Les plus-values réalisées par les particuliers lors de la vente de titres sont imposées, l’année suivant celle de la cession, au barème progressif de l’impôt sur le revenu, après application d’un abattement en fonction de la durée de détention.
À noter : cet abattement est de 50 % lorsque les titres sont détenus depuis au moins 2 ans et moins de 8 ans ou de 65 % lorsque cette détention est au moins égale à 8 ans. Certaines plus-values sont réduites d’un abattement plus favorable, notamment lorsqu’un dirigeant cède les titres qu’il détient dans sa PME à l’occasion de son départ à la retraite.
Les contribuables qui ont bénéficié de plus-values en 2015 doivent, en principe, souscrire un formulaire n° 2074 joint à leur déclaration de revenus. S’ils en sont dispensés, l’imputation des plus et moins-values et le suivi des pertes antérieures peuvent s’opérer sur le nouveau formulaire n° 2074-CMV, accessible sur le site Internet www.impots.gouv.fr ou auprès du centre des finances publiques, lequel remplace cette année le formulaire n° 2041-SP. La souscription de ce formulaire n’est toutefois pas obligatoire, le détail des moins-values pouvant être établi sur papier libre. Ces formulaires ont été mis à jour par l’administration fiscale suite à la décision du Conseil d’État du 12 novembre 2015 d’appliquer l’abattement sur la plus-value nette, c’est-à-dire après imputation des moins-values. Rappelons que le contribuable peut imputer les moins-values pour le montant et sur les plus-values de son choix.
Précision : sont notamment dispensés du dépôt du formulaire n° 2074, sous certaines conditions, les contribuables dont les plus et moins-values ont été intégralement calculées par les banques.
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