Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: France · Year: 2023 · Status: In force · Level: National · Type: Voluntary
The Tax credit for research and development (R&D) is a generic tax credit designed to support innovation funding. It concerns research and development (R&D) activities of companies, regardless of sector or size. Companies may benefit from the CIR by deducting it from their tax under certain conditions. Relevant expenditures apply to:
Basic research activity: experimental or theoretical research work to acquire new knowledge, with no particular application or use in view.
Applied research activity: research work to determine possible applications of basic research results.
Experimental development activity: systematic work based on knowledge gained from basic and applied research. The aim is to develop new products or processes, or to improve existing ones.
Official source: https://entreprendre.service-public.fr/vosdroits/F23533
Source
https://www.iea.org/policies/18064Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.