":781,"data":11165,"content":11166},{},[11167],{"nodeType":58,"data":11168,"content":11169},{},[11170],{"nodeType":62,"value":11171,"marks":11172,"data":11173},"l’engagement ferme du client ; ",[],{},{"nodeType":781,"data":11175,"content":11176},{},[11177],{"nodeType":58,"data":11178,"content":11179},{},[11180],{"nodeType":62,"value":11181,"marks":11182,"data":11183},"l’obligation de payer la totalité de la somme en cas d’annulation ;",[],{},{"nodeType":781,"data":11185,"content":11186},{},[11187],{"nodeType":58,"data":11188,"content":11189},{},[11190],{"nodeType":62,"value":11191,"marks":11192,"data":11193},"la réduction du risque d’impayé.",[],{},{"nodeType":58,"data":11195,"content":11196},{},[11197,11201,11208],{"nodeType":62,"value":11198,"marks":11199,"data":11200},"L’acompte est idéal pour les artisans et les professionnels du BTP, les ",[],{},{"nodeType":67,"data":11202,"content":11203},{"uri":1288},[11204],{"nodeType":62,"value":1291,"marks":11205,"data":11207},[11206],{"type":75},{},{"nodeType":62,"value":11209,"marks":11210,"data":11211},", les prestations sur mesure et les commandes nécessitant un achat de matériel.",[],{},{"nodeType":58,"data":11213,"content":11214},{},[11215],{"nodeType":62,"value":11216,"marks":11217,"data":11218},"Par exemple : un artisan qui démarre un chantier et qui doit acheter des matériaux doit privilégier un acompte pour éviter les désistements de dernière minute.",[],{},{"nodeType":263,"data":11220,"content":11221},{},[11222],{"nodeType":62,"value":1644,"marks":11223,"data":11224},[],{},{"nodeType":111,"data":11226,"content":11227},{},[11228],{"nodeType":62,"value":11229,"marks":11230,"data":11231},"Peut-on récupérer un acompte ?",[],{},{"nodeType":58,"data":11233,"content":11234},{},[11235],{"nodeType":62,"value":11236,"marks":11237,"data":11238},"Oui, lorsque le client renonce à l’achat dans le délai légal de rétractation ou lorsque le vendeur annule la vente.",[],{},{"nodeType":111,"data":11240,"content":11241},{},[11242],{"nodeType":62,"value":11243,"marks":11244,"data":11245},"Quelle différence entre des arrhes et un acompte ?",[],{},{"nodeType":58,"data":11247,"content":11248},{},[11249],{"nodeType":62,"value":11250,"marks":11251,"data":11252},"Les arrhes permettent de se désister sans obligation, l’acompte engage définitivement les deux parties.",[],{},{"metadata":11254,"sys":11257,"fields":11260},{"tags":11255,"concepts":11256},[],[],{"id":11258,"updatedAt":11259},"1zj9iwFzro7fHNURuPUxRN","2026-05-06T08:39:18.281Z",{"slug":11261,"title":11262,"cover":11263,"category":11282,"publishedAt":11294,"content":11295},"micro-foncier","Comprendre le régime micro-foncier facilement",{"metadata":11264,"sys":11267,"fields":11274},{"tags":11265,"concepts":11266},[],[],{"space":11268,"id":11270,"type":168,"createdAt":11271,"updatedAt":11271,"environment":11272,"publishedVersion":45,"revision":318,"locale":27},{"sys":11269},{"type":10,"linkType":11,"id":12},"wOhXHjlQPZYH01P4BWHnl","2026-05-06T08:39:03.256Z",{"sys":11273},{"id":19,"type":10,"linkType":20},{"title":11261,"description":11275,"file":11276},"Cover article micro-foncier",{"url":11277,"details":11278,"fileName":11281,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/wOhXHjlQPZYH01P4BWHnl/8e7a90d6f7644e2038a89cfc747e132c/micro-foncier.webp",{"size":11279,"image":11280},219256,{"width":400,"height":401},"micro-foncier.webp",{"metadata":11283,"sys":11286,"fields":11293},{"tags":11284,"concepts":11285},[],[],{"space":11287,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":11289,"publishedVersion":45,"revision":318,"contentType":11291,"locale":27},{"sys":11288},{"type":10,"linkType":11,"id":12},{"sys":11290},{"id":19,"type":10,"linkType":20},{"sys":11292},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-06",{"data":11296,"content":11297,"nodeType":54},{},[11298,11313,11320,11327,11361,11388,11395,11432,11444,11451,11484,11515,11579,11586,11632,11652,11676,11683,11690,11697,11831,11838,11845,11861,11930,11945,11952,11998,12005,12028,12035,12042,12049,12056,12063,12096,12108,12115,12148,12155,12162,12177,12184,12190,12197,12204,12211],{"data":11299,"content":11300,"nodeType":58},{},[11301,11305,11309],{"data":11302,"marks":11303,"value":11304,"nodeType":62},{},[],"Vous avez un ou plusieurs biens en location et vous voulez comprendre comment fonctionne le régime ",{"data":11306,"marks":11307,"value":11261,"nodeType":62},{},[11308],{"type":274},{"data":11310,"marks":11311,"value":11312,"nodeType":62},{},[]," ? Cet article vous explique qui peut en bénéficier, ses avantages et limites, et vous montre concrètement comment il s’applique pour plusieurs logements, avec des exemples faciles à suivre.",{"data":11314,"content":11315,"nodeType":263},{},[11316],{"data":11317,"marks":11318,"value":11319,"nodeType":62},{},[],"Qu’est-ce que le régime micro-foncier ?",{"data":11321,"content":11322,"nodeType":111},{},[11323],{"data":11324,"marks":11325,"value":11326,"nodeType":62},{},[],"Définition ",{"data":11328,"content":11329,"nodeType":58},{},[11330,11334,11339,11343,11348,11352,11357],{"data":11331,"marks":11332,"value":11333,"nodeType":62},{},[],"Le régime micro-foncier est un ",{"data":11335,"marks":11336,"value":11338,"nodeType":62},{},[11337],{"type":274},"mode d’imposition simplifié",{"data":11340,"marks":11341,"value":11342,"nodeType":62},{},[]," applicable aux ",{"data":11344,"marks":11345,"value":11347,"nodeType":62},{},[11346],{"type":274},"revenus fonciers issus de la location nue (non meublée)",{"data":11349,"marks":11350,"value":11351,"nodeType":62},{},[],". Ces derniers sont principalement issus des ",{"data":11353,"marks":11354,"value":11356,"nodeType":62},{},[11355],{"type":274},"loyers",{"data":11358,"marks":11359,"value":11360,"nodeType":62},{},[]," perçus par les propriétaires de logements non meublés, mais peuvent également correspondre aux dividendes reçus par une personne détenant des parts de société civile de placement immobilier (SCPI). ",{"data":11362,"content":11363,"nodeType":58},{},[11364,11367,11372,11376,11385],{"data":11365,"marks":11366,"value":838,"nodeType":62},{},[],{"data":11368,"marks":11369,"value":843,"nodeType":62},{},[11370,11371],{"type":75},{"type":274},{"data":11373,"marks":11374,"value":11375,"nodeType":62},{},[]," : c’est le régime micro-BIC qui s’applique pour ",{"data":11377,"content":11379,"nodeType":67},{"uri":11378},"https://www.clementine.fr/blog/calculateurs/simulateur-lmnp/",[11380],{"data":11381,"marks":11382,"value":11384,"nodeType":62},{},[11383],{"type":75},"location meublée",{"data":11386,"marks":11387,"value":971,"nodeType":62},{},[],{"data":11389,"content":11390,"nodeType":111},{},[11391],{"data":11392,"marks":11393,"value":11394,"nodeType":62},{},[],"Fonctionnement du régime et déclaration des revenus fonciers",{"data":11396,"content":11397,"nodeType":58},{},[11398,11402,11407,11411,11420,11424,11429],{"data":11399,"marks":11400,"value":11401,"nodeType":62},{},[],"Ce régime permet de ne pas détailler les charges engagées et de bénéficier d’un ",{"data":11403,"marks":11404,"value":11406,"nodeType":62},{},[11405],{"type":274},"abattement forfaitaire de 30 % ",{"data":11408,"marks":11409,"value":11410,"nodeType":62},{},[],"censé couvrir l’ensemble des charges. La déclaration des ",{"data":11412,"content":11414,"nodeType":67},{"uri":11413},"https://www.clementine.fr/blog/taxes-et-impots/revenus-fonciers-comment-sont-ils-imposes/",[11415],{"data":11416,"marks":11417,"value":11419,"nodeType":62},{},[11418],{"type":75},"revenus fonciers",{"data":11421,"marks":11422,"value":11423,"nodeType":62},{},[]," est alors facilitée pour les propriétaires qui n’ont qu’à déclarer le montant brut de ceux-ci dans la ",{"data":11425,"marks":11426,"value":11428,"nodeType":62},{},[11427],{"type":274},"case 4BE de la déclaration de revenus n° 2042 (CERFA n° 13330)",{"data":11430,"marks":11431,"value":971,"nodeType":62},{},[],{"data":11433,"content":11434,"nodeType":58},{},[11435,11439],{"data":11436,"marks":11437,"value":11438,"nodeType":62},{},[],"Par exemple, si un propriétaire perçoit des loyers mensuels de 800 € (hors charges) sur 12 mois, le montant brut sera calculé comme suit : 800 € x 12 = 9 600 €. L’administration fiscale appliquera ensuite l’abattement de 30 %, soit 2 880 €. Le revenu net imposable sera donc de 6 720 €, ce qui signifie que ",{"data":11440,"marks":11441,"value":11443,"nodeType":62},{},[11442],{"type":274},"seuls 70 % des loyers sont effectivement imposés.",{"data":11445,"content":11446,"nodeType":263},{},[11447],{"data":11448,"marks":11449,"value":11450,"nodeType":62},{},[],"Qui peut bénéficier du régime micro-foncier ?",{"data":11452,"content":11453,"nodeType":58},{},[11454,11458,11463,11467,11472,11476,11481],{"data":11455,"marks":11456,"value":11457,"nodeType":62},{},[],"Le régime micro-foncier est applicable d’office pour les ",{"data":11459,"marks":11460,"value":11462,"nodeType":62},{},[11461],{"type":274},"propriétaires louant des logements non meublés",{"data":11464,"marks":11465,"value":11466,"nodeType":62},{},[]," dont les revenus fonciers",{"data":11468,"marks":11469,"value":11471,"nodeType":62},{},[11470],{"type":274}," n’excèdent pas 15 000 € par an",{"data":11473,"marks":11474,"value":11475,"nodeType":62},{},[]," et dont les biens mis en location ",{"data":11477,"marks":11478,"value":11480,"nodeType":62},{},[11479],{"type":274},"ne bénéficient d’aucun régime particulier",{"data":11482,"marks":11483,"value":971,"nodeType":62},{},[],{"data":11485,"content":11486,"nodeType":58},{},[11487,11491,11496,11504,11507,11512],{"data":11488,"marks":11489,"value":11490,"nodeType":62},{},[],"Il peut également concerner les ",{"data":11492,"marks":11493,"value":11495,"nodeType":62},{},[11494],{"type":274},"associés des ",{"data":11497,"content":11498,"nodeType":67},{"uri":2574},[11499],{"data":11500,"marks":11501,"value":2580,"nodeType":62},{},[11502,11503],{"type":75},{"type":274},{"data":11505,"marks":11506,"value":467,"nodeType":62},{},[],{"data":11508,"marks":11509,"value":11511,"nodeType":62},{},[11510],{"type":274},"lorsque les conditions suivantes sont réunies",{"data":11513,"marks":11514,"value":3076,"nodeType":62},{},[],{"data":11516,"content":11517,"nodeType":777},{},[11518,11539,11549,11559,11569],{"data":11519,"content":11520,"nodeType":781},{},[11521],{"data":11522,"content":11523,"nodeType":58},{},[11524,11528,11535],{"data":11525,"marks":11526,"value":11527,"nodeType":62},{},[],"La société est à l’",{"data":11529,"content":11530,"nodeType":67},{"uri":7463},[11531],{"data":11532,"marks":11533,"value":7470,"nodeType":62},{},[11534],{"type":75},{"data":11536,"marks":11537,"value":11538,"nodeType":62},{},[]," (IR).",{"data":11540,"content":11541,"nodeType":781},{},[11542],{"data":11543,"content":11544,"nodeType":58},{},[11545],{"data":11546,"marks":11547,"value":11548,"nodeType":62},{},[],"Le ou les biens loués sont non meublés.",{"data":11550,"content":11551,"nodeType":781},{},[11552],{"data":11553,"content":11554,"nodeType":58},{},[11555],{"data":11556,"marks":11557,"value":11558,"nodeType":62},{},[],"Le total des revenus fonciers bruts perçus par l’associé (y compris sa quote-part dans les recettes de la société) ne dépasse pas 15 000 €. ",{"data":11560,"content":11561,"nodeType":781},{},[11562],{"data":11563,"content":11564,"nodeType":58},{},[11565],{"data":11566,"marks":11567,"value":11568,"nodeType":62},{},[],"L’associé est également directement propriétaire d’au moins un logement donné en location nue.",{"data":11570,"content":11571,"nodeType":781},{},[11572],{"data":11573,"content":11574,"nodeType":58},{},[11575],{"data":11576,"marks":11577,"value":11578,"nodeType":62},{},[],"Les logements détenus par la société et ceux dont l’associé est propriétaire ne bénéficient pas d’un régime particulier.",{"data":11580,"content":11581,"nodeType":58},{},[11582],{"data":11583,"marks":11584,"value":11585,"nodeType":62},{},[],"Il existe plusieurs cas où les propriétaires peuvent être exclus du régime micro-foncier. C’est, par exemple, le cas de ceux détenant : ",{"data":11587,"content":11588,"nodeType":777},{},[11589,11599,11622],{"data":11590,"content":11591,"nodeType":781},{},[11592],{"data":11593,"content":11594,"nodeType":58},{},[11595],{"data":11596,"marks":11597,"value":11598,"nodeType":62},{},[],"des monuments historiques (ou biens assimilés) ;",{"data":11600,"content":11601,"nodeType":781},{},[11602],{"data":11603,"content":11604,"nodeType":58},{},[11605,11609,11618],{"data":11606,"marks":11607,"value":11608,"nodeType":62},{},[],"des logements bénéficiant du dispositif ",{"data":11610,"content":11612,"nodeType":67},{"uri":11611},"https://www.economie.gouv.fr/particuliers/gerer-mon-argent/investir-dans-limmobilier/locavantages-louez-abordable-et-beneficiez-dune-reduction-dimpot",[11613],{"data":11614,"marks":11615,"value":11617,"nodeType":62},{},[11616],{"type":75},"Loc’Avantages",{"data":11619,"marks":11620,"value":11621,"nodeType":62},{},[]," ;",{"data":11623,"content":11624,"nodeType":781},{},[11625],{"data":11626,"content":11627,"nodeType":58},{},[11628],{"data":11629,"marks":11630,"value":11631,"nodeType":62},{},[],"des logements bénéficiant d’un dispositif d’amortissement (Périssol, Besson neuf, Robien, etc.). ",{"data":11633,"content":11634,"nodeType":58},{},[11635,11639,11648],{"data":11636,"marks":11637,"value":11638,"nodeType":62},{},[],"Toutes les exclusions sont détaillées dans le document ",{"data":11640,"content":11642,"nodeType":67},{"uri":11641},"https://bofip.impots.gouv.fr/bofip/3973-PGP.html/identifiant%3DBOI-RFPI-DECLA-10-20250306#Cas_d%E2%80%99exclusion_31",[11643],{"data":11644,"marks":11645,"value":11647,"nodeType":62},{},[11646],{"type":75},"RFPI - Revenus fonciers - Régime micro-foncier",{"data":11649,"marks":11650,"value":11651,"nodeType":62},{},[]," disponible sur le site du Bulletin officiel des finances publiques (BOFIP). ",{"data":11653,"content":11654,"nodeType":58},{},[11655,11658,11663,11667,11672],{"data":11656,"marks":11657,"value":838,"nodeType":62},{},[],{"data":11659,"marks":11660,"value":843,"nodeType":62},{},[11661,11662],{"type":75},{"type":274},{"data":11664,"marks":11665,"value":11666,"nodeType":62},{},[]," : en cas de mariage ou de pacs, ",{"data":11668,"marks":11669,"value":11671,"nodeType":62},{},[11670],{"type":274},"une seule déclaration de revenus fonciers doit être effectuée",{"data":11673,"marks":11674,"value":11675,"nodeType":62},{},[],". Il faut donc s’assurer que l’ensemble des revenus fonciers du foyer reste inférieur à 15 000 € et que les biens mis en location ne sont pas concernés par les exclusions pour que vous puissiez bénéficier du régime micro-foncier.",{"data":11677,"content":11678,"nodeType":263},{},[11679],{"data":11680,"marks":11681,"value":11682,"nodeType":62},{},[],"Les avantages et les limites du régime micro-foncier",{"data":11684,"content":11685,"nodeType":58},{},[11686],{"data":11687,"marks":11688,"value":11689,"nodeType":62},{},[],"Maintenant que nous avons défini ce régime et les conditions à respecter pour en bénéficier, il est pertinent de s’intéresser à ses avantages et à ses limites. ",{"data":11691,"content":11692,"nodeType":58},{},[11693],{"data":11694,"marks":11695,"value":11696,"nodeType":62},{},[],"Le tableau ci-dessous permet de les comparer rapidement pour mieux comprendre ce que ce régime offre, et ce qu’il ne permet pas : ",{"data":11698,"content":11699,"nodeType":1079},{},[11700,11723],{"data":11701,"content":11702,"nodeType":1083},{},[11703,11713],{"data":11704,"content":11705,"nodeType":1087},{},[11706],{"data":11707,"content":11708,"nodeType":58},{},[11709],{"data":11710,"marks":11711,"value":11712,"nodeType":62},{},[],"Avantages",{"data":11714,"content":11715,"nodeType":1087},{},[11716],{"data":11717,"content":11718,"nodeType":58},{},[11719],{"data":11720,"marks":11721,"value":11722,"nodeType":62},{},[],"Inconvénients",{"data":11724,"content":11725,"nodeType":1083},{},[11726,11772],{"data":11727,"content":11728,"nodeType":1124},{},[11729,11741,11757],{"data":11730,"content":11731,"nodeType":58},{},[11732,11737],{"data":11733,"marks":11734,"value":11736,"nodeType":62},{},[11735],{"type":274},"Déclaration simplifiée",{"data":11738,"marks":11739,"value":11740,"nodeType":62},{},[]," : les revenus fonciers se déclarent une seule fois par an et l’abattement de 30 % est automatiquement appliqué par l’administration fiscale.",{"data":11742,"content":11743,"nodeType":58},{},[11744,11748,11753],{"data":11745,"marks":11746,"value":11747,"nodeType":62},{},[],"Idéal pour les ",{"data":11749,"marks":11750,"value":11752,"nodeType":62},{},[11751],{"type":274},"petits revenus fonciers",{"data":11754,"marks":11755,"value":11756,"nodeType":62},{},[]," (\u003C 15 000 €), avec moins de formalités administratives.",{"data":11758,"content":11759,"nodeType":58},{},[11760,11764,11769],{"data":11761,"marks":11762,"value":11763,"nodeType":62},{},[],"Convient aux propriétaires qui ",{"data":11765,"marks":11766,"value":11768,"nodeType":62},{},[11767],{"type":274},"ne veulent pas tenir de comptabilité détaillée",{"data":11770,"marks":11771,"value":971,"nodeType":62},{},[],{"data":11773,"content":11774,"nodeType":1124},{},[11775,11791,11816],{"data":11776,"content":11777,"nodeType":58},{},[11778,11782,11787],{"data":11779,"marks":11780,"value":11781,"nodeType":62},{},[],"Ne permet ",{"data":11783,"marks":11784,"value":11786,"nodeType":62},{},[11785],{"type":274},"aucune déduction",{"data":11788,"marks":11789,"value":11790,"nodeType":62},{},[]," des charges ponctuelles ou des travaux réalisés.",{"data":11792,"content":11793,"nodeType":58},{},[11794,11799,11803,11812],{"data":11795,"marks":11796,"value":11798,"nodeType":62},{},[11797],{"type":274},"Impossible d’accéder à certains dispositifs",{"data":11800,"marks":11801,"value":11802,"nodeType":62},{},[]," (",{"data":11804,"content":11806,"nodeType":67},{"uri":11805},"https://www.clementine.fr/blog/calculateurs/defiscalisation-pinel/",[11807],{"data":11808,"marks":11809,"value":11811,"nodeType":62},{},[11810],{"type":75},"Pinel",{"data":11813,"marks":11814,"value":11815,"nodeType":62},{},[],", Périssol, Borloo, etc.).",{"data":11817,"content":11818,"nodeType":58},{},[11819,11823,11828],{"data":11820,"marks":11821,"value":11822,"nodeType":62},{},[],"L’abattement forfaitaire peut être inférieur aux charges réelles, donc ",{"data":11824,"marks":11825,"value":11827,"nodeType":62},{},[11826],{"type":274},"moins avantageux pour les propriétaires ayant beaucoup de dépenses",{"data":11829,"marks":11830,"value":971,"nodeType":62},{},[],{"data":11832,"content":11833,"nodeType":58},{},[11834],{"data":11835,"marks":11836,"value":11837,"nodeType":62},{},[],"En observant les avantages et inconvénients du micro-foncier, on comprend mieux comment ce régime se distingue du régime réel, notamment selon les charges et la complexité de la gestion locative. ",{"data":11839,"content":11840,"nodeType":263},{},[11841],{"data":11842,"marks":11843,"value":11844,"nodeType":62},{},[],"Comment choisir entre micro-foncier et régime réel ?",{"data":11846,"content":11847,"nodeType":58},{},[11848,11852,11857],{"data":11849,"marks":11850,"value":11851,"nodeType":62},{},[],"Pour un propriétaire dont les revenus fonciers annuels ne dépassent pas 15 000 €, deux options sont possibles : ",{"data":11853,"marks":11854,"value":11856,"nodeType":62},{},[11855],{"type":274},"le régime micro-foncier ou le régime réel",{"data":11858,"marks":11859,"value":11860,"nodeType":62},{},[],". Chacun présente des avantages différents selon la situation :",{"data":11862,"content":11863,"nodeType":777},{},[11864,11897],{"data":11865,"content":11866,"nodeType":781},{},[11867],{"data":11868,"content":11869,"nodeType":58},{},[11870,11875,11879,11884,11888,11893],{"data":11871,"marks":11872,"value":11874,"nodeType":62},{},[11873],{"type":274},"Micro-foncier",{"data":11876,"marks":11877,"value":11878,"nodeType":62},{},[]," : simple et rapide, un ",{"data":11880,"marks":11881,"value":11883,"nodeType":62},{},[11882],{"type":274},"abattement de 30 %",{"data":11885,"marks":11886,"value":11887,"nodeType":62},{},[]," est automatiquement appliqué sur les loyers déclarés. ",{"data":11889,"marks":11890,"value":11892,"nodeType":62},{},[11891],{"type":274},"Aucun calcul de charges n’est nécessaire",{"data":11894,"marks":11895,"value":11896,"nodeType":62},{},[],", ce qui convient particulièrement si les dépenses (travaux, intérêts d’emprunt, assurances, etc.) sont limitées.",{"data":11898,"content":11899,"nodeType":781},{},[11900],{"data":11901,"content":11902,"nodeType":58},{},[11903,11908,11912,11917,11921,11926],{"data":11904,"marks":11905,"value":11907,"nodeType":62},{},[11906],{"type":274},"Régime réel",{"data":11909,"marks":11910,"value":11911,"nodeType":62},{},[]," : plus complet, il permet de ",{"data":11913,"marks":11914,"value":11916,"nodeType":62},{},[11915],{"type":274},"déduire toutes les charges réelles",{"data":11918,"marks":11919,"value":11920,"nodeType":62},{},[],". Si vos dépenses dépassent vos loyers, vous pouvez générer un ",{"data":11922,"marks":11923,"value":11925,"nodeType":62},{},[11924],{"type":274},"déficit foncier",{"data":11927,"marks":11928,"value":11929,"nodeType":62},{},[],", qui peut réduire votre impôt sur le revenu. ",{"data":11931,"content":11932,"nodeType":58},{},[11933,11936,11941],{"data":11934,"marks":11935,"value":838,"nodeType":62},{},[],{"data":11937,"marks":11938,"value":843,"nodeType":62},{},[11939,11940],{"type":75},{"type":274},{"data":11942,"marks":11943,"value":11944,"nodeType":62},{},[]," : lorsqu’un propriétaire opte pour le régime réel plutôt que pour le régime micro-foncier, la décision est irrévocable pendant 3 ans. ",{"data":11946,"content":11947,"nodeType":58},{},[11948],{"data":11949,"marks":11950,"value":11951,"nodeType":62},{},[],"Pour savoir quel régime est le plus avantageux, il convient de : ",{"data":11953,"content":11954,"nodeType":3722},{},[11955,11965,11988],{"data":11956,"content":11957,"nodeType":781},{},[11958],{"data":11959,"content":11960,"nodeType":58},{},[11961],{"data":11962,"marks":11963,"value":11964,"nodeType":62},{},[],"Déterminer le montant des revenus fonciers et appliquer un abattement de 30 %. ",{"data":11966,"content":11967,"nodeType":781},{},[11968],{"data":11969,"content":11970,"nodeType":58},{},[11971,11975,11984],{"data":11972,"marks":11973,"value":11974,"nodeType":62},{},[],"Calculer le coût total des charges réelles qui pourraient être déduites (travaux, intérêts d’",{"data":11976,"content":11978,"nodeType":67},{"uri":11977},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[11979],{"data":11980,"marks":11981,"value":11983,"nodeType":62},{},[11982],{"type":75},"emprunt",{"data":11985,"marks":11986,"value":11987,"nodeType":62},{},[],", etc.). ",{"data":11989,"content":11990,"nodeType":781},{},[11991],{"data":11992,"content":11993,"nodeType":58},{},[11994],{"data":11995,"marks":11996,"value":11997,"nodeType":62},{},[],"Comparer les résultats obtenus : si les charges réelles représentent plus de 30 % des loyers, le régime réel sera plus intéressant ; sinon, le micro-foncier reste plus avantageux.",{"data":11999,"content":12000,"nodeType":58},{},[12001],{"data":12002,"marks":12003,"value":12004,"nodeType":62},{},[],"Voici un exemple concret avec des loyers annuels de 12 000 € et des charges réelles de 4 500 € : ",{"data":12006,"content":12007,"nodeType":777},{},[12008,12018],{"data":12009,"content":12010,"nodeType":781},{},[12011],{"data":12012,"content":12013,"nodeType":58},{},[12014],{"data":12015,"marks":12016,"value":12017,"nodeType":62},{},[],"30 % des loyers = 3 600 €",{"data":12019,"content":12020,"nodeType":781},{},[12021],{"data":12022,"content":12023,"nodeType":58},{},[12024],{"data":12025,"marks":12026,"value":12027,"nodeType":62},{},[],"Charges réelles (4 500 €) > abattement (3 600 €), c’est donc le régime réel qui est le plus avantageux.",{"data":12029,"content":12030,"nodeType":58},{},[12031],{"data":12032,"marks":12033,"value":12034,"nodeType":62},{},[],"Cette approche permet de visualiser rapidement quel régime optimise vos impôts tout en tenant compte de vos dépenses et de la gestion de vos biens.",{"data":12036,"content":12037,"nodeType":263},{},[12038],{"data":12039,"marks":12040,"value":12041,"nodeType":62},{},[],"Micro-foncier et multi-bien : comment ça fonctionne ?",{"data":12043,"content":12044,"nodeType":58},{},[12045],{"data":12046,"marks":12047,"value":12048,"nodeType":62},{},[],"Lorsque l’on détient plusieurs biens immobiliers, le fonctionnement du micro-foncier devient un peu plus subtil. Il est important de comprendre comment le plafond de 15 000 € s’applique et quelles conséquences cela peut avoir sur votre choix de régime fiscal.",{"data":12050,"content":12051,"nodeType":111},{},[12052],{"data":12053,"marks":12054,"value":12055,"nodeType":62},{},[],"Un plafond global pour tout le foyer fiscal",{"data":12057,"content":12058,"nodeType":58},{},[12059],{"data":12060,"marks":12061,"value":12062,"nodeType":62},{},[],"Le seuil de 15 000 € s’applique à l’ensemble des revenus fonciers, incluant : ",{"data":12064,"content":12065,"nodeType":777},{},[12066,12076,12086],{"data":12067,"content":12068,"nodeType":781},{},[12069],{"data":12070,"content":12071,"nodeType":58},{},[12072],{"data":12073,"marks":12074,"value":12075,"nodeType":62},{},[],"tous vos biens loués nus ;",{"data":12077,"content":12078,"nodeType":781},{},[12079],{"data":12080,"content":12081,"nodeType":58},{},[12082],{"data":12083,"marks":12084,"value":12085,"nodeType":62},{},[],"les éventuels dividendes de SCPI ; ",{"data":12087,"content":12088,"nodeType":781},{},[12089],{"data":12090,"content":12091,"nodeType":58},{},[12092],{"data":12093,"marks":12094,"value":12095,"nodeType":62},{},[],"les revenus fonciers perçus par votre conjoint.",{"data":12097,"content":12098,"nodeType":58},{},[12099,12104],{"data":12100,"marks":12101,"value":12103,"nodeType":62},{},[12102],{"type":274},"Ce n’est donc pas un plafond par logement, mais un plafond global pour le foyer",{"data":12105,"marks":12106,"value":12107,"nodeType":62},{},[],". Même si un bien reste « petit », les autres loyers et revenus fonciers s’additionnent.",{"data":12109,"content":12110,"nodeType":58},{},[12111],{"data":12112,"marks":12113,"value":12114,"nodeType":62},{},[],"Supposons que vous possédez deux biens et que vous percevez des revenus liés à une SCPI : ",{"data":12116,"content":12117,"nodeType":777},{},[12118,12128,12138],{"data":12119,"content":12120,"nodeType":781},{},[12121],{"data":12122,"content":12123,"nodeType":58},{},[12124],{"data":12125,"marks":12126,"value":12127,"nodeType":62},{},[],"Bien 1 : 6 000 € de loyers",{"data":12129,"content":12130,"nodeType":781},{},[12131],{"data":12132,"content":12133,"nodeType":58},{},[12134],{"data":12135,"marks":12136,"value":12137,"nodeType":62},{},[],"Bien 2 : 5 000 € ",{"data":12139,"content":12140,"nodeType":781},{},[12141],{"data":12142,"content":12143,"nodeType":58},{},[12144],{"data":12145,"marks":12146,"value":12147,"nodeType":62},{},[],"SCPI : 4 500 €",{"data":12149,"content":12150,"nodeType":58},{},[12151],{"data":12152,"marks":12153,"value":12154,"nodeType":62},{},[],"Le total atteint alors 15 500 €. Vous dépassez le plafond autorisé pour bénéficier du micro-foncier, le passage au régime réel est alors obligatoire.",{"data":12156,"content":12157,"nodeType":111},{},[12158],{"data":12159,"marks":12160,"value":12161,"nodeType":62},{},[],"Peut-on choisir un régime différent par bien ?",{"data":12163,"content":12164,"nodeType":58},{},[12165,12169,12174],{"data":12166,"marks":12167,"value":12168,"nodeType":62},{},[],"Il n’est pas possible de choisir un régime différent par bien, car le régime fiscal s’applique à l’ensemble de vos revenus fonciers. ",{"data":12170,"marks":12171,"value":12173,"nodeType":62},{},[12172],{"type":274},"Vous ne pouvez pas être en micro-foncier pour un bien et au réel pour l’autre",{"data":12175,"marks":12176,"value":971,"nodeType":62},{},[],{"data":12178,"content":12179,"nodeType":58},{},[12180],{"data":12181,"marks":12182,"value":12183,"nodeType":62},{},[],"Il faut donc penser à l’ensemble de votre patrimoine immobilier, même si certains biens sont peu rentables.",{"data":12185,"content":12186,"nodeType":263},{},[12187],{"data":12188,"marks":12189,"value":1644,"nodeType":62},{},[],{"data":12191,"content":12192,"nodeType":111},{},[12193],{"data":12194,"marks":12195,"value":12196,"nodeType":62},{},[],"Quelle différence entre micro-BIC et micro-foncier ?",{"data":12198,"content":12199,"nodeType":58},{},[12200],{"data":12201,"marks":12202,"value":12203,"nodeType":62},{},[],"Le micro-foncier s’applique aux revenus fonciers issus de locations nues dont le total ne dépasse pas 15 000 € par an. Le micro-BIC, en revanche, concerne les revenus locatifs issus de locations meublées, avec un abattement forfaitaire de 50 % (ou 30 % selon le type de location).",{"data":12205,"content":12206,"nodeType":111},{},[12207],{"data":12208,"marks":12209,"value":12210,"nodeType":62},{},[],"De quel abattement bénéficie-t-on en micro-foncier ?",{"data":12212,"content":12213,"nodeType":58},{},[12214],{"data":12215,"marks":12216,"value":12217,"nodeType":62},{},[],"L’abattement forfaitaire est de 30 % sur les loyers déclarés. Cela signifie que seuls 70 % des revenus fonciers sont imposables, l’administration considérant que 30 % correspondent aux charges.",0,6,["Island",12221],{"key":12222,"result":12223},"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY",{"head":12224},{},1779443488985]