[{"data":1,"prerenderedAt":27667},["ShallowReactive",2],{"tip-plan-comptable-compte-21318-autres-ensembles-immobiliers":3,"plan-comptable-compte-21318-autres-ensembles-immobiliers-similars":461},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-21318-autres-ensembles-immobiliers",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","4gE9sG37XlIiywu9wGi9ir","Entry","2025-05-27T13:56:59.130Z","2025-06-03T09:52:29.025Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":392,"faq_structured_data":393,"category":394},"21318 - Autres ensembles immobiliers",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,154,161,168,175,228,235,268,275,282,289,352,359],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 21318 - Autres ensembles immobiliers",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 2131 Bâtiments, permettant d'enregistrer les ensembles immobiliers ne correspondant pas aux catégories principales",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 21318 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 21318 est une subdivision du compte 2131 (Bâtiments) qui fait lui-même partie du compte 213 (Constructions) dans le Plan Comptable Général 2025. Ce compte spécifique permet d'enregistrer la valeur des ensembles immobiliers qui ne peuvent pas être classés dans les autres catégories de bâtiments.\n\nDans la hiérarchie des comptes d'immobilisations corporelles :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 21 correspond aux immobilisations corporelles",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 213 est dédié aux constructions",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 2131 concerne spécifiquement les bâtiments",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Le compte 21318 permet d'isoler les autres ensembles immobiliers",[],{},{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 21318 sert à comptabiliser des constructions qui constituent des ensembles immobiliers distincts mais qui ne correspondent pas aux catégories principales de bâtiments. Il permet ainsi une meilleure granularité dans la comptabilisation des actifs immobiliers de l'entreprise.\n\nContrairement aux installations générales, agencements et aménagements des constructions (compte 2135) ou aux ouvrages d'infrastructure (compte 2138), les actifs enregistrés au compte 21318 constituent des bâtiments à part entière, mais avec des caractéristiques ou des usages particuliers justifiant leur classification distincte.",[],{},{"nodeType":95,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Quand utiliser le compte 21318 ?",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Le compte 21318 \"Autres ensembles immobiliers\" doit être utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":176,"content":177},{},[178,188,198,208,218],{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lors de l'acquisition d'un ensemble immobilier ne correspondant pas aux catégories principales de bâtiments",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour enregistrer la construction d'ensembles immobiliers spécifiques réalisée par l'entreprise ou confiée à des tiers",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Lors de l'apport d'ensembles immobiliers particuliers à l'entreprise",[],{},{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Pour comptabiliser des ensembles immobiliers complexes qui regroupent plusieurs types de bâtiments formant un tout cohérent",[],{},{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Pour enregistrer des bâtiments à usage mixte ou spécifique qui ne peuvent être classés dans une catégorie standard",[],{},{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Le compte 21318 se distingue des autres comptes de constructions :",[],{},{"nodeType":110,"data":236,"content":237},{},[238,248,258],{"nodeType":114,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Il ne concerne pas les installations générales, agencements et aménagements qui sont à enregistrer au compte 2135",[],{},{"nodeType":114,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Il ne traite pas des ouvrages d'infrastructure qui relèvent du compte 2138",[],{},{"nodeType":114,"data":259,"content":260},{},[261],{"nodeType":87,"data":262,"content":263},{},[264],{"nodeType":82,"value":265,"marks":266,"data":267},"Il ne concerne pas les constructions sur sol d'autrui qui sont à comptabiliser au compte 214",[],{},{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Les immobilisations enregistrées dans ce compte doivent être amorties selon leur durée d'utilisation prévue, conformément aux règles comptables et fiscales en vigueur.",[],{},{"nodeType":95,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Quels sont les impacts fiscaux du compte 21318 ?",[],{},{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"L'utilisation du compte 21318 pour les autres ensembles immobiliers comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":290,"content":291},{},[292,302,312,322,332,342],{"nodeType":114,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Amortissement fiscal : Les bâtiments enregistrés au compte 21318 sont généralement amortissables sur une durée de 20 à 50 ans selon leur nature et leur utilisation. Cette durée doit correspondre à la durée réelle d'utilisation prévue du bien.",[],{},{"nodeType":114,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Base amortissable : La base amortissable comprend le prix d'acquisition et les frais accessoires (frais de notaire, droits d'enregistrement, commissions, etc.). Toutefois, la valeur du terrain n'est pas amortissable et doit être comptabilisée séparément au compte 211.",[],{},{"nodeType":114,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Déductibilité des charges : Les dépenses d'entretien et de réparation liées à ces immobilisations sont déductibles du résultat fiscal de l'exercice au cours duquel elles sont engagées, à condition qu'elles ne conduisent pas à une augmentation de la valeur de l'actif ou à un prolongement notable de sa durée d'utilisation.",[],{},{"nodeType":114,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Plus ou moins-values de cession : La cession d'un ensemble immobilier enregistré au compte 21318 génère une plus ou moins-value fiscale, calculée par différence entre le prix de cession et la valeur nette comptable. Cette plus ou moins-value peut bénéficier de régimes fiscaux particuliers selon la durée de détention.",[],{},{"nodeType":114,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Taxe foncière : Les biens immobiliers enregistrés au compte 21318 sont généralement soumis à la taxe foncière, sauf exonérations spécifiques prévues par la loi.",[],{},{"nodeType":114,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Réévaluation : En cas de réévaluation libre de l'ensemble immobilier, l'écart de réévaluation n'est pas fiscalement déductible mais peut être incorporé au capital social.",[],{},{"nodeType":95,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"3 point clés à retenir sur le compte 21318",[],{},{"nodeType":110,"data":360,"content":361},{},[362,372,382],{"nodeType":114,"data":363,"content":364},{},[365],{"nodeType":87,"data":366,"content":367},{},[368],{"nodeType":82,"value":369,"marks":370,"data":371},"Le compte 21318 est une subdivision du compte 2131 (Bâtiments) permettant d'isoler les ensembles immobiliers qui ne correspondent pas aux catégories principales, offrant ainsi une meilleure traçabilité des actifs immobiliers spécifiques de l'entreprise.",[],{},{"nodeType":114,"data":373,"content":374},{},[375],{"nodeType":87,"data":376,"content":377},{},[378],{"nodeType":82,"value":379,"marks":380,"data":381},"Ces immobilisations doivent faire l'objet d'un plan d'amortissement adapté à leur nature et leur durée d'utilisation, avec une distinction claire entre la valeur du terrain (non amortissable) et celle de la construction.",[],{},{"nodeType":114,"data":383,"content":384},{},[385],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"La gestion comptable et fiscale de ces actifs nécessite une attention particulière concernant les travaux réalisés, qui peuvent être soit immobilisés (amélioration), soit comptabilisés en charges (entretien), avec des conséquences différentes sur le résultat fiscal.",[],{},"compte-21318-autres-ensembles-immobiliers",false,[395],{"metadata":396,"sys":399,"fields":411},{"tags":397,"concepts":398},[],[],{"space":400,"id":402,"type":16,"createdAt":403,"updatedAt":404,"environment":405,"publishedVersion":407,"revision":62,"contentType":408,"locale":29},{"sys":401},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":406},{"id":21,"type":12,"linkType":22},24,{"sys":409},{"type":12,"linkType":27,"id":410},"category",{"contentfulName":412,"modelCategoryName":413,"slug":414,"contentTypeSlug":415,"metaTitle":417,"metaDescription":418,"mainTitle":419,"subtitle":436,"heroImage":437,"ctaButton":459,"ctaLink":460},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[416],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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