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Il sert à calculer les plus-values ou moins-values imposables.",{"metadata":34,"sys":37,"fields":48},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":24,"revision":44,"contentType":45,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},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 ",{"data":74,"content":75,"nodeType":452},{},[76,85,103,138,170,177,205,211,218,225,273,279,302,308,315,322,446],{"data":77,"content":78,"nodeType":84},{},[79],{"data":80,"marks":81,"value":82,"nodeType":83},{},[],"À quoi sert le compte 775 en comptabilité ?","text","heading-2",{"data":86,"content":87,"nodeType":102},{},[88,92,98],{"data":89,"marks":90,"value":91,"nodeType":83},{},[],"Le compte 775 est un compte de produit exceptionnel qui ",{"data":93,"marks":94,"value":97,"nodeType":83},{},[95],{"type":96},"bold","enregistre exclusivement le prix de vente des éléments d'actif immobilisé cédés",{"data":99,"marks":100,"value":101,"nodeType":83},{},[]," par l'entreprise. Il s'agit d'un compte créditeur qui reflète uniquement la somme encaissée ou à encaisser suite à la cession, sans tenir compte de la valeur comptable de l'actif vendu.\n\nCe compte peut concerner la cession de différents types d'immobilisations :\n","paragraph",{"data":104,"content":105,"nodeType":137},{},[106,117,127],{"data":107,"content":108,"nodeType":116},{},[109],{"data":110,"content":111,"nodeType":102},{},[112],{"data":113,"marks":114,"value":115,"nodeType":83},{},[],"Immobilisations corporelles : terrains, constructions, matériel, véhicules, etc.","list-item",{"data":118,"content":119,"nodeType":116},{},[120],{"data":121,"content":122,"nodeType":102},{},[123],{"data":124,"marks":125,"value":126,"nodeType":83},{},[],"Immobilisations incorporelles : brevets, licences, fonds de commerce, etc.",{"data":128,"content":129,"nodeType":116},{},[130],{"data":131,"content":132,"nodeType":102},{},[133],{"data":134,"marks":135,"value":136,"nodeType":83},{},[],"Immobilisations financières : titres de participation, autres titres immobilisés\n\n","unordered-list",{"data":139,"content":140,"nodeType":102},{},[141,145,154,158,166],{"data":142,"marks":143,"value":144,"nodeType":83},{},[],"La contrepartie comptable est généralement le ",{"data":146,"content":148,"nodeType":153},{"uri":147},"/fr/fiches-pratiques/plan-comptable/compte-462-creances-sur-cession-dimmobilisation",[149],{"data":150,"marks":151,"value":152,"nodeType":83},{},[],"compte 462","hyperlink",{"data":155,"marks":156,"value":157,"nodeType":83},{},[]," \"Créances sur cessions d'immobilisations\" lorsque le paiement n'est pas immédiat, ou un compte de trésorerie (",{"data":159,"content":161,"nodeType":153},{"uri":160},"/fr/fiches-pratiques/plan-comptable/compte-512-banques",[162],{"data":163,"marks":164,"value":165,"nodeType":83},{},[],"512 - Banque",{"data":167,"marks":168,"value":169,"nodeType":83},{},[],") en cas de règlement immédiat.",{"data":171,"content":172,"nodeType":102},{},[173],{"data":174,"marks":175,"value":176,"nodeType":83},{},[],"",{"data":178,"content":203,"nodeType":204},{"target":179},{"metadata":180,"sys":183,"fields":194},{"tags":181,"concepts":182},[],[],{"space":184,"id":186,"type":16,"createdAt":187,"updatedAt":187,"environment":188,"publishedVersion":190,"revision":44,"contentType":191,"locale":29},{"sys":185},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":189},{"id":21,"type":12,"linkType":22},15,{"sys":192},{"type":12,"linkType":27,"id":193},"demoBanner",{"contentfulName":195,"backgroundColor":196,"variant":197,"title":198,"subtitle":199,"ctaText":200,"ctaLink":201,"steps":202},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],"embedded-entry-block",{"data":206,"content":207,"nodeType":102},{},[208],{"data":209,"marks":210,"value":176,"nodeType":83},{},[],{"data":212,"content":213,"nodeType":84},{},[214],{"data":215,"marks":216,"value":217,"nodeType":83},{},[],"Quand utiliser le compte 775 ?",{"data":219,"content":220,"nodeType":102},{},[221],{"data":222,"marks":223,"value":224,"nodeType":83},{},[],"Le compte 775 est utilisé dans les situations suivantes :\n",{"data":226,"content":227,"nodeType":137},{},[228,243,258],{"data":229,"content":230,"nodeType":116},{},[231],{"data":232,"content":233,"nodeType":102},{},[234,239],{"data":235,"marks":236,"value":238,"nodeType":83},{},[237],{"type":96},"Vente d’immobilisation corporelle ou incorporelle : ",{"data":240,"marks":241,"value":242,"nodeType":83},{},[],"par exemple vente d’une machine, d’un véhicule, d’un brevet, d’un fonds de commerce, d’un logiciel immobilisé, etc.",{"data":244,"content":245,"nodeType":116},{},[246],{"data":247,"content":248,"nodeType":102},{},[249,254],{"data":250,"marks":251,"value":253,"nodeType":83},{},[252],{"type":96},"Mise au rebut d’un actif, ",{"data":255,"marks":256,"value":257,"nodeType":83},{},[],"si le bien est repris ou valorisé d’une quelconque manière (ex : indemnisation d’assurance suite à sinistre avec récupération de valeur).",{"data":259,"content":260,"nodeType":116},{},[261],{"data":262,"content":263,"nodeType":102},{},[264,269],{"data":265,"marks":266,"value":268,"nodeType":83},{},[267],{"type":96},"Cession de titres de participation ",{"data":270,"marks":271,"value":272,"nodeType":83},{},[],"(hors opérations sur titres de placement, qui vont dans d’autres comptes).",{"data":274,"content":275,"nodeType":102},{},[276],{"data":277,"marks":278,"value":176,"nodeType":83},{},[],{"data":280,"content":281,"nodeType":301},{},[282],{"data":283,"content":284,"nodeType":102},{},[285,289,297],{"data":286,"marks":287,"value":288,"nodeType":83},{},[],"À noter :\nIl est important de noter que le compte 775 ne concerne que les cessions d'éléments d'actif immobilisé. Les cessions de valeurs mobilières de placement sont enregistrées au ",{"data":290,"content":292,"nodeType":153},{"uri":291},"/fr/fiches-pratiques/plan-comptable/compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[293],{"data":294,"marks":295,"value":296,"nodeType":83},{},[],"compte 767",{"data":298,"marks":299,"value":300,"nodeType":83},{},[]," \"Produits nets sur cessions de valeurs mobilières de placement\".","blockquote",{"data":303,"content":304,"nodeType":102},{},[305],{"data":306,"marks":307,"value":176,"nodeType":83},{},[],{"data":309,"content":310,"nodeType":84},{},[311],{"data":312,"marks":313,"value":314,"nodeType":83},{},[],"Quels sont les impacts fiscaux du compte 775 ?",{"data":316,"content":317,"nodeType":102},{},[318],{"data":319,"marks":320,"value":321,"nodeType":83},{},[],"Les opérations enregistrées au compte 775 ont des implications fiscales importantes :\n",{"data":323,"content":324,"nodeType":137},{},[325,340,388,436],{"data":326,"content":327,"nodeType":116},{},[328],{"data":329,"content":330,"nodeType":102},{},[331,336],{"data":332,"marks":333,"value":335,"nodeType":83},{},[334],{"type":96},"Plus-values et moins-values de cession",{"data":337,"marks":338,"value":339,"nodeType":83},{},[]," : La différence entre le prix de cession (compte 775) et la valeur nette comptable de l'actif cédé (compte 675) détermine une plus-value ou une moins-value de cession. Cette différence est soumise à un traitement fiscal particulier.",{"data":341,"content":342,"nodeType":116},{},[343,355],{"data":344,"content":345,"nodeType":102},{},[346,351],{"data":347,"marks":348,"value":350,"nodeType":83},{},[349],{"type":96},"Régimes d'imposition",{"data":352,"marks":353,"value":354,"nodeType":83},{},[]," : Les plus-values réalisées sont imposables selon différents régimes en fonction :",{"data":356,"content":357,"nodeType":137},{},[358,368,378],{"data":359,"content":360,"nodeType":116},{},[361],{"data":362,"content":363,"nodeType":102},{},[364],{"data":365,"marks":366,"value":367,"nodeType":83},{},[],"Du type d'actif cédé (biens amortissables ou non)",{"data":369,"content":370,"nodeType":116},{},[371],{"data":372,"content":373,"nodeType":102},{},[374],{"data":375,"marks":376,"value":377,"nodeType":83},{},[],"De la durée de détention (court terme ou long terme)",{"data":379,"content":380,"nodeType":116},{},[381],{"data":382,"content":383,"nodeType":102},{},[384],{"data":385,"marks":386,"value":387,"nodeType":83},{},[],"Du statut juridique de l'entreprise (IS ou IR)",{"data":389,"content":390,"nodeType":116},{},[391,403],{"data":392,"content":393,"nodeType":102},{},[394,399],{"data":395,"marks":396,"value":398,"nodeType":83},{},[397],{"type":96},"Exonérations possibles",{"data":400,"marks":401,"value":402,"nodeType":83},{},[]," : Certaines plus-values peuvent bénéficier d'exonérations ou de régimes de faveur, notamment :",{"data":404,"content":405,"nodeType":137},{},[406,416,426],{"data":407,"content":408,"nodeType":116},{},[409],{"data":410,"content":411,"nodeType":102},{},[412],{"data":413,"marks":414,"value":415,"nodeType":83},{},[],"En cas de cession d'une entreprise individuelle",{"data":417,"content":418,"nodeType":116},{},[419],{"data":420,"content":421,"nodeType":102},{},[422],{"data":423,"marks":424,"value":425,"nodeType":83},{},[],"Lors d'un départ à la retraite",{"data":427,"content":428,"nodeType":116},{},[429],{"data":430,"content":431,"nodeType":102},{},[432],{"data":433,"marks":434,"value":435,"nodeType":83},{},[],"Pour les petites entreprises sous certaines conditions",{"data":437,"content":438,"nodeType":116},{},[439],{"data":440,"content":441,"nodeType":102},{},[442],{"data":443,"marks":444,"value":445,"nodeType":83},{},[],"Le traitement comptable du compte 775 est distinct de son traitement fiscal, ce qui peut nécessiter des retraitements extra-comptables dans les déclarations fiscales de l'entreprise.",{"data":447,"content":448,"nodeType":102},{},[449],{"data":450,"marks":451,"value":176,"nodeType":83},{},[],"document","compte-775-produits-des-cessions-d-elements-d-actif",[455],{"metadata":456,"sys":459,"fields":471},{"tags":457,"concepts":458},[],[],{"space":460,"id":462,"type":16,"createdAt":463,"updatedAt":464,"environment":465,"publishedVersion":467,"revision":62,"contentType":468,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":466},{"id":21,"type":12,"linkType":22},24,{"sys":469},{"type":12,"linkType":27,"id":470},"category",{"contentfulName":472,"modelCategoryName":473,"slug":474,"contentTypeSlug":475,"metaTitle":477,"metaDescription":478,"mainTitle":479,"subtitle":496,"heroImage":497,"ctaButton":519,"ctaLink":520},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[476],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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