{"id":6449,"date":"2018-07-30T07:30:06","date_gmt":"2018-07-30T06:30:06","guid":{"rendered":"https:\/\/blog.legalvision.fr\/?p=6449"},"modified":"2023-10-16T17:00:28","modified_gmt":"2023-10-16T15:00:28","slug":"calcul-de-la-plus-value-de-cession-de-parts-sci","status":"publish","type":"post","link":"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/","title":{"rendered":"Calcul de la plus-value de cession de parts SCI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6449\" class=\"elementor elementor-6449\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-60099c3 e-flex e-con-boxed e-con e-parent\" data-id=\"60099c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b38b1db elementor-widget elementor-widget-text-editor\" data-id=\"b38b1db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Sur le calcul de la plus-value de cession de parts SCI, LegalVision vous explique tout !<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\"><iframe title=\"Comment calculer la plus-value de parts sociales de votre SCI ?\" width=\"750\" height=\"422\" src=\"https:\/\/www.youtube.com\/embed\/G8bxNxS_ghA?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">La\u00a0<a href=\"https:\/\/www.legalvision.fr\/financement-dentreprise\/cession-de-parts-sociales\/\">cession des parts sociales<\/a>\u00a0d&rsquo;une SCI implique d&rsquo;accomplir toute une s\u00e9rie de formalit\u00e9s. En effet, il conviendra de suivre toute une proc\u00e9dure d&rsquo;agr\u00e9ment, laquelle peut \u00eatre am\u00e9nag\u00e9e dans les\u00a0<a href=\"https:\/\/www.legalvision.fr\/creation-dentreprise\/creer-une-sci\/\">statuts de la SCI.<\/a>\u00a0Alors, il conviendra \u00e0 l&rsquo;acheteur des parts sociales de faire enregistrer la cession aupr\u00e8s du centre des imp\u00f4ts. Or, le pendant de cet enregistrement sera l&rsquo;imposition, pour le vendeur, de la\u00a0<span style=\"font-weight: bold;\">plus-value de cession de parts de SCI<\/span>. Ainsi, il convient de d\u00e9terminer le montant de cette plus-value afin de proc\u00e9der au\u00a0<span style=\"font-weight: bold;\">calcul de la plus-value de cession de parts SCI<\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5a584867 e-flex e-con-boxed e-con e-parent\" data-id=\"5a584867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb4a951 elementor-widget elementor-widget-heading\" data-id=\"1bb4a951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nos outils pour vous aider : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7ea8db39 e-flex e-con-boxed e-con e-parent\" data-id=\"7ea8db39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-43b4f745 e-con-full e-flex e-con e-parent\" data-id=\"43b4f745\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-248e198c elementor-widget elementor-widget-button\" data-id=\"248e198c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leonard.fr\/juridique\/modification-societe\/vendre-mes-actions-ou-parts-sociales\/?utm_source=Blog&#038;utm_medium=CTA&#038;utm_campaign=plusvalue_cession&#038;utm_id=Cession_Blog\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">C\u00e9dez vos parts en ligne <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-59d0f6e7 e-con-full e-flex e-con e-parent\" data-id=\"59d0f6e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b940bbb elementor-widget elementor-widget-button\" data-id=\"1b940bbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/meetings.hubspot.com\/alexis-egron\/audit-juridique-gratuit?utm_source=Blog&#038;utm_medium=CTA&#038;utm_campaign=plusvalue_cession&#038;utm_id=Cession_Blog\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Soyez rappel\u00e9 par un juriste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-74690dfe e-con-full e-flex e-con e-parent\" data-id=\"74690dfe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div data-dce-background-color=\"#85D2F1\" class=\"elementor-element elementor-element-40caa4cd elementor-widget elementor-widget-button\" data-id=\"40caa4cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/share.hsforms.com\/1MCz4iJkPSsaIbYWlbzl6vw1oyza?utm_source=Blog&#038;utm_medium=CTA&#038;utm_campaign=plusvalue_cession&#038;utm_id=Cession_Blog\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Publiez votre annonce l\u00e9gale<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-24124165 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24124165\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-610ef044\" data-id=\"610ef044\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45a5915d elementor-widget elementor-widget-text-editor\" data-id=\"45a5915d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Sommaire :\u00a0<\/strong><\/h3><div><strong>\u00a0<\/strong><\/div><p><a href=\"#1\"><strong>I\/ D\u00e9termination de l&rsquo;assiette imposable : le montant de la plus-value<\/strong><\/a><br \/><a href=\"#2\"><strong>II\/ Calcul de la plus-value de cession de parts SCI soumise \u00e0 l&rsquo;IS<\/strong><\/a><br \/><a href=\"#3\"><strong>III\/ Calcul de la plus-value de cession de parts SCI soumise \u00e0 l&rsquo;IS<\/strong><\/a><\/p><h2><b>La cession de part sociale d\u2019une SCI : de quoi s\u2019agit-il ?<\/b><\/h2><h2><b>\u00a0<\/b><\/h2><h3><b>Les parts sociales : qu\u2019est-ce que c\u2019est ?<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Il n\u2019est pas rare de voir les parts sociales d\u2019une soci\u00e9t\u00e9 \u00e9voluer au cours de la vie d\u2019une soci\u00e9t\u00e9, et ce, pour diff\u00e9rentes raisons (cession, dissolution de la soci\u00e9t\u00e9, augmentation ou diminution du capital social de l\u2019entreprise, etc.).<\/span><\/p><p><span style=\"font-weight: 400;\">Tout d\u2019abord, il faut pr\u00e9ciser qu\u2019une<\/span><b> part sociale<\/b><span style=\"font-weight: 400;\"> correspond \u00e0 un<\/span><b> titre de propri\u00e9t\u00e9<\/b><span style=\"font-weight: 400;\"> qu\u2019un associ\u00e9 d\u00e9tient du capital d\u2019une soci\u00e9t\u00e9. La d\u00e9tention de parts sociales d\u2019une soci\u00e9t\u00e9 permet d\u2019obtenir la qualit\u00e9 d\u2019associ\u00e9 de l\u2019entreprise en conf\u00e8re des droits, qui peuvent \u00eatre des droits politiques (le droit de vote, par exemple) ou p\u00e9cuniaires (la r\u00e9mun\u00e9ration par le biais des dividendes), et des obligations.<\/span><\/p><p><span style=\"font-weight: 400;\">Les parts sociales sont ainsi<\/span><b> divis\u00e9es entre les associ\u00e9s de la soci\u00e9t\u00e9, <\/b><span style=\"font-weight: 400;\">proportionnellement au montant des apports en nature ou en num\u00e9raire par exemple. C\u2019est les statuts de la soci\u00e9t\u00e9 qui pr\u00e9cise cette r\u00e9partition entre les associ\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019ensemble des parts sociales d\u2019une soci\u00e9t\u00e9<\/span><b> va composer le capital social de l\u2019entreprise. <\/b><span style=\"font-weight: 400;\">Ce capital social est compos\u00e9 de parts sociales, qui sont offertes \u00e0 un associ\u00e9 en contrepartie de l\u2019apport qu\u2019il a r\u00e9alis\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Il peut s\u2019agit de diff\u00e9rents apports, \u00e0 savoir : \u2022\u00a0 <\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Les apports en <\/span><b>num\u00e9raire <\/b><span style=\"font-weight: 400;\">(somme d\u2019argent) ;<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Les apports en <\/span><b>nature <\/b><span style=\"font-weight: 400;\">(des biens immeubles, des biens meubles, des biens immat\u00e9riels tels que des brevets et des marques, etc.) ;<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Les apports en <\/span><b>industrie <\/b><span style=\"font-weight: 400;\">(les comp\u00e9tences d\u2019un associ\u00e9, son savoir-faire).<\/span><\/p><p><b>Attention <\/b><span style=\"font-weight: 400;\">: toutefois, seuls les apports en num\u00e9raire et en nature composant le capital social de la soci\u00e9t\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7f5438d e-flex e-con-boxed e-con e-parent\" data-id=\"7f5438d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f41aa70 elementor-widget elementor-widget-text-editor\" data-id=\"f41aa70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">\u00a0<\/h3><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">La cession de parts sociales : d\u00e9finition<\/h3><div><span style=\"font-weight: bold;\">\u00a0<\/span><\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">La cession de parts sociales d\u2019une soci\u00e9t\u00e9 intervient lorsqu\u2019un associ\u00e9\u00a0<span style=\"font-weight: bold;\">c\u00e9dant\u00a0<\/span>(le vendeur) souhaite\u00a0<span style=\"font-weight: bold;\">transmettre\u00a0<\/span>\u00e0 un acqu\u00e9reur (le cessionnaire) une<span style=\"font-weight: bold;\">\u00a0partie ou la totalit\u00e9 des droits<\/span>\u00a0(titres de propri\u00e9t\u00e9) qu\u2019il d\u00e9tient dans le capital social de l&rsquo;entreprise.<\/p><ul style=\"padding-left: calc(2 * var(--global--spacing-horizontal)); font-family: var(--e-global-typography-primary-font-family);\"><li style=\"font-family: var(--e-global-typography-primary-font-family);\" aria-level=\"1\"><span style=\"font-weight: bold;\">Les cons\u00e9quences d\u2019une plus-value sur la cession des parts sociales ?\u00a0<\/span><\/li><\/ul><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Il se peut que la cession des parts sociales de la SCI engendre une plus-value. Dans ce cas de figure, il faut anticiper les<span style=\"font-weight: bold;\">\u00a0cons\u00e9quences fiscales.\u00a0<\/span>En effet, vous serez impos\u00e9 fiscalement qu\u2019en cas de plus-value.\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Une plus-value correspond \u00e0 la diff\u00e9rence entre le prix de cession des parts sociales de la SCI et le prix d\u2019acquisition de ces parts sociales.\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\"><span style=\"font-weight: bold;\">A noter\u00a0<\/span>qu\u2019il existe une diff\u00e9rence entre la cession de part sociale d\u2019une SCI faite \u00e0 titre on\u00e9reux ou \u00e0 titre gratuit.\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">La cession des parts sociales d\u2019une SCI implique le paiement d\u2019un imp\u00f4t sur les plus-values immobili\u00e8res. Cet imp\u00f4t b\u00e9n\u00e9ficie toutefois d\u2019un abattement en fonction de la dur\u00e9e de la d\u00e9tention et en fonction du r\u00e9gime d\u2019imposition de la SCI (IS ou IR).\u00a0<\/p><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"><span style=\"font-weight: 400;\">Une imposition qui d\u00e9pend du r\u00e9gime fiscale (IR ou IS)\u00a0<\/span><\/h4><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Nous l\u2019avons vu, la cr\u00e9ation d\u2019une SCI permet \u00e9galement\u00a0<span style=\"font-weight: bold;\">d\u2019opter pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS).<\/span>\u00a0En l\u2019absence de choix, la SCI est soumise \u00e0\u00a0<span style=\"font-weight: bold;\">l\u2019imp\u00f4t sur le revenu (IR).<\/span>\u00a0Ce choix entre l\u2019IS et l\u2019IR aura des cons\u00e9quences juridiques et fiscales.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0Une SCI \u00e0 l\u2019IR suit les r\u00e8gles fiscales des revenus fonciers. Autrement dit, les associ\u00e9s sont personnellement impos\u00e9s.\u00a0<\/p><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">\u00a0<\/h4><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">SCI soumise \u00e0 l\u2019IR<\/h4><div><span style=\"font-weight: bold;\">\u00a0<\/span><\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Une SCI soumise \u00e0 l\u2019imp\u00f4t sur le revenu (IR) sera tax\u00e9e selon le<span style=\"font-weight: bold;\">\u00a0r\u00e9gime des plus-values immobili\u00e8res des particuliers.\u00a0<\/span><\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">A ce titre, le r\u00e9gime des plus-values immobili\u00e8re qui concerne la\u00a0<span style=\"font-weight: bold;\">cession de parts de SCI \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re\u00a0<\/span>relevant de l\u2019imp\u00f4t sur le revenu (IR) sont de 19 % au titre de l\u2019imp\u00f4t sur le revenu et 17,20 % au titre des pr\u00e9l\u00e8vements sociaux, soit un montant de 36,20 %. Il est possible d\u2019appliquer des abattements selon la dur\u00e9e de d\u00e9tention des titres, qui seront par exemple exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu si les titres sont d\u00e9tenus depuis plus de 22 ans (mais elle est de 6 % par an de la 6e ann\u00e9e).\u00a0<\/p><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">SCI soumise \u00e0 l\u2019IS\u00a0<\/h4><div><span style=\"font-weight: bold;\">\u00a0<\/span><\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Dans ce cas de figure, les plus-values sont tax\u00e9es selon\u00a0<span style=\"font-weight: bold;\">le r\u00e9gime des plus-values de cession de valeurs mobili\u00e8res .<\/span><\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Le c\u00e9dant est par cons\u00e9quent soumis au Pr\u00e9l\u00e8vement Forfaitaire Unique (PFU) de 30 % englobant l\u2019imp\u00f4t au taux forfaitaire de 12,8 % et les pr\u00e9l\u00e8vements sociaux au taux forfaitaire de 17,2 %.\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Vous veillerez \u00e0 respecter les modalit\u00e9s relatives \u00e0<span style=\"font-weight: bold;\">\u00a0IS d\u00e9claration plus value cession de parts SCI\u00a0<\/span>qui seront d\u00e9crites dans cet article.\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h2 id=\"1\" style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-secondary-font-weight ); font-size: var( --e-global-typography-secondary-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-secondary-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">I\/ D\u00e9termination de l&rsquo;assiette imposable : le montant de la plus-value<\/h2><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Le calcul de la plus-value de\u00a0<a href=\"https:\/\/blog.legalvision.fr\/2018\/02\/21\/3-etapes-de-cession-de-parts-sociales-dune-sci\/\">cession de parts SCI\u00a0<\/a>implique d&rsquo;en d\u00e9terminer l&rsquo;assiette. Or, pour cela il conviendra d&rsquo;op\u00e9rer une soustraction. En effet, avant retraitement pour abattements, le\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006302776&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20051231&amp;oldAction=rechCodeArticle\">montant de la plus-value<\/a>\u00a0est \u00e9gal \u00e0 :<\/p><ul style=\"padding-left: calc(2 * var(--global--spacing-horizontal)); font-family: var(--e-global-typography-primary-font-family);\"><li style=\"font-family: var(--e-global-typography-primary-font-family);\">[Prix de vente des parts sociales] &#8211; [Prix d&rsquo;acquisition, ou de souscription, des parts sociales].<\/li><\/ul><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Ainsi, le prix de vente, ou de cession, correspond \u00e0 la valeur stipul\u00e9e dans l&rsquo;acte de cession des parts sociales. Il est librement d\u00e9termin\u00e9 par les parties \u00e0 la cession. Ce prix devra \u00eatre major\u00e9 de certaines charges et indemnit\u00e9s pr\u00e9vues au profit du vendeur des parts sociales. Encore, ce prix pourra \u00eatre minor\u00e9 de certains frais support\u00e9s par le vendeur du fait de la cession.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Encore, concernant le\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000025073549&amp;cidTexte=LEGITEXT000006069577&amp;categorieLien=id&amp;dateTexte=20111230\">prix d&rsquo;acquisition<\/a>, ou de souscription, des parts sociales, celui-ci correspond au prix acquitt\u00e9 par le c\u00e9dant lorsqu&rsquo;il a obtenu les parts sociales. Si le c\u00e9dant a obtenu la propri\u00e9t\u00e9 de ses parts sociales gratuitement, la valeur \u00e0 retenir sera celle qu&rsquo;aura d\u00e9termin\u00e9 l&rsquo;administration pour le calcul des droits de mutation. Aussi, si le c\u00e9dant a obtenu ses parts \u00e0 la cr\u00e9ation de la SCI, leur valeur d&rsquo;acquisition sera \u00e9gale \u00e0 leur valeur v\u00e9nale telle qu&rsquo;\u00e9tablie au moment de la cr\u00e9ation de la soci\u00e9t\u00e9. En outre, il est possible de majorer le prix d&rsquo;acquisition de certains frais engendr\u00e9s par cette acquisition.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h2 id=\"2\" style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-secondary-font-weight ); font-size: var( --e-global-typography-secondary-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-secondary-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">II\/ Calcul de la plus-value de cession de parts SCI soumise \u00e0 l&rsquo;IS<\/h2><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">D\u00e8s lors que la SCI est soumise \u00e0 l&rsquo;IS, et que le vendeur des parts est un associ\u00e9 personne physique, la plus-value\u00a0cession de parts de SCI sera impos\u00e9e en suivant le r\u00e9gime des plus-values mobili\u00e8res. Ainsi, il y aura application du r\u00e9gime classique d&rsquo;imposition des plus-values en cas de cession de parts sociales.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Encore, le c\u00e9dant pourra pr\u00e9tendre \u00e0 des abattements sur l&rsquo;assiette de la plus-value en fonction de la dur\u00e9e de d\u00e9tention des parts sociales. Sinon, le vendeur des parts sociales pourra pr\u00e9tendre \u00e0 l&rsquo;application de la \u00ab\u00a0flat taxe\u00a0\u00bb au taux global de 30%. En effet, l&rsquo;application de ce pr\u00e9l\u00e8vement forfaitaire unique peut pr\u00e9senter de l&rsquo;int\u00e9r\u00eat si le c\u00e9dant doit supporter une imposition dans les tranches hautes de l&rsquo;imp\u00f4t sur le revenu.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Enfin, si le c\u00e9dant des parts sociales est une soci\u00e9t\u00e9, la plus-value r\u00e9alis\u00e9e sera impos\u00e9e selon le r\u00e9gime des plus-values professionnelles.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h2 id=\"3\" style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-secondary-font-weight ); font-size: var( --e-global-typography-secondary-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-secondary-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">III\/ Calcul de la plus-value de cession de parts SCI soumise \u00e0 l&rsquo;IR<\/h2><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00c0 titre liminaire, il convient de noter que, d\u00e8s lors qu&rsquo;un associ\u00e9 de la SCI est une soci\u00e9t\u00e9, la plus-value de cession de ses parts sociales sera impos\u00e9e au titre du r\u00e9gime de la plus-value professionnelle. Seul l&rsquo;associ\u00e9 personne physique peut pr\u00e9tendre au r\u00e9gime d&rsquo;imposition des plus-value immobili\u00e8res.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">A) La transparence de la SCI soumise \u00e0 l&rsquo;IR<\/h3><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">D\u00e8s lors que la SCI est soumise \u00e0 l&rsquo;IR, la soci\u00e9t\u00e9 est dite transparente. En effet, ce seront les associ\u00e9s qui seront directement impos\u00e9s sur ses b\u00e9n\u00e9fices, au titre de leur propre d\u00e9claration d&rsquo;imp\u00f4ts. Or, cette transparence implique que vendre les parts de la soci\u00e9t\u00e9 sera consid\u00e9rer comme vendre ses biens. Ainsi, vendre les parts de la SCI revient \u00e0 vendre les immeubles qu&rsquo;elle d\u00e9tient. Ainsi, la vente des parts de\u00a0la soci\u00e9t\u00e9 entra\u00eenera l&rsquo;application du r\u00e9gime des plus-values immobili\u00e8res.<\/p><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">\u00a0<\/h3><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">B) Calcul de la plus-value de cession de parts SCI : les abattements.<\/h3><div>\u00a0<\/div><div>\u00a0<\/div><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">1- Calcul plus-value cession parts SCI : l&rsquo;abattement au titre des pr\u00e9l\u00e8vements sociaux.<\/h4><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Un abattement s&rsquo;applique sur l&rsquo;assiette de la plus-value soumise aux pr\u00e9l\u00e8vements sociaux. L&rsquo;ampleur de cet abattement d\u00e9pendra de la dur\u00e9e de d\u00e9tention des parts sociales. Ainsi, l&rsquo;abattement sera de :<\/p><ul style=\"padding-left: calc(2 * var(--global--spacing-horizontal)); font-family: var(--e-global-typography-primary-font-family);\"><li style=\"font-family: var(--e-global-typography-primary-font-family);\">0% pour les parts sociales d\u00e9tenues depuis moins de 6 ans ;<\/li><li style=\"font-family: var(--e-global-typography-primary-font-family);\">Puis 1,65% par ann\u00e9e de d\u00e9tention de la sixi\u00e8me \u00e0 la vingt-et-uni\u00e8me ann\u00e9e ;<\/li><li style=\"font-family: var(--e-global-typography-primary-font-family);\">1,6% pour la vingt-deuxi\u00e8me ann\u00e9e de d\u00e9tention ;<\/li><li style=\"font-family: var(--e-global-typography-primary-font-family);\">Et 9% par ann\u00e9e au-del\u00e0.<\/li><\/ul><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Ainsi, il sera possible d&rsquo;atteindre une exon\u00e9ration de pr\u00e9l\u00e8vements sociaux apr\u00e8s 30 ans de d\u00e9tention des parts sociales.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h4 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); color: #5c5f62; text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">2- Calcul plus-value cession parts SCI : l&rsquo;abattement au titre de l&rsquo;imp\u00f4t sur le revenu.<\/h4><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Un abattement s&rsquo;applique sur l&rsquo;assiette de la plus-value imposable \u00e0 l&rsquo;imp\u00f4t sur le revenu. L&rsquo;ampleur de cet abattement d\u00e9pendra de la dur\u00e9e de d\u00e9tention des parts sociales. Ainsi, l&rsquo;abattement sera de :<\/p><ul style=\"padding-left: calc(2 * var(--global--spacing-horizontal)); font-family: var(--e-global-typography-primary-font-family);\"><li style=\"font-family: var(--e-global-typography-primary-font-family);\">0% pour les parts sociales d\u00e9tenues depuis moins de 6 ans ;<\/li><li style=\"font-family: var(--e-global-typography-primary-font-family);\">Puis, 6% par ann\u00e9e de d\u00e9tention de la sixi\u00e8me \u00e0 la vingt-et-uni\u00e8me ann\u00e9e ;<\/li><li style=\"font-family: var(--e-global-typography-primary-font-family);\">Et 4% d&rsquo;abattement au titre de la vingt-deuxi\u00e8me ann\u00e9e.<\/li><\/ul><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Ainsi, apr\u00e8s 22 ans de d\u00e9tention des parts sociales, le c\u00e9dant sera totalement exon\u00e9r\u00e9 de l&rsquo;imp\u00f4t sur la plus-value immobili\u00e8res au titre de la cession des parts de la SCI. De m\u00eame, le calcul de la plus-value sera alors inutile.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">C) Calcul de la plus-value de cession de parts SCI : les taux applicables<\/h3><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">L&rsquo;imposition de la plus-value de cession de parts sociales de SCI se fera, apr\u00e8s application des abattements sur l&rsquo;assiette d&rsquo;imposition, au taux de 19%, auquel il faudra ajouter les pr\u00e9l\u00e8vements sociaux au taux de 17,20%.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Or, le taux de 19% n&rsquo;est qu&rsquo;un taux de base. En effet, une surtaxe s&rsquo;applique d\u00e8s lors que la plus-value imposable est d&rsquo;un montant sup\u00e9rieur \u00e0 50 000 \u20ac. Celle-ci se ajoutera une imposition pour un taux variant entre 2 et 6% en fonction du montant de la plus-value immobili\u00e8re imposable.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">D) Calcul de la plus-value de cession de parts SCI : les exon\u00e9rations<\/h3><div>\u00a0<\/div><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">D\u00e8s lors que le vendeur des parts sociales est une personne physique, il est possible de conna\u00eetre une exon\u00e9ration. En effet, le r\u00e9gime des plus-values immobili\u00e8res pr\u00e9voit une exon\u00e9ration de la plus-value cession de parts SCI pour les associ\u00e9s occupant l&rsquo;immeuble de la SCI au titre de leur r\u00e9sidence principale. Ainsi, dans ce cas il n&rsquo;y aura pas d&rsquo;imposition de la plus-value de cession de parts sociales de SCI.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">N\u00e9anmoins, cette exon\u00e9ration ne sera possible que si les associ\u00e9s occupent l&rsquo;immeuble \u00e0 titre gratuit. Encore, cette exon\u00e9ration sera proportionnelle \u00e0 la fraction de l&rsquo;immeuble occup\u00e9e par l&rsquo;associ\u00e9 c\u00e9dant. Ainsi, s&rsquo;il occupe tout l&rsquo;immeuble gratuitement, au titre de sa r\u00e9sidence principale, l&rsquo;exon\u00e9ration de la plus-value sera totale.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">\u00a0<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family); text-align: center;\"><a class=\"tag_auto_button_lead_legalvision\" href=\"https:\/\/leonard.fr\/juridique\/modification-societe\/vendre-mes-actions-ou-parts-sociales\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=plusvalue_cession&amp;utm_id=Cession_Blog\"><button style=\"border-color: var( --e-global-color-primary ); background-color: #32c3bf; width: 474.438px;\">C\u00e9dez vos parts sociales avec l&rsquo;aide de Legalvision !<\/button><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sur le calcul de la plus-value de cession de parts SCI, LegalVision vous explique tout ! \u00a0 \u00a0 La\u00a0cession des parts sociales\u00a0d&rsquo;une SCI implique d&rsquo;accomplir toute une s\u00e9rie de formalit\u00e9s. En effet, il conviendra de suivre toute une proc\u00e9dure d&rsquo;agr\u00e9ment, laquelle peut \u00eatre am\u00e9nag\u00e9e dans les\u00a0statuts de la SCI.\u00a0Alors, il conviendra \u00e0 l&rsquo;acheteur des parts&hellip; <a class=\"more-link\" href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/\">Poursuivre la lecture <span class=\"screen-reader-text\">Calcul de la plus-value de cession de parts SCI<\/span><\/a><\/p>\n","protected":false},"author":18,"featured_media":22913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[2500],"tags":[],"class_list":["post-6449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sci","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Calcul de la plus-value de cession de parts SCI : r\u00e9gime IS et IR<\/title>\n<meta name=\"description\" content=\"LegalVision vous informe sur la m\u00e9thode de calcul de la plus-value de cession de parts SCI, notamment lorsque cette soci\u00e9t\u00e9 est soumise \u00e0 l&#039;IR ou \u00e0 l&#039;IS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calcul de la plus-value de cession de parts SCI : r\u00e9gime IS et IR\" \/>\n<meta property=\"og:description\" content=\"LegalVision vous informe sur la m\u00e9thode de calcul de la plus-value de cession de parts SCI, notamment lorsque cette soci\u00e9t\u00e9 est soumise \u00e0 l&#039;IR ou \u00e0 l&#039;IS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/\" \/>\n<meta property=\"og:site_name\" content=\"Guides juridiques\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-30T06:30:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-16T15:00:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalvision.fr\/guides-juridiques\/wp-content\/uploads\/2018\/07\/calcul-de-la-plus-value-de-cession-de-parts-SCI-min.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"958\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Valentin Giandomenico\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Valentin Giandomenico\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalvision.fr\/guides-juridiques\/sci\/calcul-de-la-plus-value-de-cession-de-parts-sci\/\"},\"author\":{\"name\":\"Valentin Giandomenico\",\"@id\":\"https:\/\/www.legalvision.fr\/guides-juridiques\/#\/schema\/person\/67f95ffb60649ed460d4778154ac2031\"},\"headline\":\"Calcul de la plus-value de cession de parts 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