[{"data":1,"prerenderedAt":27746},["ShallowReactive",2],{"tip-plan-comptable-compte-7751-immobilisations-incorporelles":3,"plan-comptable-compte-7751-immobilisations-incorporelles-similars":540},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-7751-immobilisations-incorporelles",{"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","2aGBHRXCHoW6bUM6EcHFeE","Entry","2025-05-27T14:03:49.375Z","2025-06-03T09:53:09.852Z",{"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":471,"faq_structured_data":472,"category":473},"7751 - Immobilisations incorporelles",{"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",{},[77,86,94,102,109,116,171,178,185,192,246,253,260,273,296,303,316,339,352,385,398,431,438],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 7751 - Immobilisations incorporelles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 7751 enregistre les produits des cessions d'immobilisations incorporelles réalisées par l'entreprise",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 7751 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 7751 est une subdivision du compte 757 \"Produits des cessions d'immobilisations incorporelles et corporelles\" qui sert spécifiquement à enregistrer les produits résultant de la vente d'immobilisations incorporelles.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet d'isoler les opérations de cession des éléments incorporels de l'actif immobilisé, tels que :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les frais de développement activés (compte 203)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les concessions, brevets, licences, marques, procédés, solutions informatiques et droits similaires (compte 205)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le droit au bail (compte 206)",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le fonds commercial (compte 207)",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les autres immobilisations incorporelles (compte 208)",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lors d'une cession d'immobilisation incorporelle, le compte 7751 est crédité du prix de vente par le débit du compte 462 \"Créances sur cessions d'immobilisations\". Simultanément, la valeur comptable nette de l'immobilisation cédée (valeur d'origine diminuée des amortissements cumulés) est enregistrée au débit du compte 657 \"Valeurs comptables des immobilisations incorporelles et corporelles cédées\".",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 7751 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 7751 est utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226,236],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Lors de la vente d'une immobilisation incorporelle : Lorsqu'une entreprise cède un actif incorporel (brevet, marque, logiciel, etc.), le prix de cession est enregistré au crédit du compte 7751.",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"En cas d'échange d'immobilisations incorporelles : Si l'entreprise procède à un échange d'immobilisations incorporelles avec une soulte (complément de prix), la valeur de l'immobilisation reçue plus la soulte éventuelle sont créditées au compte 7751.",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Lors de l'apport d'une immobilisation incorporelle à une autre entité : Dans le cas d'un apport en société ou à toute autre entité, la valeur d'apport est enregistrée au crédit du compte 7751.",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"En cas d'indemnisation suite à la destruction ou au vol : Les indemnités d'assurance reçues en compensation de la destruction totale ou du vol d'une immobilisation incorporelle sont comptabilisées au crédit du compte 7751.",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Lors de la mise au rebut avec récupération de composants valorisables : Si certains composants ou droits peuvent être récupérés et valorisés lors de la mise au rebut d'une immobilisation incorporelle.",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Quels sont les impacts fiscaux du compte 7751 ?",[],{},{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"L'utilisation du compte 7751 génère plusieurs impacts fiscaux importants :",[],{},{"nodeType":193,"data":261,"content":262},{},[263],{"nodeType":121,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Détermination des plus ou moins-values\nLa cession d'une immobilisation incorporelle peut générer :",[],{},{"nodeType":117,"data":274,"content":275},{},[276,286],{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Une plus-value si le prix de cession est supérieur à la valeur nette comptable (VNC)",[],{},{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Une moins-value si le prix de cession est inférieur à la VNC",[],{},{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Ces plus ou moins-values entrent dans la détermination du résultat fiscal et sont soumises à des régimes d'imposition spécifiques selon la nature et la durée de détention de l'immobilisation.",[],{},{"nodeType":193,"data":304,"content":305},{},[306],{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Régime des plus-values professionnelles\nLes plus-values réalisées sur les immobilisations incorporelles peuvent bénéficier :",[],{},{"nodeType":117,"data":317,"content":318},{},[319,329],{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Du régime des plus-values à court terme pour les biens détenus depuis moins de 2 ans ou à hauteur des amortissements déduits (imposition au taux normal de l'IS)",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Du régime des plus-values à long terme pour certains éléments détenus depuis au moins 2 ans (taux réduit possible dans certains cas)",[],{},{"nodeType":193,"data":340,"content":341},{},[342],{"nodeType":121,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Cas particuliers",[],{},{"nodeType":117,"data":353,"content":354},{},[355,365,375],{"nodeType":121,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"Les brevets et logiciels peuvent bénéficier de régimes fiscaux spécifiques",[],{},{"nodeType":121,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"La cession du fonds commercial suit des règles particulières en matière de TVA et de droits d'enregistrement",[],{},{"nodeType":121,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Les marques et brevets peuvent être soumis à des règles spécifiques en cas de cession internationale",[],{},{"nodeType":193,"data":386,"content":387},{},[388],{"nodeType":121,"data":389,"content":390},{},[391],{"nodeType":87,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"TVA",[],{},{"nodeType":117,"data":399,"content":400},{},[401,411,421],{"nodeType":121,"data":402,"content":403},{},[404],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"Les cessions d'immobilisations incorporelles peuvent être :",[],{},{"nodeType":121,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"Soumises à la TVA pour certains actifs comme les logiciels, brevets ou marques",[],{},{"nodeType":121,"data":422,"content":423},{},[424],{"nodeType":87,"data":425,"content":426},{},[427],{"nodeType":82,"value":428,"marks":429,"data":430},"Exonérées de TVA dans certains cas spécifiques (comme la transmission d'une universalité de biens)",[],{},{"nodeType":95,"data":432,"content":433},{},[434],{"nodeType":82,"value":435,"marks":436,"data":437},"3 points clés à retenir sur le compte 7751",[],{},{"nodeType":193,"data":439,"content":440},{},[441,451,461],{"nodeType":121,"data":442,"content":443},{},[444],{"nodeType":87,"data":445,"content":446},{},[447],{"nodeType":82,"value":448,"marks":449,"data":450},"Fonction comptable spécifique : Le compte 7751 est dédié à l'enregistrement des produits de cession des immobilisations incorporelles uniquement, permettant une traçabilité précise de ces opérations distinctes des cessions d'immobilisations corporelles.",[],{},{"nodeType":121,"data":452,"content":453},{},[454],{"nodeType":87,"data":455,"content":456},{},[457],{"nodeType":82,"value":458,"marks":459,"data":460},"Impact sur le résultat : Les opérations enregistrées au compte 7751 contribuent au résultat de l'exercice et peuvent générer des plus ou moins-values ayant des incidences fiscales importantes selon la nature et la durée de détention des actifs cédés.",[],{},{"nodeType":121,"data":462,"content":463},{},[464],{"nodeType":87,"data":465,"content":466},{},[467],{"nodeType":82,"value":468,"marks":469,"data":470},"Traitement comptable complet : L'utilisation du compte 7751 s'accompagne nécessairement de la sortie de l'actif cédé (crédit du compte d'immobilisation) et de la comptabilisation de sa valeur nette comptable (débit du compte 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