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Si cette valeur est inférieure à la valeur d'entrée, une dépréciation doit être constatée.",[152],{"type":136},{},{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Contrairement aux titres de participation (compte 26) ou aux titres immobilisés (compte 27), les obligations enregistrées au compte 508 ne sont pas destinées à être conservées durablement mais constituent des placements temporaires dans une optique de gestion de trésorerie.",[],{},{"nodeType":78,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Implications fiscales du compte 508",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"L'utilisation du compte 508 entraîne plusieurs conséquences fiscales à prendre en considération :",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":182},"Imposition des plus-values : Les plus-values réalisées lors de la cession d'obligations enregistrées au compte 508 sont soumises à l'impôt sur les sociétés au taux de droit commun, étant considérées comme des produits financiers courants.",[181],{"type":136},{},{"nodeType":87,"data":184,"content":185},{},[186],{"nodeType":82,"value":187,"marks":188,"data":190},"Traitement des intérêts : Les intérêts perçus sur ces obligations sont comptabilisés en produits financiers (compte 76) et sont également imposables à l'impôt sur les sociétés.",[189],{"type":136},{},{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":198},"Déductibilité des dépréciations : Les dépréciations constatées sur les obligations en fin d'exercice sont déductibles fiscalement, sous réserve qu'elles soient justifiées par une baisse réelle de la valeur des titres.",[197],{"type":136},{},{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":206},"Régime des titres de placement : D'un point de vue fiscal, les obligations du compte 508 suivent le régime des titres de placement, distinct de celui des titres de participation qui peuvent bénéficier sous certaines conditions du régime des plus-values à long terme.",[205],{"type":136},{},{"nodeType":87,"data":208,"content":209},{},[210],{"nodeType":82,"value":211,"marks":212,"data":213},"Il est recommandé de conserver tous les justificatifs relatifs aux opérations d'achat et de vente d'obligations afin de pouvoir justifier les plus ou moins-values réalisées en cas de contrôle fiscal.",[],{},"compte-508-obligations",false,[217],{"metadata":218,"sys":221,"fields":233},{"tags":219,"concepts":220},[],[],{"space":222,"id":224,"type":16,"createdAt":225,"updatedAt":226,"environment":227,"publishedVersion":229,"revision":62,"contentType":230,"locale":29},{"sys":223},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":228},{"id":21,"type":12,"linkType":22},24,{"sys":231},{"type":12,"linkType":27,"id":232},"category",{"contentfulName":234,"modelCategoryName":235,"slug":236,"contentTypeSlug":237,"metaTitle":239,"metaDescription":240,"mainTitle":241,"subtitle":259,"heroImage":260,"ctaButton":282,"ctaLink":283},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[238],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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