Who qualifies for Innovation Tax Credit (CII)?

Question 1

Accepted Answer

Who qualifies: micro-enterprises, small enterprises, or medium-sized enterprises

Question 2

An SME: industrial, commercial or agricultural entity may benefit from the innovation tax credit if it meets one of the following conditions:

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Une PME : titleContent industrielle, commerciale ou agricole peut bénéficier du crédit d'impôt innovation si elle remplit une des conditions suivantes :”

Question 3

Either it is subject to an actual regime (normal or simplified) of corporation tax (IS) or income tax (IR).

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Soit elle est soumise à un régime réel (normal ou simplifié) de l'impôt sur les sociétés (IS) ou de l'impôt sur le revenu IR).”

Question 4

The amount of expenditure taken into account in the calculation of the tax credit may not exceed €400,000.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Le montant des dépenses prises en compte dans le calcul du crédit d'impôt ne peut pas dépasser 400 000 € .”

Question 5

A company that exceeds the thresholds applicable to SMEs (in particular following its integration into a group of companies) is no longer eligible for the innovation tax credit from the second consecutive year of exceeding the thresholds.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Une société qui dépasse les seuils applicables aux PME : titleContent (notamment à la suite de son intégration dans un groupe de sociétés), n'est plus éligible au crédit d'impôt innovation à compter de la deuxième année consécutive de dépassement.”