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C’est l’histoire d’un gérant qui n’est pas assez rémunéré selon l’administration fiscale…

c’est-l’histoire-d’un-gerant-qui-n’est-pas-assez-remunere-selon-l’administration-fiscale…

C’est l’histoire d’un gérant qui n’est pas assez rémunéré selon l’administration fiscale…

C’est l’histoire d’un gérant qui n’est pas assez rémunéré selon l’administration fiscale… 600 400 admin

À l’occasion de son départ en retraite, un gérant vend les titres de sa société. Parce qu’il estime remplir toutes les conditions pour bénéficier de l’abattement de 500 000 € applicable au dirigeant partant en retraite, pour le calcul de l’impôt dû, il ne déclare pas ce gain, inférieur à 500 000 €…

Sauf qu’une condition, pourtant impérative, n’est pas respectée ici, constate l’administration : pour bénéficier de cet abattement, le vendeur doit justifier qu’il a, dans les 5 ans précédant la vente de ses titres, occupé un poste de direction donnant lieu à une rémunération « normale ». Or ici, la rémunération du gérant s’est élevée à 1 282 € par mois au cours de ces 5 années… Un montant inférieur aux 5 rémunérations les plus élevées dans la société, laquelle ne rencontrait pourtant pas de difficultés financières…

Dès lors que cette condition impérative n’est pas respectée, le bénéfice de l’abattement ne peut pas être accordé, confirme le juge qui maintient donc le redressement fiscal…

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