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Selon le Plan Comptable Général 2025, ce compte comprend les mêmes subdivisions que le compte 211, à savoir :",[],{},{"nodeType":109,"data":110,"content":111},"unordered-list",{},[112,123,133,143,153,163],{"nodeType":113,"data":114,"content":115},"list-item",{},[116],{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Agencements et aménagements de terrains nus qui ne supportent pas de construction",[],{},{"nodeType":113,"data":124,"content":125},{},[126],{"nodeType":87,"data":127,"content":128},{},[129],{"nodeType":82,"value":130,"marks":131,"data":132},"Agencements et aménagements de terrains aménagés qui sont viabilisés",[],{},{"nodeType":113,"data":134,"content":135},{},[136],{"nodeType":87,"data":137,"content":138},{},[139],{"nodeType":82,"value":140,"marks":141,"data":142},"Agencements et aménagements de sous-sols et sur-sols",[],{},{"nodeType":113,"data":144,"content":145},{},[146],{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"Agencements et aménagements de terrains de gisement tels que les carrières",[],{},{"nodeType":113,"data":154,"content":155},{},[156],{"nodeType":87,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"Agencements et aménagements de terrains bâtis qui supportent une construction propre",[],{},{"nodeType":113,"data":164,"content":165},{},[166],{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Agencements et aménagements de terrains bâtis qui supportent une construction d'autrui",[],{},{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Concrètement, ce compte enregistre par exemple les travaux de clôtures, de mouvements de terres et autres aménagements extérieurs qui valorisent les terrains sans constituer des constructions à proprement parler.",[],{},{"nodeType":78,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"Quand utiliser le compte 212 ?",[],{},{"nodeType":87,"data":188,"content":189},{},[190],{"nodeType":82,"value":191,"marks":192,"data":193},"Le compte 212 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":109,"data":195,"content":196},{},[197,207,217,227],{"nodeType":113,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"Lors de la réalisation de travaux d'aménagement sur des terrains appartenant à l'entité (clôtures, nivellement, terrassement, viabilisation, etc.)",[],{},{"nodeType":113,"data":208,"content":209},{},[210],{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"Pour distinguer clairement la valeur du terrain lui-même (compte 211) des investissements réalisés pour l'aménager",[],{},{"nodeType":113,"data":218,"content":219},{},[220],{"nodeType":87,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"Quand les dépenses engagées répondent aux critères d'immobilisation : durables, significatives et contribuant à augmenter la valeur du terrain ou son potentiel de service",[],{},{"nodeType":113,"data":228,"content":229},{},[230],{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"Lors de la création d'infrastructures extérieures qui ne sont pas considérées comme des constructions (allées, voies d'accès, aménagements paysagers significatifs)",[],{},{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"L'utilisation de ce compte permet de suivre séparément les investissements réalisés sur les terrains et facilite le calcul des amortissements, puisque contrairement aux terrains (qui ne s'amortissent pas), les agencements et aménagements sont généralement amortissables sur leur durée d'utilisation.",[],{},{"nodeType":78,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Quels sont les impacts fiscaux du compte 212 ?",[],{},{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"L'utilisation du compte 212 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":109,"data":259,"content":260},{},[261,271,281,291,301],{"nodeType":113,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Amortissement : Contrairement aux terrains qui ne sont pas amortissables fiscalement, les agencements et aménagements de terrains peuvent faire l'objet d'un amortissement. Cela permet de réduire la base imposable de l'entreprise sur la durée d'utilisation de ces aménagements.",[],{},{"nodeType":113,"data":272,"content":273},{},[274],{"nodeType":87,"data":275,"content":276},{},[277],{"nodeType":82,"value":278,"marks":279,"data":280},"Base de calcul des plus-values : En cas de cession, la distinction entre la valeur du terrain (compte 211) et celle des aménagements (compte 212) permet de déterminer correctement la plus-value ou moins-value de cession, avec potentiellement des traitements fiscaux différenciés.",[],{},{"nodeType":113,"data":282,"content":283},{},[284],{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":288,"marks":289,"data":290},"TVA déductible : Les dépenses d'aménagement de terrains peuvent généralement ouvrir droit à déduction de TVA, contrairement à l'acquisition de terrains nus qui est exonérée de TVA.",[],{},{"nodeType":113,"data":292,"content":293},{},[294],{"nodeType":87,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"Évaluation de la valeur locative : Les aménagements de terrains entrent dans l'assiette de calcul de certains impôts locaux comme la contribution foncière des entreprises (CFE).",[],{},{"nodeType":113,"data":302,"content":303},{},[304],{"nodeType":87,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"Dépréciation : Le PCG 2025 prévoit un compte spécifique (2912) pour enregistrer les dépréciations des agencements et aménagements de terrains, permettant de constater fiscalement une perte de valeur temporaire.",[],{},{"nodeType":78,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"3 point clés à retenir sur le compte 212",[],{},{"nodeType":109,"data":319,"content":320},{},[321,331,341],{"nodeType":113,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"Le compte 212 permet d'isoler comptablement les investissements réalisés pour aménager les terrains (clôtures, terrassements, etc.) de la valeur des terrains eux-mêmes, facilitant ainsi leur suivi et leur amortissement.",[],{},{"nodeType":113,"data":332,"content":333},{},[334],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":340},"Contrairement aux terrains qui sont non amortissables, les agencements et aménagements de terrains peuvent être amortis sur leur durée d'utilisation, générant des économies fiscales.",[],{},{"nodeType":113,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Ce compte suit la même ventilation que le compte 211, permettant d'associer clairement chaque aménagement au type de terrain concerné (nu, aménagé, bâti, etc.).",[],{},"compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",false,[354],{"metadata":355,"sys":358,"fields":370},{"tags":356,"concepts":357},[],[],{"space":359,"id":361,"type":16,"createdAt":362,"updatedAt":363,"environment":364,"publishedVersion":366,"revision":62,"contentType":367,"locale":29},{"sys":360},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":365},{"id":21,"type":12,"linkType":22},24,{"sys":368},{"type":12,"linkType":27,"id":369},"category",{"contentfulName":371,"modelCategoryName":372,"slug":373,"contentTypeSlug":374,"metaTitle":376,"metaDescription":377,"mainTitle":378,"subtitle":396,"heroImage":397,"ctaButton":419,"ctaLink":420},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[375],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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