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Tax Credit for Research (CIR)
A real financing lever
The Research Tax Credit (CIR) is a tax scheme designed for companies to support their R&D activities by financing 30% of their expenses.
Work to advances overall knowledge or capability in a field of science or technology, and projects and activities that help resolve scientific or technological uncertainties, may qualify for R&D relief. To benefit from the R&D tax credit, R&D operations must fall into at least one of the following activity categories: basic research, applied research, experimental development.
They must meet each of the five criteria defined by the Frascati Manual:
- contain an element of novelty;
- contain an element of creativity;
- contain an element of uncertainty;
- be systematic;
- be transferable and/or reproducible.
Are eligible, any creations, procedures, processes or equipment that include:
- An original twist or a substantial improvement
- A technological breakdown or scientific validation
The CIR allows R & D funding in the form of refunds or tax reductions up to:
- 30% of R & D expenditure up to € 100 million
- 5% above this threshold
Status eligibility criteria are:
- Industrial, commercial and agricultural businesses subject to income tax (BIC cat.) or corporation tax with no limit regarding status or size
This complex and highly controlled system requires an investment in time with major risk-taking for the company.
In order to optimize the expenses declared while ensuring compliance with legal and regulatory texts, it is imperative to be supervised by tax and scientific experts for the constitution of the administrative-financial file and the scientific file. This is how full success is ensured and you will be able to justify the validity of your CIR in the event of an audit.
What CEFIR Consulting can do for you
FinancingHelp you to have a clear vision of the potential of public financing for your portfolio of projects, and support you in the deployment of your strategy for accessing national and European financing.
R&D Tax credit claim and SecurityThe prioritization, identification of eligible projects and expenses, the collection of R&D evidence and all supporting documents for expenses, by a tax specialist and scientific expert tandem, allows you to secure your Research Tax Credit.
Innovation engineeringOur experts write your R&D project proposals that meet the requirements of funding bodies at national and European level in order to obtain the aid and subsidies adapted to your projects.
Market positioning studyThe analysis of your technological positioning and the detection of development to be prioritized by defining the actions to be implemented are part of our priorities.