A retractable seat in particular for a motor vehicle, comprising: - a chassis intended to be connected to a floor pan of the vehicle, the chassis having a front part and a rear part, - a base having a front leg connected to the front part of the chassis and means forming rear leg connected to the rear part of the chassis, the base being movable between a use position in which the base is maintained substantially parallel to the floor pan and in height with respect to the latter and a retractable position in which the base is substantially bearing against the floor pan and in front of the chassis, - a backrest connected by pivot connection to the rear end of the chassis, the backrest being angularly movable with respect to the chassis between a rear comfortable position and a retractable position in which the backrest is parallel to the floor pan, the backrest able to occupy between these extreme positions a nominal position in which the backrest forms a slightly obtuse angle with the base and an access rear place position APA in which the backrest forms a slightly acute angle with the base, characterized in that: - a connecting rod is provided of which one of the ends is connected to the base and of which the other end is connected to the backrest, the securing of the connecting rod with the backrest being achieved by connecting means (50 to 54; 25) allowing, over the angular travel of the backrest between the rear comfortable position and the APA position, an uncoupling of the backrest with respect to the base and allowing to connect the displacement of the backrest and the displacement of the base during their respective displacements towards their retractable position: and in that the connecting means forming rear leg of the base comprise a first coupling link and a second coupling link connected together by a pivot connection, the first coupling link being connected to the base and the second coupling link being connected to the chassis, the first coupling link being associated to guiding means allowing to decompose the movement of the base during the retractability of the seat into a primary movement in which the rear part of the base is drawn in the direction of the floor pan and into a secondary movement in which the rear part of the base is drawn towards the front of the chassis. - a chassis intended to be connected to a floor pan of the vehicle, the chassis having a front part and a rear part, - a base having a front leg connected to the front part of the chassis and means forming rear leg connected to the rear part of the chassis, the base being movable between a use position in which the base is maintained substantially parallel to the floor pan and in height with respect to the latter and a retractable position in which the base is substantially bearing against the floor pan and in front of the chassis, - a backrest connected by pivot connection to the rear end of the chassis, the backrest being angularly movable with respect to the chassis between a rear comfortable position and a retractable position in which the backrest is parallel to the floor pan, the backrest able to occupy between these extreme positions a nominal position in which the backrest forms a slightly obtuse angle with the base and an access rear place position APA in which the backrest forms a slightly acute angle with the base, characterized in that: - a connecting rod is provided of which one of the ends is connected to the base and of which the other end is connected to the backrest, the securing of the connecting rod with the backrest being achieved by connecting means (50 to 54; 25) allowing, over the angular travel of the backrest between the rear comfortable position and the APA position, an uncoupling of the backrest with respect to the base and allowing to connect the displacement of the backrest and the displacement of the base during their respective displacements towards their retractable position: and in that the connecting means forming rear leg of the base comprise a first coupling link and a second coupling link connected together by a pivot connection, the first coupling link being connected to the base and the second coupling link being connected to the chassis, the first coupling link being associated to guiding means allowing to decompose the movement of the base during the retractability of the seat into a primary movement in which the rear part of the base is drawn in the direction of the floor pan and into a secondary movement in which the rear part of the base is drawn towards the front of the chassis.