{"id":148791,"date":"2025-03-11T09:07:38","date_gmt":"2025-03-11T09:07:38","guid":{"rendered":"https:\/\/aranzazu-abogados.com\/?p=148791"},"modified":"2026-10-01T11:45:33","modified_gmt":"2026-10-01T11:45:33","slug":"transmission-succession-participations-societes-commerciales","status":"publish","type":"post","link":"https:\/\/aranzazu-abogados.com\/fr\/transmission-succession-participations-societes-commerciales\/","title":{"rendered":"Transmission par succession de participations dans des soci\u00e9t\u00e9s commerciales"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ces transmissions peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de 95 % au titre de<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"> l\u2019imp\u00f4t sur les successions et donations<\/a>, si un certain nombre de conditions sont r\u00e9unies :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Conditions relatives \u00e0 l\u2019activit\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La soci\u00e9t\u00e9 doit exercer une activit\u00e9 \u00e9conomique, ce qui est le cas des soci\u00e9t\u00e9s holding, ou des soci\u00e9t\u00e9s dont l\u2019objet social est la location d\u2019immeubles, si elles ont des salari\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La participation directe du d\u00e9funt dans la soci\u00e9t\u00e9 devait \u00eatre d\u2019au moins 50 % calcul\u00e9e individuellement, ou de 20 % au niveau du groupe familial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le c\u00e9dant doit exercer des fonctions de direction et percevoir \u00e0 ce titre une r\u00e9mun\u00e9ration repr\u00e9sentant au moins 50 % de l\u2019ensemble de ses revenus d\u2019activit\u00e9 professionnelle et salariale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Conditions relatives \u00e0 la transmission<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction s\u2019appliquera au conjoint, aux descendants ou aux adopt\u00e9s et, \u00e0 d\u00e9faut, aux ascendants et aux collat\u00e9raux jusqu\u2019au troisi\u00e8me degr\u00e9. Les participations doivent \u00eatre conserv\u00e9es dans le patrimoine de l\u2019h\u00e9ritier ou du l\u00e9gataire pendant 5 \u00e0 10 ans selon la communaut\u00e9 autonome.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les participations h\u00e9rit\u00e9es dans des entreprises familiales peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de 95 % de l\u2019imp\u00f4t sur les successions si les conditions d\u2019activit\u00e9, de participation et de transmission sont remplies.<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[180],"tags":[],"class_list":["post-148791","post","type-post","status-publish","format-standard","hentry","category-uncategorized-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Succession de participations dans des soci\u00e9t\u00e9s | Conditions<\/title>\n<meta name=\"description\" content=\"Profitez de la r\u00e9duction de 95 % sur les successions en h\u00e9ritant de participations dans des soci\u00e9t\u00e9s commerciales. 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