[{"data":1,"prerenderedAt":27688},["ShallowReactive",2],{"tip-plan-comptable-compte-6518-autres-droits-et-valeurs-similaires":3,"plan-comptable-compte-6518-autres-droits-et-valeurs-similaires-similars":482},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6518-autres-droits-et-valeurs-similaires",{"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","2hi1n3Lh3o4dTq3rMPR3IJ","Entry","2025-05-27T14:02:09.288Z","2025-06-03T09:53:00.055Z",{"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":413,"faq_structured_data":414,"category":415},"6518 - Autres droits et valeurs similaires",{"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",{},[77,86,94,102,113,148,155,208,215,222,266,273,280,287,373,380],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6518 - Autres droits et valeurs similaires",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de charges permettant d'enregistrer les redevances versées pour l'utilisation de droits et valeurs similaires non classés dans les autres subdivisions du compte 651.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6518 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6518 \"Autres droits et valeurs similaires\" est utilisé pour enregistrer les charges liées à l'utilisation de droits qui ne correspondent pas aux catégories spécifiquement identifiées dans les autres subdivisions du compte 651.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nSelon le Plan Comptable Général 2025, le compte 651 \"Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires\" se subdivise notamment en :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Le compte 6511 : Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 6516 : Droits d'auteur et de reproduction",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 6518 : Autres droits et valeurs similaires",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 6518 fonctionne comme un compte \"fourre-tout\" pour les droits qui ne relèvent pas des catégories précédentes. Il peut s'agir par exemple de :",[],{},{"nodeType":114,"data":156,"content":157},{},[158,168,178,188,198],{"nodeType":118,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Droits d'usage sur des bases de données spécialisées",[],{},{"nodeType":118,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Droits d'exploitation de certains contenus audiovisuels",[],{},{"nodeType":118,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Redevances pour l'utilisation de droits à l'image",[],{},{"nodeType":118,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Droits d'utilisation de modèles, dessins ou créations non protégés par un brevet",[],{},{"nodeType":118,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Autres droits immatériels n'entrant pas dans les catégories des comptes 6511 et 6516",[],{},{"nodeType":95,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Quand utiliser le compte 6518 ?",[],{},{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Le compte 6518 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":223,"data":224,"content":225},"ordered-list",{},[226,236,246,256],{"nodeType":118,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Pour les droits non classifiables ailleurs : Lorsqu'une entreprise verse des redevances pour l'utilisation de droits qui ne peuvent être clairement classés dans les catégories des brevets, licences, marques, procédés, solutions informatiques (compte 6511) ou des droits d'auteur et de reproduction (compte 6516).",[],{},{"nodeType":118,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Pour des droits spécifiques à certains secteurs : Certains secteurs d'activité peuvent nécessiter l'utilisation de droits particuliers qui ne correspondent pas aux catégories standards (droits d'utilisation de formats télévisuels, droits d'utilisation de certains savoir-faire non brevetés, etc.).",[],{},{"nodeType":118,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Pour des redevances mixtes ou complexes : Lorsque les redevances versées concernent un ensemble de droits dont la nature est mixte ou difficile à catégoriser précisément.",[],{},{"nodeType":118,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Pour les nouveaux types de droits : Avec l'évolution des technologies et des modèles économiques, de nouveaux types de droits peuvent émerger et ne pas correspondre aux catégories traditionnelles.",[],{},{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Il est important de noter que ce compte s'inscrit dans la classe 65 \"Autres charges de gestion courante\" et non dans les comptes d'achats (classe 60) ou de services extérieurs (comptes 61-62). Cette classification indique que ces charges sont considérées comme relevant de la gestion courante de l'entreprise mais distinctes des charges d'exploitation habituelles.",[],{},{"nodeType":95,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Quels sont les impacts fiscaux du compte 6518 ?",[],{},{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"L'utilisation du compte 6518 pour l'enregistrement des charges liées aux autres droits et valeurs similaires comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":223,"data":288,"content":289},{},[290,333,343,353,363],{"nodeType":118,"data":291,"content":292},{},[293,300],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Déductibilité fiscale : Les sommes enregistrées au compte 6518 sont généralement déductibles du résultat fiscal, à condition que :",[],{},{"nodeType":114,"data":301,"content":302},{},[303,313,323],{"nodeType":118,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Ces charges soient engagées dans l'intérêt de l'exploitation",[],{},{"nodeType":118,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Elles correspondent à une contrepartie réelle et justifiée",[],{},{"nodeType":118,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Elles soient correctement documentées (contrats, factures)",[],{},{"nodeType":118,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Retenue à la source : Lorsque les bénéficiaires des redevances sont des non-résidents fiscaux, ces versements peuvent être soumis à des retenues à la source selon les conventions fiscales internationales en vigueur.",[],{},{"nodeType":118,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"TVA applicable : Les redevances pour droits et valeurs similaires sont généralement soumises à la TVA au taux normal lorsqu'elles sont facturées par un prestataire établi en France. Si le prestataire est établi hors de France, le mécanisme d'autoliquidation de la TVA s'applique généralement.",[],{},{"nodeType":118,"data":354,"content":355},{},[356],{"nodeType":87,"data":357,"content":358},{},[359],{"nodeType":82,"value":360,"marks":361,"data":362},"Documentation des prix de transfert : Pour les groupes internationaux, les redevances versées entre entités liées doivent respecter le principe de pleine concurrence et être justifiées par une documentation appropriée des prix de transfert.",[],{},{"nodeType":118,"data":364,"content":365},{},[366],{"nodeType":87,"data":367,"content":368},{},[369],{"nodeType":82,"value":370,"marks":371,"data":372},"Contrôle fiscal : L'administration fiscale porte souvent une attention particulière aux redevances versées, notamment lorsqu'elles sont significatives ou versées à des entités situées dans des juridictions à fiscalité privilégiée. Il est donc essentiel de disposer d'une documentation solide justifiant la réalité et le montant de ces charges.",[],{},{"nodeType":95,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"3 points clés à retenir sur le compte 6518",[],{},{"nodeType":114,"data":381,"content":382},{},[383,393,403],{"nodeType":118,"data":384,"content":385},{},[386],{"nodeType":87,"data":387,"content":388},{},[389],{"nodeType":82,"value":390,"marks":391,"data":392},"Le compte 6518 est une subdivision du compte 651 destinée à enregistrer les redevances pour droits et valeurs similaires qui ne relèvent pas des catégories spécifiques comme les brevets, licences, marques (6511) ou droits d'auteur (6516).",[],{},{"nodeType":118,"data":394,"content":395},{},[396],{"nodeType":87,"data":397,"content":398},{},[399],{"nodeType":82,"value":400,"marks":401,"data":402},"Ces charges doivent être justifiées par des contrats ou conventions précisant la nature des droits concédés, la durée d'utilisation et les modalités de calcul des redevances pour être fiscalement déductibles.",[],{},{"nodeType":118,"data":404,"content":405},{},[406],{"nodeType":87,"data":407,"content":408},{},[409],{"nodeType":82,"value":410,"marks":411,"data":412},"La comptabilisation dans ce compte nécessite une analyse préalable de la nature exacte du droit concerné pour s'assurer qu'il ne relève pas d'une autre subdivision du compte 651 ou d'un autre compte du PCG.",[],{},"compte-6518-autres-droits-et-valeurs-similaires",false,[416],{"metadata":417,"sys":420,"fields":432},{"tags":418,"concepts":419},[],[],{"space":421,"id":423,"type":16,"createdAt":424,"updatedAt":425,"environment":426,"publishedVersion":428,"revision":62,"contentType":429,"locale":29},{"sys":422},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":427},{"id":21,"type":12,"linkType":22},24,{"sys":430},{"type":12,"linkType":27,"id":431},"category",{"contentfulName":433,"modelCategoryName":434,"slug":435,"contentTypeSlug":436,"metaTitle":438,"metaDescription":439,"mainTitle":440,"subtitle":457,"heroImage":458,"ctaButton":480,"ctaLink":481},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[437],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":441,"content":442,"nodeType":74},{},[443,450],{"data":444,"content":445,"nodeType":78},{},[446],{"data":447,"marks":448,"value":449,"nodeType":82},{},[],"Plan comptable général",{"data":451,"content":452,"nodeType":87},{},[453],{"data":454,"marks":455,"value":456,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":459,"sys":462,"fields":469},{"tags":460,"concepts":461},[],[],{"space":463,"id":465,"type":58,"createdAt":466,"updatedAt":466,"environment":467,"publishedVersion":62,"revision":44,"locale":29},{"sys":464},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":468},{"id":21,"type":12,"linkType":22},{"title":470,"description":456,"file":471},"Facturation",{"url":472,"details":473,"fileName":478,"contentType":479},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":474,"image":475},246703,{"width":476,"height":477},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[483,533,582,631,680,729,778,827,876,925,974,1023,1072,1121,1170,1219,1268,1317,1366,1416,1466,1515,1564,1613,1662,1711,1760,1809,1858,1907,1956,2005,2054,2103,2152,2201,2250,2299,2348,2397,2446,2495,2544,2593,2642,2691,2740,2789,2838,2887,2936,2985,3034,3083,3132,3181,3230,3279,3328,3377,3426,3475,3524,3573,3622,3671,3720,3769,3818,3867,3916,3965,4014,4063,4112,4161,4210,4259,4308,4357,4406,4455,4504,4553,4602,4651,4700,4749,4798,4847,4896,4946,4995,5044,5093,5142,5191,5240,5289,5338,5387,5436,5485,5535,5584,5633,5682,5731,5780,5829,5878,5927,5976,6025,6074,6123,6172,6221,6270,6319,6368,6417,6467,6516,6566,6615,6664,6713,6762,6811,6860,6910,6959,7008,7057,7106,7155,7204,7253,7302,7351,7400,7449,7498,7547,7596,7645,7694,7743,7792,7841,7890,7939,7988,8037,8086,8135,8184,8233,8283,8332,8381,8430,8479,8528,8577,8626,8675,8724,8773,8823,8872,8921,8970,9019,9068,9117,9166,9215,9264,9313,9362,9411,9460,9509,9558,9607,9656,9704,9753,9802,9851,9900,9949,9998,10047,10096,10145,10194,10243,10292,10341,10390,10439,10488,10537,10586,10635,10684,10733,10782,10832,10881,10930,10979,11028,11077,11126,11175,11224,11273,11322,11371,11420,11469,11518,11567,11616,11665,11714,11763,11812,11861,11910,11959,12008,12057,12106,12155,12204,12253,12302,12351,12400,12449,12498,12543,12592,12641,12690,12739,12788,12837,12886,12935,12984,13033,13082,13131,13180,13229,13278,13327,13376,13425,13474,13523,13572,13621,13670,13719,13768,13817,13866,13915,13964,14013,14062,14111,14160,14209,14259,14308,14357,14406,14455,14504,14553,14602,14651,14700,14749,14798,14847,14896,14945,14994,15043,15092,15141,15190,15239,15288,15337,15386,15435,15484,15533,15583,15632,15681,15730,15779,15828,15877,15926,15975,16024,16073,16122,16171,16219,16268,16317,16366,16415,16464,16513,16562,16610,16659,16708,16757,16806,16855,16904,16953,17002,17051,17100,17148,17197,17246,17295,17344,17393,17442,17491,17540,17589,17638,17687,17736,17785,17834,17883,17932,17981,18030,18079,18128,18177,18226,18275,18324,18373,18422,18471,18520,18569,18618,18667,18716,18765,18814,18863,18912,18961,19010,19059,19108,19157,19206,19255,19304,19353,19402,19451,19500,19549,19598,19647,19696,19745,19794,19843,19892,19942,19991,20040,20089,20138,20187,20236,20285,20334,20383,20431,20480,20529,20578,20627,20676,20725,20774,20823,20873,20922,20971,21020,21069,21118,21167,21216,21265,21314,21363,21412,21461,21510,21559,21608,21658,21707,21756,21805,21854,21903,21952,22001,22050,22099,22148,22197,22246,22295,22344,22393,22442,22491,22540,22589,22639,22688,22737,22786,22835,22884,22933,22982,23031,23080,23129,23178,23227,23276,23325,23374,23423,23472,23521,23570,23619,23669,23718,23767,23816,23865,23914,23963,24012,24061,24110,24159,24208,24257,24306,24355,24404,24453,24502,24551,24600,24649,24698,24747,24796,24845,24894,24943,24992,25041,25090,25139,25188,25237,25286,25335,25384,25433,25482,25531,25580,25629,25678,25727,25776,25825,25874,25923,25972,26021,26070,26119,26167,26216,26265,26314,26363,26413,26462,26511,26560,26609,26658,26707,26756,26805,26854,26903,26952,27001,27050,27099,27148,27197,27246,27295,27344,27393,27442,27491,27540,27590,27639],{"sys":484,"fields":487},{"id":485,"createdAt":486},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":488,"slug":489,"articleIntro":490,"category":491},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. 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