{"id":8999,"date":"2025-12-09T16:18:40","date_gmt":"2025-12-09T15:18:40","guid":{"rendered":"https:\/\/cabex.sn\/?p=8999"},"modified":"2025-12-09T16:18:40","modified_gmt":"2025-12-09T15:18:40","slug":"fiscalite-des-certificats-de-depots-titres-de-creances-negociables","status":"publish","type":"post","link":"https:\/\/cabex.sn\/en\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/","title":{"rendered":"Fiscalit\u00e9 des certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ances n\u00e9gociables)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8999\" class=\"elementor elementor-8999\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95a49a8 e-flex e-con-boxed e-con e-parent\" data-id=\"95a49a8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51f31065 elementor-widget elementor-widget-text-editor\" data-id=\"51f31065\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019article 30 du r\u00e8glement n\u00b0 96-03 relatif \u00e0 l\u2019\u00e9mission de billets de tr\u00e9sorerie, certificats de d\u00e9p\u00f4ts, bons des \u00e9tablissements financiers et bons des institutions financi\u00e8res r\u00e9gionales <\/span><b>d\u00e9finit les certificats de d\u00e9p\u00f4ts comme des titres de cr\u00e9ance n\u00e9gociables (TCN)<\/b><span style=\"font-weight: 400;\">. Ils sont \u00e9mis par les \u00e9tablissements vis\u00e9s \u00e0 l\u2019article 3 de la loi portant r\u00e9glementation bancaire, sous r\u00e9serve du respect des exigences prudentielles, notamment en mati\u00e8re de ratio de fonds propres et de coefficient de liquidit\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Les certificats de d\u00e9p\u00f4ts constituent ainsi des d\u00e9p\u00f4ts \u00e0 terme assortis d\u2019une r\u00e9mun\u00e9ration fixe garantie \u00e0 l\u2019\u00e9ch\u00e9ance, avec la particularit\u00e9 d\u2019\u00eatre n\u00e9gociables sur le march\u00e9 mon\u00e9taire avant leur maturit\u00e9. En raison de leur montant minimal souvent \u00e9lev\u00e9, ces instruments sont principalement destin\u00e9s aux investisseurs institutionnels et autres acteurs professionnels. Leur dur\u00e9e varie g\u00e9n\u00e9ralement entre 7 jours et 7 ans.<\/span><\/p><p><span style=\"font-weight: 400;\">Toutefois, le traitement fiscal des TCN demeure source d\u2019ambigu\u00eft\u00e9, ceux-ci \u00e9tant qualifi\u00e9s de <\/span><i><span style=\"font-weight: 400;\">revenus de valeurs mobili\u00e8res<\/span><\/i><span style=\"font-weight: 400;\"> par l\u2019article 85-6 du Code g\u00e9n\u00e9ral des imp\u00f4ts, alors m\u00eame que leur nature \u00e9conomique les rapproche davantage de titres de cr\u00e9ance.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans ce contexte, la fiscalit\u00e9 applicable aux certificats de d\u00e9p\u00f4ts n\u00e9cessite une analyse d\u00e9taill\u00e9e afin d\u2019en pr\u00e9ciser le r\u00e9gime pertinent et d\u2019en s\u00e9curiser le traitement au regard du droit fiscal s\u00e9n\u00e9galais. Le pr\u00e9sent m\u00e9mo a pour objectif d\u2019apporter ces clarifications et de pr\u00e9senter les implications fiscales li\u00e9es \u00e0 la d\u00e9tention et \u00e0 la r\u00e9mun\u00e9ration de ces instruments financiers.<\/span><\/p><p>\u00a0<\/p><p>1. <b>Retenue \u00e0 la source applicable aux certificats de d\u00e9p\u00f4ts<\/b><\/p><p><span style=\"font-weight: 400;\">Les certificats de d\u00e9p\u00f4ts, en tant que titres de cr\u00e9ance n\u00e9gociables, sont express\u00e9ment assimil\u00e9s \u00e0 des revenus de valeurs mobili\u00e8res au sens de l\u2019article 85-6 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI).<\/span><\/p><p><span style=\"font-weight: 400;\">En cons\u00e9quence, les int\u00e9r\u00eats qui en d\u00e9coulent sont soumis \u00e0 la retenue \u00e0 la source sur les revenus de valeurs mobili\u00e8res au taux de 16 %, conform\u00e9ment aux dispositions de l\u2019article 173 du CGI. Pour les personnes physiques, cette retenue \u00e0 la source rev\u00eat un caract\u00e8re lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu, en vertu de l\u2019article 203-2-a du CGI.<\/span><\/p><p><span style=\"font-weight: 400;\">Par ailleurs, pour les investisseurs r\u00e9sidents dans un autre \u00c9tat membre de l\u2019UEMOA, l\u2019article 12 de la Convention fiscale UEMOA pr\u00e9voit un taux r\u00e9duit de retenue \u00e0 la source de 15 %, applicable aux int\u00e9r\u00eats vers\u00e9s entre \u00c9tats membres.<\/span><\/p><p>\u00a0<\/p><p>2.<b> TVA et certificats de d\u00e9p\u00f4ts<\/b><b><\/b><b><\/b><\/p><p>\u00a0 \u00a0 2.1.<b> Cession de certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ance n\u00e9gociables)<\/b><\/p><p><span style=\"font-weight: 400;\">Les Certificats de d\u00e9p\u00f4ts \u00e9tant des TCN, ils sont assimil\u00e9s \u00e0 des valeurs mobili\u00e8res. En cons\u00e9quence, leur cession ne rentre pas dans le champ d\u2019application de la TVA. Cette position est confirm\u00e9e par la doctrine fiscale exprim\u00e9e \u00e0 travers de la lettre n\u00b0106 MEF\/DGID\/DLEC\/LEG1 du 22 f\u00e9vrier 2012, dans laquelle l\u2019administration fiscale pr\u00e9cise que <\/span><b>les cessions de valeurs mobili\u00e8res \u00ab ne sont pas recherch\u00e9es en paiement de la TVA \u00bb<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Si la position de l\u2019administration fiscale est claire quant \u00e0 la non-soumission \u00e0 la TVA des cessions de valeurs mobili\u00e8res, il en va autrement des revenus tir\u00e9s de certaines d\u2019entre elles, en particulier les int\u00e9r\u00eats.<\/span><\/p><p>\u00a0 \u00a0 2.2. <b>TVA sur les int\u00e9r\u00eats des titres de cr\u00e9ances n\u00e9gociables (TCN)<\/b><\/p><p><span style=\"font-weight: 400;\">L\u2019administration fiscale s\u00e9n\u00e9galaise adopte une interpr\u00e9tation extensive des textes concernant l\u2019application de la TVA sur les int\u00e9r\u00eats, sans distinction entre les revenus de cr\u00e9ance et les revenus de valeurs mobili\u00e8res. Ainsi, en mati\u00e8re de TVA, l\u2019administration consid\u00e8re que les revenus g\u00e9n\u00e9r\u00e9s par les obligations, qui sont des valeurs mobili\u00e8res, sont imposables \u00e0 la TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Cette position a \u00e9t\u00e9 rappel\u00e9e dans la lettre N\u00b01071 MEFP\/DGID\/DLEC\/BCTX du 22 novembre 2017, o\u00f9 il est pr\u00e9cis\u00e9 que les revenus d\u2019obligations entrent dans le champ d\u2019application de la TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Par extension, les int\u00e9r\u00eats des titres de cr\u00e9ances n\u00e9gociables (TCN), bien qu\u2019il s\u2019agisse de revenus de valeurs mobili\u00e8res, pourraient \u00e9galement \u00eatre soumis \u00e0 la TVA, de la m\u00eame mani\u00e8re que les revenus d\u2019obligations.<\/span><\/p><p><span style=\"font-weight: 400;\">Nous ne partageons toutefois pas cette position. En effet, l\u2019acquisition et la d\u00e9tention de TCN \u00e0 des fins de placement ne devraient pas \u00eatre assimil\u00e9es \u00e0 l\u2019octroi d\u2019un pr\u00eat. Ces op\u00e9rations doivent \u00eatre consid\u00e9r\u00e9es comme un type d\u2019investissement relevant de la gestion d\u2019un patrimoine propre. En d\u2019autres termes, les int\u00e9r\u00eats des TCN repr\u00e9sentent moins la r\u00e9mun\u00e9ration d\u2019un service fourni \u00e0 un tiers qu\u2019un revenu passif r\u00e9sultant de la simple propri\u00e9t\u00e9 d\u2019un titre.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019application de la TVA sur les int\u00e9r\u00eats de valeurs mobili\u00e8res nous semble contre-productive et potentiellement dissuasive pour l\u2019investissement.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cela dit, dans la pratique, nous n\u2019avons pas eu connaissance de r\u00e9clamations de TVA sur les TCN de la part de l\u2019administration fiscale.<\/span><\/p><p><span style=\"font-weight: 400;\">Il serait donc pertinent de proc\u00e9der \u00e0 un rescrit fiscal afin d\u2019obtenir la position officielle de l\u2019administration sur l\u2019application, ou non, de la TVA aux TCN.<\/span><\/p><p>\u00a0<\/p><p>3. <b>En mati\u00e8re de plus-value de cession<\/b><\/p><p><span style=\"font-weight: 400;\">Les \u00e9ventuelles plus-values de cession de <\/span><b>titres de cr\u00e9ances n\u00e9gociables (TCN)<\/b><span style=\"font-weight: 400;\"> r\u00e9alis\u00e9es par une <\/span><b>personne morale<\/b><span style=\"font-weight: 400;\"> sont int\u00e9gr\u00e9es dans le b\u00e9n\u00e9fice imposable de cette personne conform\u00e9ment \u00e0 l\u2019article 8 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) et sont soumises \u00e0 l\u2019<\/span><b>imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/b><span style=\"font-weight: 400;\"> au taux de <\/span><b>30 %<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour les <\/span><b>personnes physiques<\/b><span style=\"font-weight: 400;\">, les plus-values de cession de TCN sont imposables \u00e0 l\u2019<\/span><b>imp\u00f4t sur le revenu (IR)<\/b><span style=\"font-weight: 400;\"> pour, selon le cas, <\/span><b>la moiti\u00e9 ou le tiers de leur montant<\/b><span style=\"font-weight: 400;\">, au taux de <\/span><b>25%<\/b><span style=\"font-weight: 400;\">, conform\u00e9ment \u00e0 l\u2019article 259 du CGI.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019article 30 du r\u00e8glement n\u00b0 96-03 relatif \u00e0 l\u2019\u00e9mission de billets de tr\u00e9sorerie, certificats de d\u00e9p\u00f4ts, bons des \u00e9tablissements financiers et bons des institutions financi\u00e8res r\u00e9gionales d\u00e9finit les certificats de d\u00e9p\u00f4ts comme des titres de cr\u00e9ance n\u00e9gociables (TCN). Ils sont \u00e9mis par les \u00e9tablissements vis\u00e9s \u00e0 l\u2019article 3 de la loi portant r\u00e9glementation bancaire, sous [&hellip;]<\/p>","protected":false},"author":5,"featured_media":9038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[56],"tags":[],"class_list":["post-8999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","kng-has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 des certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ances n\u00e9gociables) - Cabex et Global Audit<\/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:\/\/cabex.sn\/en\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 des certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ances n\u00e9gociables) - Cabex et Global Audit\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 30 du r\u00e8glement n\u00b0 96-03 relatif \u00e0 l\u2019\u00e9mission de billets de tr\u00e9sorerie, certificats de d\u00e9p\u00f4ts, bons des \u00e9tablissements financiers et bons des institutions financi\u00e8res r\u00e9gionales d\u00e9finit les certificats de d\u00e9p\u00f4ts comme des titres de cr\u00e9ance n\u00e9gociables (TCN). Ils sont \u00e9mis par les \u00e9tablissements vis\u00e9s \u00e0 l\u2019article 3 de la loi portant r\u00e9glementation bancaire, sous [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cabex.sn\/en\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabex et Global Audit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/profile.php?id=100063578712091\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-09T15:18:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cabex.sn\/wp-content\/uploads\/2025\/12\/CABEX-Image-Titre-de-creances-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"225\" \/>\n\t<meta property=\"og:image:height\" content=\"210\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Gilbert BOURE DIOUF\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gilbert BOURE DIOUF\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\"},\"author\":{\"name\":\"Gilbert BOURE DIOUF\",\"@id\":\"https:\/\/cabex.sn\/#\/schema\/person\/6527db17578a1d0bd48e760f54d8f98b\"},\"headline\":\"Fiscalit\u00e9 des certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ances n\u00e9gociables)\",\"datePublished\":\"2025-12-09T15:18:40+00:00\",\"dateModified\":\"2025-12-09T15:18:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\"},\"wordCount\":1033,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/cabex.sn\/#organization\"},\"image\":{\"@id\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cabex.sn\/wp-content\/uploads\/2025\/12\/CABEX-Image-Titre-de-creances-2.png\",\"articleSection\":[\"Actualit\u00e9s\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\",\"url\":\"https:\/\/cabex.sn\/fiscalite-des-certificats-de-depots-titres-de-creances-negociables\/\",\"name\":\"Fiscalit\u00e9 des certificats de d\u00e9p\u00f4ts (Titres de cr\u00e9ances n\u00e9gociables) - 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