{"id":235,"date":"2026-08-04T09:25:37","date_gmt":"2026-08-04T09:25:37","guid":{"rendered":"https:\/\/or-sur.fr\/?page_id=235"},"modified":"2026-10-15T11:51:28","modified_gmt":"2026-10-15T11:51:28","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/or-sur.fr\/index.php\/fiscalite\/","title":{"rendered":"FISCALIT\u00c9"},"content":{"rendered":"\t\t
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FISCALIT\u00c9 sur lingot et pi\u00e8ce d\u2019investissemenT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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________________________<\/span><\/p>

Le r\u00e9gime applicable d\u00e9pend notamment de la nature du bien vendu et des\u00a0<\/span>justificatifs dont dispose le vendeur.\u00a0<\/span>La revente de m\u00e9taux pr\u00e9cieux en France est encadr\u00e9e par deux r\u00e9gimes fiscaux\u00a0<\/span>distincts :<\/span><\/p>

1. La taxe forfaitaire sur les m\u00e9taux pr\u00e9cieux.<\/u><\/span><\/p>

Par d\u00e9faut, la taxe forfaitaire sur les m\u00e9taux pr\u00e9cieux (TFMP) s\u2019applique au taux\u00a0<\/span>de 11,5 % du prix total de vente, soit 11 % de taxe et 0,5 % de CRDS.\u00a0<\/span>Elle concerne notamment les lingots, les barres et les pi\u00e8ces d\u2019or ou d\u2019argent\u00a0<\/span>relevant de la cat\u00e9gorie des m\u00e9taux pr\u00e9cieux.\u00a0<\/span>La taxe est calcul\u00e9e sur le prix total de vente, sans tenir compte du b\u00e9n\u00e9fice ou de la\u00a0<\/span>perte r\u00e9alis\u00e9e.\u00a0<\/span>Elle peut donc \u00eatre due m\u00eame si le vendeur revend son bien \u00e0 perte.\u00a0<\/span><\/p>

Formulaire \u00e0 utiliser : formulaire n\u00b0 2091-SD \u2014 Taxe forfaitaire sur les cessions ou<\/a>\u00a0<\/span>exportations de m\u00e9taux pr\u00e9cieux.<\/a><\/p>

2. Le r\u00e9gime des plus-values r\u00e9elles (sur option).<\/u><\/span><\/p>

Le vendeur peut choisir le r\u00e9gime g\u00e9n\u00e9ral d\u2019imposition des plus-values sur biens\u00a0<\/span>meubles, sous r\u00e9serve de remplir les conditions requises.\u00a0<\/span>Il doit notamment pouvoir justifier la date et le prix d\u2019acquisition du bien, par exemple\u00a0<\/span>au moyen d\u2019une facture nominative ou d\u2019un acte de succession.\u00a0<\/span>Des justificatifs appropri\u00e9s sont n\u00e9cessaires pour d\u00e9terminer la plus-value imposable.<\/span><\/p>

Dans le cas g\u00e9n\u00e9ral, la taxation comprend :<\/span><\/p>

19 % d\u2019imp\u00f4t sur le revenu sur la plus-value imposable ;<\/span><\/p>

17,2 % de pr\u00e9l\u00e8vements sociaux sur la plus-value imposable.<\/span><\/p>

Le taux global est donc de 36,2 % de la plus-value imposable, et non du prix total\u00a0<\/span>de vente.\u00a0<\/span>Un abattement pour durer de d\u00e9tention s\u2019applique \u00e0 partir de la troisi\u00e8me ann\u00e9e, \u00e0\u00a0<\/span>raison de 5 % par ann\u00e9e de d\u00e9tention au-del\u00e0 de la deuxi\u00e8me ann\u00e9e.\u00a0<\/span>L\u2019exon\u00e9ration totale au titre de l\u2019imp\u00f4t sur la plus-value est atteinte apr\u00e8s 22 ans de\u00a0<\/span>d\u00e9tention.<\/span><\/p>

Formulaire \u00e0 utiliser : formulaire n\u00b0 2092-SD \u2014 D\u00e9claration d\u2019option pour le r\u00e9gime<\/a><\/span><\/p>

g\u00e9n\u00e9ral de taxation des plus-values.<\/a><\/span><\/p>

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Fiscalit\u00e9 sur les objets pr\u00e9cieux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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________________________<\/span><\/p>

La fiscalit\u00e9 applicable \u00e0 la vente de bijoux diff\u00e8re de celle des lingots et des pi\u00e8ces <\/span><\/font>d\u2019investissement.<\/span><\/p>

1. La taxe forfaitaire sur les objets pr\u00e9cieux.<\/span><\/font><\/p>

La vente d\u2019un bijou est soumise \u00e0 la taxe forfaitaire lorsque le prix de cession est <\/span><\/font>sup\u00e9rieur \u00e0 5 000 \u20ac. <\/span>Le taux total est de 6,5 % du prix de vente, soit 6 % de taxe forfaitaire et 0,5 % de <\/span>CRDS.<\/span><\/p>

Exemple : pour un bijou vendu 6 000 \u20ac, la taxe est de 390 \u20ac. Le vendeur re\u00e7oit donc <\/span><\/font>5 610 \u20ac apr\u00e8s d\u00e9duction de cette taxe.<\/span><\/p>

Formulaire \u00e0 utiliser : formulaire n\u00b0 2091-SD \u2014 Taxe forfaitaire sur les cessions ou<\/a><\/span><\/font>exportations de m\u00e9taux pr\u00e9cieux, bijoux et objets pr\u00e9cieux.<\/a><\/p>

2. Le r\u00e9gime des plus-values sur biens meubles (sur option)<\/span><\/font><\/p>

Sous r\u00e9serve de remplir les conditions requises, le vendeur peut opter pour le r\u00e9gime <\/span><\/font>g\u00e9n\u00e9ral des plus-values s\u2019il peut justifier la date et le prix d\u2019acquisition du bijou. <\/span>Dans le cas g\u00e9n\u00e9ral, la taxation comprend 19 % d\u2019imp\u00f4t sur le revenu et 17,2 % de <\/span>pr\u00e9l\u00e8vements sociaux, soit un taux global de 36,2 % de la plus-value imposable. <\/span>Un abattement pour durer de d\u00e9tention s\u2019applique \u00e0 partir de la troisi\u00e8me ann\u00e9e, <\/span>permettant une exon\u00e9ration totale au titre de l\u2019imp\u00f4t sur la plus-value apr\u00e8s 22 ans <\/span>de d\u00e9tention.<\/span><\/p>

Formulaire \u00e0 utiliser : formulaire n\u00b0 2092-SD \u2014 D\u00e9claration d\u2019option pour le r\u00e9gime<\/a><\/span><\/font>g\u00e9n\u00e9ral de taxation des plus-values.<\/a><\/p>

________________________<\/span><\/p>\n

En cas de questions, n’h\u00e9sitez pas \u00e0 nous contacter.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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FISCALIT\u00c9 sur lingot et pi\u00e8ce d\u2019investissemenT ________________________ Le r\u00e9gime applicable d\u00e9pend notamment de la nature du bien vendu et des\u00a0justificatifs […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-235","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/comments?post=235"}],"version-history":[{"count":200,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235\/revisions"}],"predecessor-version":[{"id":2080,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235\/revisions\/2080"}],"wp:attachment":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/media?parent=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}