{"id":42064,"date":"2024-11-28T05:06:11","date_gmt":"2024-11-28T05:06:11","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=42064"},"modified":"2025-03-26T03:19:59","modified_gmt":"2025-03-26T03:19:59","slug":"contribution-des-partenaires-pour-compenser-les-pertes-dans-une-entreprise","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/contribution-des-partenaires-pour-compenser-les-pertes-dans-une-entreprise\/","title":{"rendered":"Contribution des partenaires pour compenser les pertes dans une entreprise"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"42064\" class=\"elementor elementor-42064\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4fabd39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fabd39\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-113bef7\" data-id=\"113bef7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f40eae elementor-widget elementor-widget-text-editor\" data-id=\"7f40eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>contribution des partenaires<\/strong>, c&rsquo;est malgr\u00e9 les difficult\u00e9s, croire en ce que l&rsquo;on fait, croire en une id\u00e9e d&rsquo;entreprise.<\/p><p>L&rsquo;entrepreneuriat est tr\u00e8s compliqu\u00e9, difficile et difficile.<\/p><p>Si vous cr\u00e9ez une entreprise, cela signifie que <strong>vous \u00eates un combattant et un courageux.<\/strong><\/p><p>Et puisque vous <strong>injectez de l&rsquo;argent dans une id\u00e9e<\/strong>, dans votre entreprise, \u00e0 moins qu&rsquo;elle ne vous co\u00fbte de l&rsquo;argent.<\/p><p>Si votre entreprise subit des pertes et ne dispose pas de r\u00e9serves suffisantes pour les compenser, sachez que les partenaires peuvent apporter de l&rsquo;argent<strong> sans avoir \u00e0 proc\u00e9der \u00e0 une augmentation de capital.<\/strong><\/p><p>En quoi consiste cette op\u00e9ration et comment est-elle tax\u00e9e ?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8a0ee8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a0ee8d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd88f99\" data-id=\"dd88f99\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-027a2fe elementor-widget elementor-widget-heading\" data-id=\"027a2fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apport des associ\u00e9s sans augmentation de capital<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-af53d9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af53d9d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9665cec\" data-id=\"9665cec\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef30602 elementor-widget elementor-widget-text-editor\" data-id=\"ef30602\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Contribution proportionnelle<\/h3><p>L&rsquo;apport d&rsquo;associ\u00e9s pour reconstituer les pertes est un moyen rapide et peu co\u00fbteux de r\u00e9gulariser les d\u00e9s\u00e9quilibres patrimoniaux (par exemple, si votre entreprise a accumul\u00e9 des pertes et que les capitaux propres sont inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital, ce qui est en cause l\u00e9gale de dissolution).<\/p><p>Elle doit \u00eatre approuv\u00e9e par tous les membres, car chacun d&rsquo;entre eux doit apporter une part proportionnelle \u00e0 sa participation.<\/p><p>L&rsquo;avantage de cette op\u00e9ration par rapport \u00e0 l&rsquo;augmentation de capital est que, comme le montant du capital social n&rsquo;est pas touch\u00e9, il n&rsquo;est pas n\u00e9cessaire de signer un acte ou de l&rsquo;inscrire au registre du commerce, ce qui permet de r\u00e9duire les co\u00fbts.<\/p><h3>Justifi\u00e9<\/h3><p>Le proc\u00e8s-verbal de l&rsquo;assembl\u00e9e dans laquelle la contribution est convenue constitue un document suffisant pour justifier l&rsquo;accord.<\/p><p>En pratique, le mod\u00e8le d&rsquo;acte contribution des partenaires sans augmentation de capital est un document qui est sign\u00e9 chez le notaire.<\/p><h3>Contribution des membres compte 118<\/h3><p>Ainsi, une fois les fonds fournis :<\/p><ul><li>Comptabilisez la contrepartie de l&rsquo;entr\u00e9e de fonds dans le compte 118 \u00ab Contributions des partenaires \u00bb. Il s&rsquo;agit d&rsquo;un compte de capitaux propres de l&rsquo;entreprise.<\/li><li>Simultan\u00e9ment, transd\u00e9rez ce solde sur le compte \u00ab Pertes d&rsquo;exercices pr\u00e9c\u00e9dents \u00bb, en annulant totalement ou partiellement les pertes.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6fc0d2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fc0d2d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4834137\" data-id=\"4834137\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-433dd48 elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"433dd48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cpath d=&#039;M0,21c3.3,0,8.3-0.9,15.7-7.1c6.6-5.4,4.4-9.3,2.4-10.3c-3.4-1.8-7.7,1.3-7.3,8.8C11.2,20,17.1,21,24,21&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e063db9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e063db9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b77a998\" data-id=\"b77a998\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da47208 elementor-widget elementor-widget-heading\" data-id=\"da47208\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cela peut vous int\u00e9resser\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0a46685 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a46685\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d7eee2\" data-id=\"9d7eee2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-29d774e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29d774e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b35b34\" data-id=\"4b35b34\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7aa618f elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7aa618f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cpath d=&#039;M0,21c3.3,0,8.3-0.9,15.7-7.1c6.6-5.4,4.4-9.3,2.4-10.3c-3.4-1.8-7.7,1.3-7.3,8.8C11.2,20,17.1,21,24,21&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cbba6b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbba6b8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7ca74b\" data-id=\"a7ca74b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc65cf5 elementor-widget elementor-widget-heading\" data-id=\"fc65cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple de contribution des partenaires\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4e576ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e576ce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dea64ff\" data-id=\"dea64ff\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e63b7c elementor-widget elementor-widget-text-editor\" data-id=\"1e63b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Contribution inf\u00e9rieure<\/h3><p>Dans de nombreux cas, de plus, agir de cette mani\u00e8re vous permettra de r\u00e9gulariser les pertes avec une contribution inf\u00e9rieure \u00e0 ce qui serait n\u00e9cessaire en cas d&rsquo;augmentation du capital.<\/p><p><strong>Par exemple<\/strong>, si votre entreprise dispose d&rsquo;un capital de 100.000 euros, de r\u00e9serves de 175.000 \u20ac et de pertes cumul\u00e9es de 240.000 \u20ac (les capitaux propres sont de 35.000 euros et de moins de la moiti\u00e9 du capital), pour r\u00e9gulariser la situation :<\/p><ul><li>Si vous optez pour l&rsquo;augmentation de capital, les associ\u00e9s devraient proc\u00e9der \u00e0 une augmentation minimale de 30.000 euros ; dans ce cas, le capital passerait \u00e0 130.000 euros et les capitaux propres atteindraient 65.000 \u20ac, un chiffre qui serait \u00e9gal \u00e0 la moiti\u00e9 du capital social (il ne serait plus inf\u00e9rieur).<\/li><li>En revanche, avec une contribution des partenaires, une contribution de 15.000 euros suffirait, ce qui r\u00e9duirait directement le montant des pertes. Dans ce cas, le capital serait toujours de 100.000 euros et la valeur nette de 50.000 euros.<\/li><\/ul><h3>Situation finale des capitaux propres apr\u00e8s l&rsquo;apport<\/h3><table rules=\"all\"><tbody><tr><td>Concept<\/td><td><h4>Avec \u00e9largissement<\/h4><\/td><td><h4>Avec contribution<\/h4><\/td><\/tr><tr><td>Capital<\/td><td>130.000<\/td><td>100.000<\/td><\/tr><tr><td>R\u00e9servations<\/td><td>175.000<\/td><td>175.000<\/td><\/tr><tr><td>Pertes<\/td><td>-240.000<\/td><td>-225.000<\/td><\/tr><tr><td>Valeur nette<\/td><td>65.000<\/td><td>50.000<\/td><\/tr><tr><td>Patrim. net\/capital<\/td><td>50%<\/td><td>50%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1652135 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1652135\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9176eb\" data-id=\"c9176eb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f00fcc3 elementor-widget elementor-widget-heading\" data-id=\"f00fcc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'apport des associ\u00e9s \u00e0 la soci\u00e9t\u00e9 est une op\u00e9ration fiscalement neutre<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0a55169 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a55169\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc5cf65\" data-id=\"dc5cf65\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93e4d0a elementor-widget elementor-widget-text-editor\" data-id=\"93e4d0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Pour la soci\u00e9t\u00e9<\/h3><p>Le fait que les pertes disparaissent du bilan n&rsquo;implique pas que votre entreprise perde le droit de compenser les bases d&rsquo;imposition n\u00e9gatives dans l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) lorsqu&rsquo;elle sort du rouge.<\/p><p>L&rsquo;apport des associ\u00e9s est une op\u00e9ration fiscalement neutre.<\/p><p>La contribution est comptabilis\u00e9e comme fonds propres ; il ne s&rsquo;agit pas d&rsquo;un revenu et ne doit donc pas \u00eatre incluse dans la base imposable de l&rsquo;IS.<\/p><h3>Pour le partenaire<\/h3><p>Pour les membres, cet apport mon\u00e9taire repr\u00e9sente une valeur d&rsquo;acquisition plus \u00e9lev\u00e9e de leurs participations, initialement sans impact fiscal.<\/p><p>Cependant, lorsqu&rsquo;elles sont vendues, ces actions auront une valeur d&rsquo;acquisition plus \u00e9lev\u00e9e (de sorte que les gains possibles et l&rsquo;imposition de l&rsquo;imp\u00f4t sur le revenu des personnes physiques seront inf\u00e9rieures).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5f17bb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f17bb6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d198f8\" data-id=\"4d198f8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef20e1c elementor-widget elementor-widget-text-editor\" data-id=\"ef20e1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;apport d&rsquo;associ\u00e9s pour remplacer les pertes permet de r\u00e9gulariser la situation patrimoniale de l&rsquo;entreprise sans encourir de frais de notaire et d&rsquo;enregistrement.<\/p><p>\u00a0<\/p><p>En outre, les contributions \u00e0 effectuer sont inf\u00e9rieures \u00e0 celles qui seraient n\u00e9cessaires avec une augmentation de capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La contribution des partenaires, c&rsquo;est malgr\u00e9 les difficult\u00e9s, croire en ce que l&rsquo;on fait, croire en une id\u00e9e d&rsquo;entreprise. L&rsquo;entrepreneuriat est tr\u00e8s compliqu\u00e9, difficile et difficile. Si vous cr\u00e9ez une entreprise, cela signifie que vous \u00eates un combattant et un courageux. Et puisque vous injectez de l&rsquo;argent dans une id\u00e9e, dans votre entreprise, \u00e0 moins [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":35415,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-42064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-1140x445.jpg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-300x169.jpg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios.jpg",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Contribution des partenaires pour compenser les pertes dans une entreprise - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/contribution-des-partenaires-pour-compenser-les-pertes-dans-une-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribution des partenaires pour compenser les pertes dans une entreprise\" \/>\n<meta property=\"og:description\" content=\"La contribution des partenaires, c&rsquo;est malgr\u00e9 les difficult\u00e9s, croire en ce que l&rsquo;on fait, croire en une id\u00e9e d&rsquo;entreprise. 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