The impact of the finance law for 2021 on the CIR (Research Tax Credit)
– The removal of the doubling of the expenses entrusted to public organizations and the increase of the cap on subcontracted expenses: From January 1, 2022, the research expenses entrusted will be taken into account for their mere amount. The service provider will have to be approved, the cap on eligible expenses will be 10 million euros and the entrusted expenses will be retained within the limit of 3 times the amount of other eligible research expenses.
– CIR rescripts: Until now, it was possible to send a rescript request to the tax authorities, the Ministry of Research, and to organizations in charge of supporting innovation ((Regional Research Directorate, National Association for Research…) But since January 1, 2021, it has no longer been possible to request a rescript from the organizations in charge of supporting innovation. They are now to be sent no later than 6 months before the deadline for filing:
- Either the tax authorities, which will then seek the opinion of the ministry responsible for research or an organization responsible for supporting innovation on a list established by decree
- The Ministry of Research directly, or the organization responsible for supporting innovation (LPF art. L 80 B, 3° bis).
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