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",[],{},{"nodeType":129,"data":215,"content":216},{},[217],{"nodeType":87,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"En cas de réévaluation du droit au bail : Dans le cadre d'une réévaluation légale ou libre des immobilisations, la plus-value constatée sur le droit au bail est créditée au compte 105 « Écarts de réévaluation ».",[],{},{"nodeType":95,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Quels sont les impacts fiscaux du compte 206 ?",[],{},{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"L'utilisation du compte 206 entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":181,"data":239,"content":240},{},[241,251,261,294,304],{"nodeType":129,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Traitement fiscal de l'acquisition : Le droit au bail constitue une immobilisation incorporelle amortissable seulement si l'entreprise peut démontrer que sa durée d'utilisation est limitée dans le temps. Dans le cas contraire, il n'est pas amortissable fiscalement mais peut faire l'objet d'une dépréciation si sa valeur actuelle devient inférieure à sa valeur d'origine.",[],{},{"nodeType":129,"data":252,"content":253},{},[254],{"nodeType":87,"data":255,"content":256},{},[257],{"nodeType":82,"value":258,"marks":259,"data":260},"Déductibilité des dépréciations : Les dépréciations constatées sur le droit au bail sont fiscalement déductibles si elles sont justifiées par une diminution réelle de sa valeur (baisse d'attractivité du quartier, modification de l'environnement commercial, etc.).",[],{},{"nodeType":129,"data":262,"content":263},{},[264,271],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Cession du droit au bail : En cas de cession, la plus-value réalisée est soumise au régime des plus-values professionnelles :",[],{},{"nodeType":125,"data":272,"content":273},{},[274,284],{"nodeType":129,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Plus-value à court terme pour la part correspondant aux éventuels amortissements pratiqués",[],{},{"nodeType":129,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Plus-value à long terme pour le surplus si le bien est détenu depuis plus de deux ans",[],{},{"nodeType":129,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Impact sur la valeur locative : Le droit au bail n'entre pas dans la base de calcul de la cotisation foncière des entreprises (CFE), contrairement aux autres immobilisations corporelles.",[],{},{"nodeType":129,"data":305,"content":306},{},[307],{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Droits d'enregistrement : L'acquisition d'un droit au bail est soumise à des droits d'enregistrement spécifiques qui s'ajoutent à son coût d'acquisition.",[],{},{"nodeType":95,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"3 point clés à retenir sur le compte 206",[],{},{"nodeType":125,"data":322,"content":323},{},[324,334,344],{"nodeType":129,"data":325,"content":326},{},[327],{"nodeType":87,"data":328,"content":329},{},[330],{"nodeType":82,"value":331,"marks":332,"data":333},"Le compte 206 enregistre uniquement la valeur du droit de jouissance d'un local commercial, distinct des autres éléments du fonds de commerce qui sont comptabilisés au compte 207.",[],{},{"nodeType":129,"data":335,"content":336},{},[337],{"nodeType":87,"data":338,"content":339},{},[340],{"nodeType":82,"value":341,"marks":342,"data":343},"Le droit au bail n'est généralement pas amortissable fiscalement, sauf si l'entreprise peut justifier d'une durée d'utilisation limitée dans le temps, mais peut faire l'objet d'une dépréciation en cas de perte de valeur.",[],{},{"nodeType":129,"data":345,"content":346},{},[347],{"nodeType":87,"data":348,"content":349},{},[350],{"nodeType":82,"value":351,"marks":352,"data":353},"Lors de l'acquisition d'un fonds de commerce, il est important d'isoler la valeur du droit au bail des autres éléments incorporels pour un suivi comptable et fiscal approprié.",[],{},"compte-206-droit-au-bail",false,[357],{"metadata":358,"sys":361,"fields":373},{"tags":359,"concepts":360},[],[],{"space":362,"id":364,"type":16,"createdAt":365,"updatedAt":366,"environment":367,"publishedVersion":369,"revision":62,"contentType":370,"locale":29},{"sys":363},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":368},{"id":21,"type":12,"linkType":22},24,{"sys":371},{"type":12,"linkType":27,"id":372},"category",{"contentfulName":374,"modelCategoryName":375,"slug":376,"contentTypeSlug":377,"metaTitle":379,"metaDescription":380,"mainTitle":381,"subtitle":398,"heroImage":399,"ctaButton":421,"ctaLink":422},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[378],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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