{"id":7104,"date":"2016-08-05T15:22:37","date_gmt":"2016-08-05T14:22:37","guid":{"rendered":"https:\/\/www.legalife.fr\/guides-juridiques\/?p=7104"},"modified":"2019-11-29T17:05:30","modified_gmt":"2019-11-29T16:05:30","slug":"acte-de-cession-de-parts-sociales-enregistrement-aux-impots","status":"publish","type":"post","link":"https:\/\/www.legalife.fr\/guides-juridiques\/acte-de-cession-de-parts-sociales-enregistrement-aux-impots\/","title":{"rendered":"Acte de cession de parts sociales\u00a0: l\u2019enregistrement aux imp\u00f4ts"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\"><span class=\"mks_dropcap\" style=\"font-size: 52px; color: #ffffff; background-color: #0db0d2;\">L<\/span><\/span>a cession de parts sociales est une vente de titres qui n\u00e9cessite le respect d&#8217;un certain formalisme pour \u00eatre valide.&nbsp;Elle peut par exemple avoir lieu entre associ\u00e9s souhaitant s\u2019arranger entre eux dans diff\u00e9rentes situations, notamment lorsque l\u2019un d\u2019eux d\u00e9cide de quitter l\u2019entreprise.<\/p>\n<p>En cons\u00e9quence, il convient de notifier les imp\u00f4ts de cette cession de part, par le biais d\u2019un contrat sp\u00e9cial, l\u2019acte de cession de parts. Les c\u00e9dants, tout comme les cessionnaires, sont concern\u00e9s par cet acte.<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Table des mati&egrave;res<\/p><ul class=\"toc_list\"><li><a href=\"#Le_contenu_de_lacte_de_cession_de_parts_sociales\"><span class=\"toc_number toc_depth_1\">1<\/span> Le contenu de l\u2019acte de cession de parts sociales<\/a><\/li><li><a href=\"#Lenregistrement_aux_impots_de_l8217acte_de_cession_de_parts_sociales\"><span class=\"toc_number toc_depth_1\">2<\/span> L\u2019enregistrement aux imp\u00f4ts de l&#8217;acte de cession de parts sociales<\/a><ul><li><a href=\"#Le_caractere_obligatoire_de_l8217enregistrement_aux_impots\"><span class=\"toc_number toc_depth_2\">2.1<\/span> Le caract\u00e8re obligatoire de l&#8217;enregistrement aux imp\u00f4ts<\/a><\/li><li><a href=\"#Les_conditions_de_l8217enregistrement_aux_impots\"><span class=\"toc_number toc_depth_2\">2.2<\/span> Les conditions de l&#8217;enregistrement aux imp\u00f4ts<\/a><ul><li><a href=\"#Le_delai_pour_enregistrer_l8217acte_aux_impots\"><span class=\"toc_number toc_depth_3\">2.2.1<\/span> Le d\u00e9lai pour enregistrer l&#8217;acte aux imp\u00f4ts<\/a><\/li><li><a href=\"#Lenbspnombre_d8217exemplaires_a_deposer_aux_impots\"><span class=\"toc_number toc_depth_3\">2.2.2<\/span> Le&nbsp;nombre d&#8217;exemplaires \u00e0 d\u00e9poser aux imp\u00f4ts<\/a><\/li><li><a href=\"#Le_cout_de_l8217enregistrement_de_l8217acte_de_cession_de_parts_aux_impots\"><span class=\"toc_number toc_depth_3\">2.2.3<\/span> Le co\u00fbt de l&#8217;enregistrement de l&#8217;acte de cession de parts aux imp\u00f4ts<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"Le_contenu_de_lacte_de_cession_de_parts_sociales\">Le contenu de l\u2019acte de cession de parts sociales<\/span><\/h2>\n<p>L\u2019acte constatant la cession de parts sociales peut \u00eatre r\u00e9dig\u00e9&nbsp;sous seing priv\u00e9 ou par&nbsp;acte authentique (acte r\u00e9dig\u00e9 par un notaire).<\/p>\n<p>L&#8217;acte de cession devra suivre une certaine formalit\u00e9 pour \u00eatre valide. En effet, il est important que l\u2019acte de cession de parts contienne&nbsp;:<\/p>\n<ul>\n<li>Les coordonn\u00e9es des parties,<\/li>\n<li>Les coordonn\u00e9es d\u00e9taill\u00e9es de la soci\u00e9t\u00e9 dont sont issues les parts sociales,<\/li>\n<li>La d\u00e9signation exacte des parts c\u00e9d\u00e9es,<\/li>\n<li>Le prix,<\/li>\n<li>Les obligations mutuelles des parties,<\/li>\n<li>Et la date et la signature des parties.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"wp-image-8514 aligncenter\" src=\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-300x158.png\" alt=\"Cession de parts enregistrement aux imp\u00f4ts\" width=\"746\" height=\"393\" srcset=\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-300x158.png 300w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-768x406.png 768w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-1024x541.png 1024w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-810x428.png 810w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/10175949\/cesion-de-parts-1140x602.png 1140w\" sizes=\"(max-width: 746px) 100vw, 746px\" \/><\/p>\n<h2><span id=\"Lenregistrement_aux_impots_de_l8217acte_de_cession_de_parts_sociales\">L\u2019enregistrement aux imp\u00f4ts de l&#8217;acte de cession de parts sociales<\/span><\/h2>\n<h3><span id=\"Le_caractere_obligatoire_de_l8217enregistrement_aux_impots\">Le caract\u00e8re obligatoire de l&#8217;enregistrement aux imp\u00f4ts<\/span><\/h3>\n<p>Pour certains actes, comme la cession de biens meubles, l\u2019enregistrement est facultatif. Sachez cependant qu\u2019en mati\u00e8re de cession de parts, l\u2019enregistrement est obligatoire. En effet, il vise \u00e0 prouver l\u2019existence de l\u2019acte en cas de litige. Les parties concern\u00e9es sont donc tenues de d\u00e9clarer \u00e0 l&#8217;administration fiscale un certain nombre d&#8217;informations relatives au contrat.<\/p>\n<h3><span id=\"Les_conditions_de_l8217enregistrement_aux_impots\">Les conditions de l&#8217;enregistrement aux imp\u00f4ts<\/span><\/h3>\n<h4><span id=\"Le_delai_pour_enregistrer_l8217acte_aux_impots\">Le d\u00e9lai pour enregistrer l&#8217;acte aux imp\u00f4ts<\/span><\/h4>\n<p>L\u2019enregistrement devra \u00eatre ex\u00e9cut\u00e9 par l\u2019une des deux parties aupr\u00e8s du p\u00f4le d\u2019enregistrement du&nbsp;service des imp\u00f4ts&nbsp;des entreprises comp\u00e9tent, c\u2019est-\u00e0-dire celui du domicile d\u2019une des parties.<\/p>\n<p>Le d\u00e9lai est d\u2019un mois \u00e0 compter de la date de signature de l\u2019acte. Ainsi, sachez que vous risquez de devoir payer des p\u00e9nalit\u00e9s en cas de retard.<\/p>\n<h4><span id=\"Lenbspnombre_d8217exemplaires_a_deposer_aux_impots\">Le&nbsp;nombre d&#8217;exemplaires \u00e0 d\u00e9poser aux imp\u00f4ts<\/span><\/h4>\n<p>Au moment de d\u00e9poser votre acte au service des imp\u00f4ts pour l\u2019enregistrement, pensez \u00e0 en pr\u00e9voir deux exemplaires. En effet, la raison est simple&nbsp;: l\u2019un de ceux-ci sera gard\u00e9, l\u2019autre, comportant d\u00e9sormais la mention de l\u2019enregistrement, vous sera rendu.<\/p>\n<p>De plus, vous pouvez pr\u00e9voir par la suite un exemplaire pour chacune des parties contractantes, comme preuve de la cession.<\/p>\n<h4><span id=\"Le_cout_de_l8217enregistrement_de_l8217acte_de_cession_de_parts_aux_impots\">Le co\u00fbt de l&#8217;enregistrement de l&#8217;acte de cession de parts aux imp\u00f4ts<\/span><\/h4>\n<p>L\u2019enregistrement aupr\u00e8s du service a un prix qui diff\u00e8re en fonction de l\u2019acte concern\u00e9. En effet, dans le cas d\u2019un acte de cession de parts sociales dans les personnes morales dont le capital n&#8217;est pas divis\u00e9 en actions (et autre que les cessions de participations des soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et des parts ou titres de capital souscrits par les clients des \u00e9tablissements de cr\u00e9dit mutualistes ou coop\u00e9ratifs), le droit d&#8217;enregistrement est de 3%. Le calcul des droits s\u2019effectue en appliquant sur la valeur de chacune des&nbsp;parts sociales, un abattement \u00e9gal au rapport entre la somme de 23 000 \u20ac et le nombre total de parts sociales de la soci\u00e9t\u00e9.<\/p>\n<p><a href=\"https:\/\/www.legalife.fr\/consulter-un-avocat\"><img loading=\"lazy\" class=\"wp-image-8221 alignnone\" src=\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-300x176.png\" alt=\"conseils juridiques en droit des soci\u00e9t\u00e9s\" width=\"751\" height=\"440\" srcset=\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-300x176.png 300w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-768x450.png 768w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-1024x600.png 1024w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-810x475.png 810w, https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/08\/21152957\/Copy-of-Gratuit-2-1140x668.png 1140w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/><\/a><\/p>\n<h2><\/h2>\n\n<div class=\"kk-star-ratings\n     kksr-valign-bottom     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;7104&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;13&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.4&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.4\\\/5 - (13 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;125.1&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 125.1px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            4.4\/5 - (13 votes)    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>a cession de parts sociales est une vente de titres qui n\u00e9cessite le respect d&#8217;un certain formalisme pour \u00eatre valide.&nbsp;Elle peut par exemple avoir lieu entre associ\u00e9s souhaitant s\u2019arranger entre eux dans diff\u00e9rentes situations, notamment lorsque l\u2019un d\u2019eux d\u00e9cide de quitter l\u2019entreprise. En cons\u00e9quence, il convient de notifier les imp\u00f4ts de cette cession de part, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[73],"tags":[426,381,490,425],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acte de cession de parts sociales\u00a0: l\u2019enregistrement aux imp\u00f4ts - LegaLife<\/title>\n<meta name=\"description\" content=\"Vous envisagez une cession de parts sociales ? Comment proc\u00e9der \u00e0 son enregistrement aux imp\u00f4ts ? 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