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Sommes inscrites en compte courant d’associé = impôt ?

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Sommes inscrites en compte courant d’associé = impôt ?

Sommes inscrites en compte courant d’associé = impôt ? 150 150 Gescompo

Les sommes inscrites au crédit du compte courant d’associé sont-elles imposables lorsqu’elles ne sont pas « disponibles » ? Réponse…


Un principe, une exception…

Par principe, les sommes qui sont inscrites en compte courant d’associé sont considérées, sauf preuve contraire, comme étant à la disposition de l’associé : elles sont donc imposables entre ses mains.

Cela résulte du fait qu’un compte courant d’associé permet à son titulaire de prélever, à tout moment, les sommes qui y sont inscrites, sauf convention contraire.

Néanmoins, si l’associé prouve que les sommes en question sont indisponibles, il pourra échapper à l’imposition.

Retenez que cette indisponibilité peut résulter :

  • de la trésorerie de la société, qui est dans un état tel que tout prélèvement est financièrement impossible ;
  • d’une convention, d’un contrat ou d’une décision de blocage qui ne résulte pas de la volonté de l’associé.

Source : Réponse ministérielle Masson du 11 mars 2021, Sénat, n°19892

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