CIR: obligations regarding justifying eligible expenditure
To recap, the 2019 Finance Act lowered the threshold for the expenditure that must be justified from 100 million to 2 million euros. This obligation to provide information on the works financed by the expenditure included in the CIR calculation is completed by filing a 2069-A-SD form.
Furthermore, companies whose expenditure Is between 10 million euros and 100 million euros are required to attach to their declaration a statement specifying the proportion of PhD holders that are financed by this expenditure or recruited on their basis, and the number of full-time equivalents and their average remuneration.
This new reporting obligation is aimed at personnel expenses that may give rise to double the amount of these expenses being taken into account in the CIR calculations. This new obligation reflects the legislator’s desire to better control the elements used to calculate the amount of the CIR.
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