[{"data":1,"prerenderedAt":27624},["ShallowReactive",2],{"tip-plan-comptable-compte-6752-immobilisations-corporelles":3,"plan-comptable-compte-6752-immobilisations-corporelles-similars":418},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6752-immobilisations-corporelles",{"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","6jupgoAdhedThhAoUNder7","Entry","2025-05-27T14:02:29.344Z","2025-06-03T09:53:09.507Z",{"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":349,"faq_structured_data":350,"category":351},"6752 - Immobilisations corporelles",{"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",{},[77,86,94,102,109,116,123,148,155,162,169,212,219,226,233,256,279,302,309,316],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6752 - Immobilisations corporelles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 6752 enregistre la valeur nette comptable des immobilisations corporelles lors de leur cession ou mise au rebut.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6752 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6752 est un sous-compte du compte 657 \"Valeurs comptables des immobilisations incorporelles et corporelles cédées\". Il permet d'enregistrer spécifiquement la valeur nette comptable des immobilisations corporelles au moment de leur cession ou mise au rebut.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Lorsqu'une immobilisation corporelle est cédée ou mise au rebut, sa valeur d'entrée (coût historique) et les amortissements correspondants sont sortis des comptes d'actif où ils figurent. Le montant net résultant de cette opération (valeur brute diminuée des amortissements cumulés) est porté au débit du compte 6752.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Ce compte fait partie des subdivisions du compte 657 qui comprend :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 6751 pour les immobilisations incorporelles cédées",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 6752 pour les immobilisations corporelles cédées",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 6752 permet ainsi de distinguer dans les charges la sortie d'actif des différents types d'immobilisations et facilite l'analyse financière des opérations de cession d'actifs.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 6752 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 6752 est utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":170,"content":171},{},[172,182,192,202],{"nodeType":128,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Lors de la vente d'une immobilisation corporelle : au moment de la cession, la valeur nette comptable (valeur brute diminuée des amortissements) est enregistrée au débit du compte 6752. Simultanément, le prix de vente est comptabilisé au crédit du compte 7572 \"Produits des cessions d'immobilisations corporelles\".",[],{},{"nodeType":128,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Lors de la mise au rebut d'une immobilisation corporelle : lorsqu'une immobilisation corporelle est mise au rebut sans contrepartie financière, sa valeur nette comptable est également enregistrée au débit du compte 6752.",[],{},{"nodeType":128,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"En cas d'échange d'immobilisations : dans le cadre d'un échange, la valeur nette comptable de l'immobilisation corporelle cédée est débitée au compte 6752.",[],{},{"nodeType":128,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lors d'un apport partiel d'actif : quand une immobilisation corporelle est apportée à une autre entité, sa valeur nette comptable est débitée au compte 6752.",[],{},{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"L'utilisation de ce compte est systématique pour toute sortie d'immobilisation corporelle du patrimoine de l'entreprise, quelle que soit la raison de cette sortie.",[],{},{"nodeType":95,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Quels sont les impacts fiscaux du compte 6752 ?",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"L'utilisation du compte 6752 a plusieurs implications fiscales importantes :",[],{},{"nodeType":124,"data":234,"content":235},{},[236,246],{"nodeType":128,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Détermination des plus ou moins-values : la comparaison entre la valeur nette comptable enregistrée au compte 6752 et le prix de cession comptabilisé au compte 7572 permet de déterminer s'il y a une plus-value (si le prix de cession est supérieur à la valeur nette comptable) ou une moins-value (dans le cas contraire).",[],{},{"nodeType":128,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Régime fiscal des plus ou moins-values : selon la nature de l'immobilisation, sa durée de détention et le chiffre d'affaires de l'entreprise, les plus ou moins-values peuvent être soumises à différents régimes fiscaux :",[],{},{"nodeType":124,"data":257,"content":258},{},[259,269],{"nodeType":128,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Plus ou moins-values à court terme (imposables au taux normal de l'impôt sur les sociétés ou de l'impôt sur le revenu)",[],{},{"nodeType":128,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Plus ou moins-values à long terme (pouvant bénéficier de taux réduits d'imposition)",[],{},{"nodeType":124,"data":280,"content":281},{},[282,292],{"nodeType":128,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Exonérations possibles : dans certains cas (transmission d'entreprise, départ à la retraite, etc.), des exonérations peuvent s'appliquer aux plus-values constatées lors de la cession d'immobilisations corporelles.",[],{},{"nodeType":128,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Impact sur la TVA : la cession d'immobilisations corporelles peut être soumise à la TVA selon la nature du bien et le statut de l'acquéreur.",[],{},{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"La bonne utilisation du compte 6752 est donc essentielle pour assurer le traitement fiscal correct des opérations de cession d'immobilisations corporelles.",[],{},{"nodeType":95,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"3 point clés à retenir sur le compte 6752",[],{},{"nodeType":124,"data":317,"content":318},{},[319,329,339],{"nodeType":128,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Le compte 6752 enregistre uniquement la valeur nette comptable des immobilisations corporelles cédées ou mises au rebut (valeur brute diminuée des amortissements), et non le prix de cession qui est comptabilisé au compte 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