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Il est une subdivision du compte 275 - Dépôts et cautionnements versés.",{},[],{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"data":114,"marks":115},"Ce compte sert à enregistrer les sommes versées à des tiers à titre de garantie ou de dépôt et que l'entreprise ne peut récupérer qu'à moyen ou long terme. Il s'agit notamment :",{},[],{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"data":129,"marks":130},"Des dépôts de garantie versés aux fournisseurs d'utilités (électricité, gaz, eau, etc.)",{},[],{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"data":139,"marks":140},"Des dépôts versés aux bailleurs dans le cadre de contrats de location",{},[],{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"data":149,"marks":150},"Des dépôts liés à des contrats commerciaux de longue durée",{},[],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"data":159,"marks":160},"Des sommes consignées auprès de diverses parties prenantes dans le cadre d'opérations spécifiques",{},[],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"data":166,"marks":167},"Contrairement aux cautionnements (compte 2755), qui représentent des garanties de bonne exécution ou de paiement, les dépôts correspondent généralement à des sommes versées en garantie d'utilisation d'un bien ou d'un service, avec une perspective de récupération à terme.",{},[],{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"data":173,"marks":174},"Quand utiliser le compte 2751 ?",{},[],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"data":180,"marks":181},"Le compte 2751 est utilisé dans plusieurs situations spécifiques :",{},[],{"nodeType":117,"data":183,"content":184},{},[185,195,205,215],{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"data":193,"marks":194},"Lors du versement initial d'un dépôt de garantie pour un bail commercial ou professionnel",{},[],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"data":203,"marks":204},"À l'occasion du paiement d'un dépôt auprès d'un fournisseur d'énergie ou de services",{},[],{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"data":213,"marks":214},"Pour enregistrer des consignations destinées à rester bloquées plus d'un an",{},[],{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"data":223,"marks":224},"Quand l'entreprise doit verser des garanties financières dans le cadre de certaines obligations réglementaires",{},[],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"data":230,"marks":231},"Le critère déterminant pour l'utilisation du compte 2751 est la durée de l'immobilisation des fonds. Si le dépôt est destiné à rester immobilisé pendant plus de 12 mois, il doit être comptabilisé dans ce compte. En revanche, les dépôts de courte durée (moins d'un an) sont généralement enregistrés dans les comptes de tiers.",{},[],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"data":237,"marks":238},"Lorsque des intérêts courus sont attachés à ces dépôts, ils sont enregistrés dans le compte 27685 - Intérêts courus sur dépôts et cautionnements.",{},[],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"data":244,"marks":245},"En cas de remboursement du dépôt, le compte 2751 est crédité par le débit d'un compte de trésorerie.",{},[],{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"data":251,"marks":252},"Quels sont les impacts fiscaux du compte 2751 ?",{},[],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"data":258,"marks":259},"L'utilisation du compte 2751 - Dépôts comporte plusieurs implications fiscales importantes :",{},[],{"nodeType":117,"data":261,"content":262},{},[263,273,283,293,303],{"nodeType":121,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"data":271,"marks":272},"Nature d'immobilisation financière : Les sommes inscrites au compte 2751 constituent des immobilisations financières dans le bilan de l'entreprise. Elles n'impactent donc pas directement le résultat fiscal de l'exercice lors de leur versement.",{},[],{"nodeType":121,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"data":281,"marks":282},"Traitement des intérêts : Les intérêts perçus sur les dépôts, lorsqu'ils existent, constituent des produits financiers imposables dans la catégorie des BIC (Bénéfices Industriels et Commerciaux) pour les entreprises concernées. Ces intérêts sont généralement comptabilisés au compte 763 - Revenus des créances diverses.",{},[],{"nodeType":121,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"data":291,"marks":292},"Dépréciation éventuelle : Si un risque de non-récupération du dépôt apparaît, une dépréciation peut être constatée, qui sera fiscalement déductible sous certaines conditions (caractère probable de la perte et justification documentée).",{},[],{"nodeType":121,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"data":301,"marks":302},"Cession ou restitution : Lors de la restitution d'un dépôt, si le montant reçu est inférieur à la valeur comptable, la perte est généralement déductible fiscalement. À l'inverse, si le montant reçu est supérieur (cas rare), la plus-value est imposable.",{},[],{"nodeType":121,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"data":311,"marks":312},"TVA : Les dépôts de garantie ne sont généralement pas soumis à la TVA, car ils ne constituent pas la contrepartie d'une livraison de bien ou d'une prestation de service.",{},[],{"nodeType":95,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"data":318,"marks":319},"3 point clés à retenir sur le compte 2751",{},[],{"nodeType":117,"data":321,"content":322},{},[323,333,343],{"nodeType":121,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"data":331,"marks":332},"Le compte 2751 enregistre uniquement les dépôts à caractère durable (plus d'un an) versés par l'entreprise à des tiers, à distinguer des avances et acomptes sur commandes qui relèvent des comptes 237, 238 ou 4091.",{},[],{"nodeType":121,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"data":341,"marks":342},"Les intérêts générés par ces dépôts doivent être comptabilisés distinctement dans le compte 27685, assurant ainsi une traçabilité complète des produits financiers associés à ces immobilisations.",{},[],{"nodeType":121,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"data":351,"marks":352},"En cas de risque de non-restitution, une dépréciation doit être constatée au compte 297 « Dépréciations des autres immobilisations financières », permettant de respecter le principe de prudence sans impacter immédiatement le résultat fiscal.",{},[],"compte-2751-depots",false,[356],{"metadata":357,"sys":360,"fields":372},{"tags":358,"concepts":359},[],[],{"space":361,"id":363,"type":16,"createdAt":364,"updatedAt":365,"environment":366,"publishedVersion":368,"revision":62,"contentType":369,"locale":29},{"sys":362},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":367},{"id":21,"type":12,"linkType":22},24,{"sys":370},{"type":12,"linkType":27,"id":371},"category",{"contentfulName":373,"modelCategoryName":374,"slug":375,"contentTypeSlug":376,"metaTitle":378,"metaDescription":379,"mainTitle":380,"subtitle":397,"heroImage":398,"ctaButton":420,"ctaLink":421},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[377],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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