mmp11py.py

Created on April 03, 2024

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Chapitre 11 

IS : Les +ou-values professionnelles 

1/ Calcul 

Résultat de cession B. non amort. = Prix de cession - Valeur d'entrée 

Résultat de cession B. amort. = Prix de cession - VNC 

/ Qualification fiscale 

Eléments amortissables qu'importe la durée tout est à CT 

Eléments non amort. <2 ans => CT et >2 ans => LT 

Les dépréciations sur titre TOUJOURS LT

Le traitement fiscal PVCT => Aucun retraitement 

MVCT => Aucun retraitement 

PVLT => Doit être déduite + réintégration quote-part de 12% 

MVLT => à réintégre

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mmp11py.py