[{"data":1,"prerenderedAt":27662},["ShallowReactive",2],{"tip-plan-comptable-compte-6271-frais-sur-titres-achat-vente-garde":3,"plan-comptable-compte-6271-frais-sur-titres-achat-vente-garde-similars":456},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6271-frais-sur-titres-achat-vente-garde",{"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","564sjsbHl8sNl3GkkKC9D4","Entry","2025-05-27T14:01:29.315Z","2025-06-03T09:53:09.435Z",{"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":387,"faq_structured_data":388,"category":389},"6271 - Frais sur titres (achat, vente, garde)",{"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",{},[77,86,94,102,113,168,175,182,189,233,240,247,314,340,347,354],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6271 - Frais sur titres (achat, vente, garde)",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 6271 permet d'enregistrer les frais liés aux opérations d'achat, de vente et de conservation des valeurs mobilières détenues par l'entreprise.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6271 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6271 \"Frais sur titres (achat, vente, garde)\" est utilisé pour comptabiliser l'ensemble des frais et commissions externes liés à la gestion du portefeuille de titres de l'entreprise. Il s'agit d'un sous-compte de la classe 62 \"Autres services extérieurs\" qui regroupe les charges provenant de tiers dans le cadre de l'activité normale et courante de l'entreprise.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte permet d'enregistrer spécifiquement :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138,148,158],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Les frais d'acquisition prélevés lors de l'achat de valeurs mobilières (actions, obligations, OPCVM, etc.)",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les commissions de vente facturées lors de la cession de titres",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les droits de garde facturés périodiquement par les établissements financiers pour la conservation et la gestion administrative des titres",[],{},{"nodeType":118,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Les frais de courtage liés aux transactions sur les marchés financiers",[],{},{"nodeType":118,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les commissions de gestion prélevées par les intermédiaires financiers",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Le compte 6271 permet ainsi d'isoler ces charges spécifiques liées au portefeuille de titres et de les distinguer des autres frais bancaires et financiers qui seraient enregistrés dans d'autres comptes.",[],{},{"nodeType":95,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Quand utiliser le compte 6271 ?",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 6271 est utilisé dans les situations suivantes :",[],{},{"nodeType":190,"data":191,"content":192},"ordered-list",{},[193,203,213,223],{"nodeType":118,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Lors de l'achat de titres : Les frais de courtage, commissions et autres frais d'acquisition qui ne sont pas intégrés au coût d'acquisition des titres sont enregistrés au débit du compte 6271. Pour les valeurs mobilières de placement (compte 50), ces frais sont généralement passés en charges, tandis que pour les titres immobilisés (comptes 26 et 27), ils peuvent être soit intégrés au coût d'acquisition, soit comptabilisés en charges selon la politique de l'entreprise.",[],{},{"nodeType":118,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Lors de la vente de titres : Les frais et commissions liés à la cession de valeurs mobilières sont enregistrés au débit du compte 6271. Ces frais viennent en déduction du prix de cession net comptabilisé dans les comptes de produits correspondants (7673 pour les valeurs mobilières de placement ou 7671 pour les immobilisations financières).",[],{},{"nodeType":118,"data":214,"content":215},{},[216],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Périodiquement pour les frais de conservation : Les établissements financiers facturent généralement des droits de garde trimestriels ou annuels pour la conservation et la gestion administrative des titres. Ces frais sont enregistrés au débit du compte 6271 par le crédit d'un compte de trésorerie.",[],{},{"nodeType":118,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Pour les services de gestion de portefeuille : Les honoraires versés aux gestionnaires de portefeuille ou aux conseillers en investissement pour la gestion des titres sont également comptabilisés dans ce compte.",[],{},{"nodeType":95,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Quels sont les impacts fiscaux du compte 6271 ?",[],{},{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"L'utilisation du compte 6271 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":114,"data":248,"content":249},{},[250,260,284,294,304],{"nodeType":118,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Déductibilité fiscale : Les frais enregistrés au compte 6271 sont généralement considérés comme des charges d'exploitation courantes et sont donc déductibles du résultat fiscal de l'entreprise dans l'exercice au cours duquel ils sont engagés.",[],{},{"nodeType":118,"data":261,"content":262},{},[263,270,277],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Distinction avec les frais d'acquisition des immobilisations financières : Pour les titres de participation et autres immobilisations financières, l'entreprise a le choix entre :",[],{},{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"- Incorporer les frais d'acquisition au coût d'entrée des titres (ils ne figurent alors pas au compte 6271)",[],{},{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"- Comptabiliser ces frais directement en charges au compte 6271 (option fiscalement avantageuse à court terme)",[],{},{"nodeType":118,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"TVA non récupérable : Les frais sur titres sont généralement soumis à la TVA, mais celle-ci n'est pas récupérable pour les opérations financières exonérées. Le montant TTC est donc enregistré au compte 6271.",[],{},{"nodeType":118,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Documentation et justification : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la nature et la réalité des frais enregistrés au compte 6271 par des factures ou relevés détaillés des établissements financiers.",[],{},{"nodeType":118,"data":305,"content":306},{},[307],{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Traitement des moins-values : Les frais liés à la cession de titres viennent augmenter le montant des moins-values ou diminuer celui des plus-values réalisées, ce qui peut avoir un impact sur le résultat fiscal et le calcul des éventuelles impositions sur les plus-values.",[],{},{"nodeType":87,"data":315,"content":316},{},[317,321,327,331,336],{"nodeType":82,"value":318,"marks":319,"data":320},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",[],{},{"nodeType":82,"value":322,"marks":323,"data":326},"6817 \"Dotations pour dépréciations des actifs circulants\"",[324],{"type":325},"bold",{},{"nodeType":82,"value":328,"marks":329,"data":330}," par le crédit du compte ",[],{},{"nodeType":82,"value":332,"marks":333,"data":335},"491 \"Dépréciations des comptes de clients",[334],{"type":325},{},{"nodeType":82,"value":337,"marks":338,"data":339},"\".",[],{},{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"En cas de recouvrement partiel d'une créance douteuse, le montant encaissé vient réduire le solde du compte 416, et la provision constituée doit être ajustée en conséquence. Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",[],{},{"nodeType":95,"data":348,"content":349},{},[350],{"nodeType":82,"value":351,"marks":352,"data":353},"3 points clés à retenir sur le compte 6271",[],{},{"nodeType":114,"data":355,"content":356},{},[357,367,377],{"nodeType":118,"data":358,"content":359},{},[360],{"nodeType":87,"data":361,"content":362},{},[363],{"nodeType":82,"value":364,"marks":365,"data":366},"Le compte 6271 permet d'isoler et de suivre l'ensemble des frais externes liés à la gestion du portefeuille de titres (commissions d'achat/vente, droits de garde, frais de gestion), ce qui facilite l'analyse des coûts associés aux placements financiers de l'entreprise.",[],{},{"nodeType":118,"data":368,"content":369},{},[370],{"nodeType":87,"data":371,"content":372},{},[373],{"nodeType":82,"value":374,"marks":375,"data":376},"Ces frais sont généralement déductibles fiscalement en tant que charges d'exploitation courantes, contrairement aux frais d'acquisition qui seraient incorporés au coût des immobilisations financières.",[],{},{"nodeType":118,"data":378,"content":379},{},[380],{"nodeType":87,"data":381,"content":382},{},[383],{"nodeType":82,"value":384,"marks":385,"data":386},"Une attention particulière doit être portée à la distinction entre les frais à comptabiliser au compte 6271 et ceux qui doivent être intégrés au coût d'acquisition des titres ou déduits du prix de cession pour le calcul des plus ou moins-values.",[],{},"compte-6271-frais-sur-titres-achat-vente-garde",false,[390],{"metadata":391,"sys":394,"fields":406},{"tags":392,"concepts":393},[],[],{"space":395,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":400,"publishedVersion":402,"revision":62,"contentType":403,"locale":29},{"sys":396},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":401},{"id":21,"type":12,"linkType":22},24,{"sys":404},{"type":12,"linkType":27,"id":405},"category",{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":410,"metaTitle":412,"metaDescription":413,"mainTitle":414,"subtitle":431,"heroImage":432,"ctaButton":454,"ctaLink":455},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[411],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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