[{"data":1,"prerenderedAt":27688},["ShallowReactive",2],{"tip-plan-comptable-compte-6713-dons-liberalites":3,"plan-comptable-compte-6713-dons-liberalites-similars":482},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6713-dons-liberalites",{"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","69NeirD8QMF9ZENlF3DWHe","Entry","2025-04-25T13:20:02.220Z","2025-04-28T15:20:29.541Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",26,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":33,"author":34,"content":75,"slug":413,"faq_structured_data":414,"category":415},"Le compte 6713 : Dons, libéralités","Le compte 6713 enregistre les dons et libéralités exceptionnels accordés par l’entreprise, ouvrant droit, sous conditions, à des avantages fiscaux et à une réduction d’impôt.","Compte 6713 - Dons, libéralités",{"metadata":35,"sys":38,"fields":50},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":46,"contentType":47,"locale":29},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":21,"type":12,"linkType":22},5,1,{"sys":48},{"type":12,"linkType":27,"id":49},"author",{"name":51,"image":52,"position":74},"Nader Zaim",{"metadata":53,"sys":56,"fields":65},{"tags":54,"concepts":55},[],[],{"space":57,"id":59,"type":60,"createdAt":61,"updatedAt":61,"environment":62,"publishedVersion":64,"revision":46,"locale":29},{"sys":58},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":63},{"id":21,"type":12,"linkType":22},4,{"title":51,"description":51,"file":66},{"url":67,"details":68,"fileName":72,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":69,"image":70},28106,{"width":71,"height":71},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":76,"data":77,"content":78},"document",{},[79,88,119,154,182,189,196,203,266,308,314,321,337,400,407],{"nodeType":80,"data":81,"content":82},"heading-2",{},[83],{"nodeType":84,"value":85,"marks":86,"data":87},"text","À quoi sert le compte 6713 en comptabilité ?",[],{},{"nodeType":89,"data":90,"content":91},"paragraph",{},[92,96,102,106,115],{"nodeType":84,"value":93,"marks":94,"data":95},"Le compte 6713 est spécifiquement dédié à ",[],{},{"nodeType":84,"value":97,"marks":98,"data":101},"l'enregistrement des dons et libéralités",[99],{"type":100},"bold",{},{"nodeType":84,"value":103,"marks":104,"data":105}," accordés par l'entreprise à diverses organisations ou individus sans attente de contrepartie directe. Ce compte fait partie de la classe 67 \"Charges exceptionnelles\" du ",[],{},{"nodeType":107,"data":108,"content":110},"hyperlink",{"uri":109},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[111],{"nodeType":84,"value":112,"marks":113,"data":114},"Plan Comptable Général 2025",[],{},{"nodeType":84,"value":116,"marks":117,"data":118},".\n\nCe compte permet d'enregistrer :",[],{},{"nodeType":120,"data":121,"content":122},"unordered-list",{},[123,134,144],{"nodeType":124,"data":125,"content":126},"list-item",{},[127],{"nodeType":89,"data":128,"content":129},{},[130],{"nodeType":84,"value":131,"marks":132,"data":133},"Les dons financiers (versements monétaires)",[],{},{"nodeType":124,"data":135,"content":136},{},[137],{"nodeType":89,"data":138,"content":139},{},[140],{"nodeType":84,"value":141,"marks":142,"data":143},"Les dons en nature (matériel, équipements, marchandises)",[],{},{"nodeType":124,"data":145,"content":146},{},[147],{"nodeType":89,"data":148,"content":149},{},[150],{"nodeType":84,"value":151,"marks":152,"data":153},"Les actions de mécénat et de soutien à des causes d'intérêt général\n",[],{},{"nodeType":89,"data":155,"content":156},{},[157,161,166,170,178],{"nodeType":84,"value":158,"marks":159,"data":160},"En tant que ",[],{},{"nodeType":84,"value":162,"marks":163,"data":165},"compte de charges exceptionnelles",[164],{"type":100},{},{"nodeType":84,"value":167,"marks":168,"data":169},", le compte 6713 fonctionne principalement par des écritures au débit, reflétant la sortie de ressources financières ou la valeur des biens donnés. Les contreparties habituelles sont le compte 512 \"Banques\" pour les dons monétaires et les comptes de stocks (classe 3) pour les dons en nature\n\nIl est important de distinguer ce compte du ",[],{},{"nodeType":107,"data":171,"content":173},{"uri":172},"/fr/fiches-pratiques/plan-comptable/compte-6238-divers-pourboires-dons-courants",[174],{"nodeType":84,"value":175,"marks":176,"data":177},"compte 6238 ",[],{},{"nodeType":84,"value":179,"marks":180,"data":181},"\"Divers (pourboires, dons courants)\" qui enregistre les dons courants de faible importance liés à l'exploitation normale.",[],{},{"nodeType":89,"data":183,"content":184},{},[185],{"nodeType":84,"value":186,"marks":187,"data":188},"",[],{},{"nodeType":80,"data":190,"content":191},{},[192],{"nodeType":84,"value":193,"marks":194,"data":195},"Quand utiliser le compte 6713 ?",[],{},{"nodeType":89,"data":197,"content":198},{},[199],{"nodeType":84,"value":200,"marks":201,"data":202},"Le compte 6713 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":120,"data":204,"content":205},{},[206,221,236,251],{"nodeType":124,"data":207,"content":208},{},[209],{"nodeType":89,"data":210,"content":211},{},[212,217],{"nodeType":84,"value":213,"marks":214,"data":216},"Dons à caractère exceptionnel",[215],{"type":100},{},{"nodeType":84,"value":218,"marks":219,"data":220}," : Lorsque l'entreprise effectue des dons qui ne sont pas liés à son activité courante ou qui présentent un caractère significatif et non récurrent",[],{},{"nodeType":124,"data":222,"content":223},{},[224],{"nodeType":89,"data":225,"content":226},{},[227,232],{"nodeType":84,"value":228,"marks":229,"data":231},"Actions de mécénat",[230],{"type":100},{},{"nodeType":84,"value":233,"marks":234,"data":235}," : Pour les soutiens financiers ou matériels apportés à des œuvres culturelles, éducatives, scientifiques ou sociales",[],{},{"nodeType":124,"data":237,"content":238},{},[239],{"nodeType":89,"data":240,"content":241},{},[242,247],{"nodeType":84,"value":243,"marks":244,"data":246},"Libéralités diverses",[245],{"type":100},{},{"nodeType":84,"value":248,"marks":249,"data":250}," : Pour tout autre acte de générosité sans contrepartie directe",[],{},{"nodeType":124,"data":252,"content":253},{},[254],{"nodeType":89,"data":255,"content":256},{},[257,262],{"nodeType":84,"value":258,"marks":259,"data":261},"Versements à des organismes d'intérêt général",[260],{"type":100},{},{"nodeType":84,"value":263,"marks":264,"data":265}," : Dons à des associations caritatives, fondations reconnues d'utilité publique, organismes de recherche, etc.\n",[],{},{"nodeType":89,"data":267,"content":268},{},[269,273,281,285,293,297,304],{"nodeType":84,"value":270,"marks":271,"data":272},"Attention ! Le compte 6713 ne doit pas être utilisé pour :\n\n- Les dépenses promotionnelles ou publicitaires (utiliser ",[],{},{"nodeType":107,"data":274,"content":276},{"uri":275},"/fr/fiches-pratiques/plan-comptable/compte-623-publicite-publications-relations-publiques",[277],{"nodeType":84,"value":278,"marks":279,"data":280},"les comptes 623",[],{},{"nodeType":84,"value":282,"marks":283,"data":284},")\n- Les cadeaux à la clientèle (utiliser ",[],{},{"nodeType":107,"data":286,"content":288},{"uri":287},"/fr/fiches-pratiques/plan-comptable/compte-6234-cadeaux-a-la-clientele",[289],{"nodeType":84,"value":290,"marks":291,"data":292},"le compte 6234",[],{},{"nodeType":84,"value":294,"marks":295,"data":296},")\n- Les pourboires et dons courants de faible montant (utiliser ",[],{},{"nodeType":107,"data":298,"content":299},{"uri":172},[300],{"nodeType":84,"value":301,"marks":302,"data":303},"le compte 6238",[],{},{"nodeType":84,"value":305,"marks":306,"data":307},")",[],{},{"nodeType":89,"data":309,"content":310},{},[311],{"nodeType":84,"value":186,"marks":312,"data":313},[],{},{"nodeType":80,"data":315,"content":316},{},[317],{"nodeType":84,"value":318,"marks":319,"data":320},"Quels sont les impacts du compte 6713 ?",[],{},{"nodeType":89,"data":322,"content":323},{},[324,328,333],{"nodeType":84,"value":325,"marks":326,"data":327},"Les dons et libéralités enregistrés au compte 6713 peuvent ouvrir droit à des ",[],{},{"nodeType":84,"value":329,"marks":330,"data":332},"avantages fiscaux significatifs",[331],{"type":100},{},{"nodeType":84,"value":334,"marks":335,"data":336}," pour l'entreprise :",[],{},{"nodeType":120,"data":338,"content":339},{},[340,355,370,385],{"nodeType":124,"data":341,"content":342},{},[343],{"nodeType":89,"data":344,"content":345},{},[346,351],{"nodeType":84,"value":347,"marks":348,"data":350},"Réduction d'impôt sur les sociétés",[349],{"type":100},{},{"nodeType":84,"value":352,"marks":353,"data":354}," : Les dons aux organismes d'intérêt général peuvent donner droit à une réduction d'impôt, généralement calculée comme un pourcentage du montant versé, dans la limite d'un plafond fixé par la législation fiscale",[],{},{"nodeType":124,"data":356,"content":357},{},[358],{"nodeType":89,"data":359,"content":360},{},[361,366],{"nodeType":84,"value":362,"marks":363,"data":365},"Conditions de déductibilité",[364],{"type":100},{},{"nodeType":84,"value":367,"marks":368,"data":369}," : Pour bénéficier des avantages fiscaux, les dons doivent être effectués au profit d'organismes éligibles selon les critères définis par le Code général des impôts",[],{},{"nodeType":124,"data":371,"content":372},{},[373],{"nodeType":89,"data":374,"content":375},{},[376,381],{"nodeType":84,"value":377,"marks":378,"data":380},"Documentation nécessaire",[379],{"type":100},{},{"nodeType":84,"value":382,"marks":383,"data":384}," : L'entreprise doit conserver les justificatifs des dons (reçus fiscaux) qui pourront être demandés par l'administration fiscale lors d'un contrôle",[],{},{"nodeType":124,"data":386,"content":387},{},[388],{"nodeType":89,"data":389,"content":390},{},[391,396],{"nodeType":84,"value":392,"marks":393,"data":395},"Traitement comptable et fiscal différencié",[394],{"type":100},{},{"nodeType":84,"value":397,"marks":398,"data":399}," : Selon la nature du bénéficiaire et l'objectif du don, le traitement fiscal peut varier",[],{},{"nodeType":89,"data":401,"content":402},{},[403],{"nodeType":84,"value":404,"marks":405,"data":406},"Il est recommandé de consulter un expert-comptable ou un conseiller fiscal pour optimiser la gestion fiscale des dons et s'assurer du respect des conditions d'éligibilité aux réductions d'impôt.",[],{},{"nodeType":89,"data":408,"content":409},{},[410],{"nodeType":84,"value":186,"marks":411,"data":412},[],{},"compte-6713-dons-liberalites",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":64,"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. 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