{"id":6851,"date":"2015-02-02T14:46:00","date_gmt":"2015-02-02T13:46:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2015\/02\/02\/cession-de-fonds-de-commerce-et-biens-assimiles\/"},"modified":"2025-01-13T13:16:07","modified_gmt":"2025-01-13T12:16:07","slug":"cession-de-fonds-de-commerce-et-biens-assimiles","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2015\/02\/02\/cession-de-fonds-de-commerce-et-biens-assimiles\/","title":{"rendered":"Cession de fonds de commerce et biens assimil\u00e9s"},"content":{"rendered":"\n\n\n\n\n\n\n\n
Droits de mutation applicables aux actes pass\u00e9s et conventions conclues depuis le 6 ao\u00fbt 2008<\/span><\/caption>\n
Fraction des prix<\/th>\nDroit budg\u00e9taire<\/th>\nTaxe d\u00e9partementale<\/th>\nTaxe communale<\/th>\nTotal<\/th>\n<\/tr>\n<\/thead>\n
Moins de 23 000 \u20ac<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\n<\/tr>\n
De 23 000 \u00e0 107 000 \u20ac<\/td>\n2 %<\/td>\n0,60 %<\/td>\n0,40 %<\/td>\n3 %<\/td>\n<\/tr>\n
De 107 000 \u00e0 200 000 \u20ac<\/td>\n0,60 %<\/td>\n1,40 %<\/td>\n1,00 %<\/td>\n3 %<\/td>\n<\/tr>\n
> \u00e0 200 000 \u20ac<\/td>\n2,60 %<\/td>\n1,40 %<\/td>\n1,00 %<\/td>\n5 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

R\u00e9gime sp\u00e9cial applicable dans certaines zones prioritaires d\u2019am\u00e9nagement du territoire<\/h3>\n

Pour la fraction de la valeur taxable comprise entre 23 000 et 107 000 \u20ac, le taux du droit budg\u00e9taire est de 0 %, sous certaines conditions pour les acquisitions de fonds de commerce et de client\u00e8les dans les zones franches urbaines et dans les zones de revitalisation rurale.<\/p>\n

Pour ce r\u00e9gime, le bar\u00e8me de taxation est le suivant :<\/p>\n\n\n\n\n\n\n\n\n
Fraction des prix<\/th>\nDroit budg\u00e9taire<\/th>\nTaxe d\u00e9partementale<\/th>\nTaxe communale<\/th>\nTotal<\/th>\n<\/tr>\n<\/thead>\n
Moins de 23 000 \u20ac<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\nEXON\u00c9R\u00c9<\/td>\n<\/tr>\n
De 23 000 \u00e0 107 000 \u20ac<\/td>\n0 %<\/td>\n0,60 %<\/td>\n0,40 %<\/td>\n1 %<\/td>\n<\/tr>\n
De 107 000 \u00e0 200 000 \u20ac<\/td>\n0,60 %<\/td>\n1,40 %<\/td>\n1,00 %<\/td>\n3 %<\/td>\n<\/tr>\n
> \u00e0 200 000 \u20ac<\/td>\n2,60 %<\/td>\n1,40 %<\/td>\n1,00 %<\/td>\n5 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

La cession d\u2019un fonds de commerce fait l\u2019objet d\u2019un paiement de droits de mutation aupr\u00e8s de l\u2019administration fiscale dont le montant varie par fraction de prix et peut b\u00e9n\u00e9ficier d\u2019un r\u00e9gime sp\u00e9cial dans certaines zones d\u2019am\u00e9nagement.<\/p>\n","protected":false},"author":5,"featured_media":6852,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51,38,41],"tags":[],"class_list":["post-6851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres","category-fiscal","category-transversaux","typo-chiffre"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=6851"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6851\/revisions"}],"predecessor-version":[{"id":12904,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6851\/revisions\/12904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6852"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}