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Il est qualifié d'inhabituel lorsqu'il n'est pas lié à l'exploitation normale et courante, qu'il ne s'est pas produit au cours des derniers exercices et qu'il est peu probable qu'il se reproduise dans les prochains exercices.",[],{},{"nodeType":87,"data":124,"content":125},{},[126],{"nodeType":82,"value":127,"marks":128,"data":129},"Le compte 671 permet notamment d'isoler :",[],{},{"nodeType":131,"data":132,"content":133},"unordered-list",{},[134,145,155,165,175,185],{"nodeType":135,"data":136,"content":137},"list-item",{},[138],{"nodeType":87,"data":139,"content":140},{},[141],{"nodeType":82,"value":142,"marks":143,"data":144},"Les pénalités et amendes exceptionnelles non fiscales ou pénales",[],{},{"nodeType":135,"data":146,"content":147},{},[148],{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Les dons et libéralités exceptionnels",[],{},{"nodeType":135,"data":156,"content":157},{},[158],{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Les créances devenues irrécouvrables de manière exceptionnelle",[],{},{"nodeType":135,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Les rappels d'impôts autres que l'impôt sur les bénéfices",[],{},{"nodeType":135,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Les indemnités versées suite à des litiges exceptionnels",[],{},{"nodeType":135,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Les subventions accordées exceptionnellement",[],{},{"nodeType":95,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Quand utiliser le compte 671 ?",[],{},{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Le compte 671 est à utiliser dans les situations suivantes :",[],{},{"nodeType":210,"data":211,"content":212},"ordered-list",{},[213,256,266,276],{"nodeType":135,"data":214,"content":215},{},[216,223],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Événements majeurs et inhabituels - Lorsque l'entreprise fait face à une situation exceptionnelle qui génère des charges liées à la gestion mais qui sortent du cadre habituel des opérations, comme :",[],{},{"nodeType":131,"data":224,"content":225},{},[226,236,246],{"nodeType":135,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Des charges liées à une catastrophe naturelle",[],{},{"nodeType":135,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Des indemnités exceptionnelles versées suite à un litige majeur",[],{},{"nodeType":135,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Des abandons de créances à caractère commercial dans un contexte inhabituel",[],{},{"nodeType":135,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Charges sur exercices antérieurs - Pour les charges qui auraient dû être comptabilisées lors d'exercices précédents mais qui n'ont été identifiées que durant l'exercice en cours, et qui présentent un caractère exceptionnel par leur nature ou leur montant.",[],{},{"nodeType":135,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Restructurations majeures - Les coûts exceptionnels liés à une réorganisation profonde de l'entreprise, comme des indemnités de rupture de contrat hors plan social.",[],{},{"nodeType":135,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Corrections d'erreurs significatives - Lorsque l'entreprise doit corriger des erreurs comptables importantes des exercices antérieurs qui ont un impact significatif sur les résultats.",[],{},{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"Il est important de noter que le PCG 2025 précise que si l'entité n'est pas en mesure de distinguer immédiatement qu'une charge se rapporte au résultat exceptionnel, elle peut procéder à une réaffectation en fin d'exercice, en l'inscrivant au débit d'une subdivision du compte 678 par le crédit du compte de charges initialement imputé.",[],{},{"nodeType":95,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Quels sont les impacts fiscaux du compte 671 ?",[],{},{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"L'utilisation du compte 671 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":210,"data":308,"content":309},{},[310,363,373,383,393],{"nodeType":135,"data":311,"content":312},{},[313,320],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Déductibilité fiscale variable - Les charges exceptionnelles sur opérations de gestion ne sont pas toutes déductibles du résultat fiscal :",[],{},{"nodeType":131,"data":321,"content":322},{},[323,333,343,353],{"nodeType":135,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Les pénalités et amendes pour infractions sont généralement non déductibles",[],{},{"nodeType":135,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Les dons et libéralités peuvent être partiellement déductibles selon leur nature et le statut du bénéficiaire",[],{},{"nodeType":135,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"Les abandons de créances à caractère commercial sont généralement déductibles",[],{},{"nodeType":135,"data":354,"content":355},{},[356],{"nodeType":87,"data":357,"content":358},{},[359],{"nodeType":82,"value":360,"marks":361,"data":362},"Les indemnités versées suite à des litiges sont déductibles si elles sont liées à l'activité normale",[],{},{"nodeType":135,"data":364,"content":365},{},[366],{"nodeType":87,"data":367,"content":368},{},[369],{"nodeType":82,"value":370,"marks":371,"data":372},"Attention particulière lors des contrôles fiscaux - Les charges comptabilisées au compte 671 font souvent l'objet d'un examen approfondi lors des contrôles fiscaux en raison de leur caractère exceptionnel et potentiellement significatif.",[],{},{"nodeType":135,"data":374,"content":375},{},[376],{"nodeType":87,"data":377,"content":378},{},[379],{"nodeType":82,"value":380,"marks":381,"data":382},"Impact sur les résultats - La comptabilisation de charges au compte 671 affecte le résultat exceptionnel et non le résultat d'exploitation, ce qui permet de maintenir la comparabilité des performances opérationnelles d'une année sur l'autre.",[],{},{"nodeType":135,"data":384,"content":385},{},[386],{"nodeType":87,"data":387,"content":388},{},[389],{"nodeType":82,"value":390,"marks":391,"data":392},"Justification nécessaire - L'administration fiscale peut exiger des justifications détaillées sur la nature exceptionnelle des charges enregistrées dans ce compte, ainsi que sur leur lien avec l'activité imposable de l'entreprise.",[],{},{"nodeType":135,"data":394,"content":395},{},[396],{"nodeType":87,"data":397,"content":398},{},[399],{"nodeType":82,"value":400,"marks":401,"data":402},"Réintégrations fiscales - Certaines charges exceptionnelles non déductibles devront faire l'objet d'une réintégration dans le résultat fiscal sur le tableau 2058-A de la liasse fiscale.",[],{},{"nodeType":95,"data":404,"content":405},{},[406],{"nodeType":82,"value":407,"marks":408,"data":409},"3 points clés à retenir sur le compte 671",[],{},{"nodeType":210,"data":411,"content":412},{},[413,423,433],{"nodeType":135,"data":414,"content":415},{},[416],{"nodeType":87,"data":417,"content":418},{},[419],{"nodeType":82,"value":420,"marks":421,"data":422},"Caractère exceptionnel obligatoire - Le compte 671 est réservé aux charges liées à la gestion mais présentant un caractère majeur et inhabituel, conformément à la définition du résultat exceptionnel dans le PCG 2025.",[],{},{"nodeType":135,"data":424,"content":425},{},[426],{"nodeType":87,"data":427,"content":428},{},[429],{"nodeType":82,"value":430,"marks":431,"data":432},"Distinction avec les autres charges - Ces charges doivent être clairement distinguées des charges d'exploitation courantes pour préserver la pertinence de l'analyse financière et la comparabilité des exercices comptables.",[],{},{"nodeType":135,"data":434,"content":435},{},[436],{"nodeType":87,"data":437,"content":438},{},[439],{"nodeType":82,"value":440,"marks":441,"data":442},"Vigilance fiscale requise - L'utilisation de ce compte nécessite une attention particulière concernant la déductibilité fiscale des charges enregistrées, car certaines charges exceptionnelles peuvent être soumises à des limitations ou exclusions spécifiques.",[],{},"compte-671-charges-exceptionnelles-sur-operations-de-gestion",false,[446],{"metadata":447,"sys":450,"fields":462},{"tags":448,"concepts":449},[],[],{"space":451,"id":453,"type":16,"createdAt":454,"updatedAt":455,"environment":456,"publishedVersion":458,"revision":62,"contentType":459,"locale":29},{"sys":452},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":457},{"id":21,"type":12,"linkType":22},24,{"sys":460},{"type":12,"linkType":27,"id":461},"category",{"contentfulName":463,"modelCategoryName":464,"slug":465,"contentTypeSlug":466,"metaTitle":468,"metaDescription":469,"mainTitle":470,"subtitle":487,"heroImage":488,"ctaButton":510,"ctaLink":511},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[467],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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