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Il permet de distinguer clairement ces versements des autres charges fiscales liées aux rémunérations.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 6335 s'intègre dans la structure suivante :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Classe 6: Comptes de charges",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Compte 63: Impôts, taxes et versements assimilés",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Compte 633: Impôts, taxes et versements assimilés sur rémunérations (autres organismes)",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Compte 6335: Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage",[],{},{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Quand utiliser le compte 6335 ?",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Le compte 6335 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":183,"content":184},{},[185,195,205,215],{"nodeType":128,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lorsque l'entreprise effectue des versements libératoires à des organismes habilités (centres de formation d'apprentis, écoles et établissements d'enseignement) qui lui permettent d'être partiellement ou totalement exonérée de la taxe d'apprentissage",[],{},{"nodeType":128,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour enregistrer les dépenses déductibles engagées au titre de la taxe d'apprentissage, conformément à la législation en vigueur",[],{},{"nodeType":128,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Lors de versements directs à des établissements de formation ou d'enseignement autorisés à percevoir la taxe d'apprentissage",[],{},{"nodeType":128,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour comptabiliser les subventions versées à des centres de formation d'apprentis ou autres organismes de formation dans le cadre des dispositions légales relatives à la taxe d'apprentissage",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Il est important de noter que ce compte est utilisé uniquement pour les versements qui constituent des dépenses libératoires au sens de la réglementation fiscale, et non pour l'enregistrement de la taxe d'apprentissage elle-même, qui relève du compte 631 \"Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)\".",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Quels sont les impacts fiscaux du compte 6335 ?",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"L'utilisation du compte 6335 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":124,"data":247,"content":248},{},[249,259,269,279,289],{"nodeType":128,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Exonération fiscale : Les versements enregistrés dans ce compte permettent à l'entreprise d'être exonérée, partiellement ou totalement, du paiement de la taxe d'apprentissage due à l'administration fiscale. Ces versements constituent des dépenses libératoires au sens de la législation fiscale.",[],{},{"nodeType":128,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Déductibilité fiscale : Les sommes comptabilisées au compte 6335 sont fiscalement déductibles du résultat imposable de l'entreprise, au même titre que les autres charges d'exploitation.",[],{},{"nodeType":128,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Justification en cas de contrôle : Lors d'un contrôle fiscal, l'entreprise devra être en mesure de justifier que les versements enregistrés au compte 6335 ont bien été effectués à des organismes habilités à recevoir la taxe d'apprentissage et qu'ils ouvrent effectivement droit à l'exonération correspondante.",[],{},{"nodeType":128,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Suivi des obligations légales : L'utilisation de ce compte facilite le suivi des obligations légales de l'entreprise en matière de taxe d'apprentissage et permet de s'assurer que les versements libératoires ont été correctement effectués dans les délais impartis.",[],{},{"nodeType":128,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Impact sur la trésorerie : Ces versements peuvent constituer un choix stratégique pour l'entreprise, lui permettant d'orienter directement une partie de sa contribution fiscale vers des organismes de formation avec lesquels elle entretient des relations privilégiées.",[],{},{"nodeType":95,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"3 points clés à retenir sur le compte 6335",[],{},{"nodeType":124,"data":307,"content":308},{},[309,319,329],{"nodeType":128,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Le compte 6335 enregistre uniquement les versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage, à distinguer de la taxe elle-même comptabilisée au compte 631.",[],{},{"nodeType":128,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Ces versements constituent des dépenses fiscalement déductibles et permettent à l'entreprise de s'exonérer partiellement ou totalement de la taxe d'apprentissage due à l'administration fiscale.",[],{},{"nodeType":128,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"L'utilisation de ce compte nécessite un suivi rigoureux des justificatifs et des organismes bénéficiaires habilités, afin de garantir l'exonération fiscale correspondante.",[],{},"compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",false,[342],{"metadata":343,"sys":346,"fields":358},{"tags":344,"concepts":345},[],[],{"space":347,"id":349,"type":16,"createdAt":350,"updatedAt":351,"environment":352,"publishedVersion":354,"revision":62,"contentType":355,"locale":29},{"sys":348},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":353},{"id":21,"type":12,"linkType":22},24,{"sys":356},{"type":12,"linkType":27,"id":357},"category",{"contentfulName":359,"modelCategoryName":360,"slug":361,"contentTypeSlug":362,"metaTitle":364,"metaDescription":365,"mainTitle":366,"subtitle":383,"heroImage":384,"ctaButton":406,"ctaLink":407},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[363],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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