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C’est l’histoire d’un entrepreneur, futur retraité… presque en retraite…

c’est-l’histoire-d’un-entrepreneur,-futur-retraite…-presque-en-retraite…

C’est l’histoire d’un entrepreneur, futur retraité… presque en retraite…

C’est l’histoire d’un entrepreneur, futur retraité… presque en retraite… 600 400 admin

Un entrepreneur individuel décide de vendre son camping et de partir à la retraite. Parce que la réglementation prévoit que la vente d’une entreprise individuelle, concomitante au départ en retraite, peut être exonérée d’impôt, il réclame cet avantage fiscal pour la vente de son fonds de commerce…

Ce que lui refuse l’administration parce qu’il n’a en réalité vendu que son fonds de commerce, et pas ce qui va avec… Elle constate qu’il a en effet conservé le terrain, les chalets, les blocs sanitaires, la piscine, une maison de fonction, etc., qu’il a donnés en location à l’acheteur. Or, l’exonération réclamée suppose que « la vente porte sur tous les éléments affectés à l’activité professionnelle ». Ce qui n’est pas le cas ici…

Ce que confirme le juge : la vente ne concerne pas une « entreprise individuelle », le terrain, les bâtiments et équipements nécessaires à l’exploitation du camping étant conservés par le vendeur… qui ne peut donc pas ici prétendre à l’exonération fiscale !

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