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Ce mécanisme de financement permet à une entreprise d'utiliser un bien immobilier (bureaux, entrepôts, usines, etc.) sans en être propriétaire pendant la durée contractuelle, avec une option d'acquisition à l'échéance.\n\nLe crédit-bail immobilier se distingue du crédit-bail mobilier (compte 6122) par la nature du bien financé et présente des caractéristiques spécifiques :\n\n- ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"Fonctionnement comptable",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100}," : Compte de charges débité lors de l'enregistrement des loyers, avec pour contrepartie habituelle un compte de trésorerie ou un compte fournisseur\n- ",[],{},{"nodeType":79,"value":102,"marks":103,"data":105},"Premier loyer majoré",[104],{"type":95},{},{"nodeType":79,"value":107,"marks":108,"data":109}," : Lorsqu'un contrat prévoit un premier versement plus important, ce montant peut être étalé sur la durée du contrat via le compte 486 \"Charges constatées d'avance\"\n- ",[],{},{"nodeType":79,"value":111,"marks":112,"data":114},"Comptes associés",[113],{"type":95},{},{"nodeType":79,"value":116,"marks":117,"data":118}," : Interagit principalement avec les comptes de classe 2 (en cas de levée d'option), le compte 486 (pour l'étalement des charges) et les comptes de trésorerie",[],{},{"nodeType":75,"data":120,"content":121},{},[122],{"nodeType":79,"value":123,"marks":124,"data":125},"Quand utiliser le compte 6125 ?",[],{},{"nodeType":84,"data":127,"content":128},{},[129,133,138,142,147,151,156,160,165,169,174],{"nodeType":79,"value":130,"marks":131,"data":132},"Le compte 6125 doit être utilisé dans les situations suivantes :\n\n1. ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Paiements périodiques de loyers",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Pour enregistrer les redevances régulières versées au titre d'un contrat de crédit-bail immobilier\n\n2. ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Étalement d'un premier loyer majoré",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : Lorsqu'un premier versement plus important est effectué, la part correspondant aux exercices futurs est enregistrée au compte 486, puis reprise progressivement au compte 6125\n\n3. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Régularisations de fin d'exercice",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," : Pour les ajustements comptables liés aux loyers couvrant une période à cheval sur deux exercices\n\n4. ",[],{},{"nodeType":79,"value":161,"marks":162,"data":164},"Opérations de sous-location",[163],{"type":95},{},{"nodeType":79,"value":166,"marks":167,"data":168}," : Dans le cas où l'entreprise sous-louerait une partie des locaux en crédit-bail\n\n",[],{},{"nodeType":79,"value":170,"marks":171,"data":173},"Exemples pratiques",[172],{"type":95},{},{"nodeType":79,"value":175,"marks":176,"data":177}," :\n- Une entreprise loue un immeuble de bureaux en crédit-bail pour 10 000€ mensuels : chaque versement est débité au compte 6125\n- Un contrat prévoit un premier loyer de 50 000€ suivi de mensualités de 8 000€ sur 5 ans : le premier versement est partiellement étalé via le compte 486 puis repris au compte 6125\n- À la fin du contrat, l'entreprise lève l'option d'achat : le bien est alors enregistré en immobilisation (classe 2) pour sa valeur résiduelle",[],{},{"nodeType":75,"data":179,"content":180},{},[181],{"nodeType":79,"value":182,"marks":183,"data":184},"Implications fiscales du compte 6125",[],{},{"nodeType":84,"data":186,"content":187},{},[188,192,197,201,206,210,215,219,224,228,233],{"nodeType":79,"value":189,"marks":190,"data":191},"Le traitement fiscal des opérations enregistrées au compte 6125 présente plusieurs particularités importantes :\n\n- ",[],{},{"nodeType":79,"value":193,"marks":194,"data":196},"Déductibilité fiscale",[195],{"type":95},{},{"nodeType":79,"value":198,"marks":199,"data":200}," : Les loyers de crédit-bail immobilier constituent des charges déductibles du résultat imposable, réduisant ainsi l'assiette fiscale de l'entreprise et son impôt sur les sociétés\n\n- ",[],{},{"nodeType":79,"value":202,"marks":203,"data":205},"TVA",[204],{"type":95},{},{"nodeType":79,"value":207,"marks":208,"data":209}," : La TVA sur les loyers est généralement récupérable selon les règles habituelles, sous réserve que l'entreprise soit assujettie et que les locaux soient utilisés pour une activité ouvrant droit à déduction\n\n- ",[],{},{"nodeType":79,"value":211,"marks":212,"data":214},"Levée d'option d'achat",[213],{"type":95},{},{"nodeType":79,"value":216,"marks":217,"data":218}," : En fin de contrat, si l'entreprise décide d'acquérir le bien immobilier, des droits d'enregistrement et taxes sont applicables sur la valeur résiduelle\n\n- ",[],{},{"nodeType":79,"value":220,"marks":221,"data":223},"Requalification éventuelle",[222],{"type":95},{},{"nodeType":79,"value":225,"marks":226,"data":227}," : L'administration fiscale peut, dans certains cas, requalifier un contrat de crédit-bail en contrat de vente à tempérament si les conditions économiques le justifient\n\n- ",[],{},{"nodeType":79,"value":229,"marks":230,"data":232},"Réintégrations extracomptables",[231],{"type":95},{},{"nodeType":79,"value":234,"marks":235,"data":236}," : Dans certaines configurations spécifiques, des réintégrations fiscales peuvent être nécessaires pour déterminer le résultat fiscal\n\nIl est recommandé de consulter un expert-comptable pour optimiser le traitement fiscal des opérations de crédit-bail immobilier, notamment lors de la mise en place du contrat et en cas de levée d'option d'achat.",[],{},"compte-6125-credit-bail-immobilier",false,[240],{"metadata":241,"sys":244,"fields":256},{"tags":242,"concepts":243},[],[],{"space":245,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":250,"publishedVersion":252,"revision":59,"contentType":253,"locale":27},{"sys":246},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":251},{"id":20,"type":12,"linkType":21},24,{"sys":254},{"type":12,"linkType":25,"id":255},"category",{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":260,"metaTitle":262,"metaDescription":263,"mainTitle":264,"subtitle":282,"heroImage":283,"ctaButton":305,"ctaLink":306},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[261],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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