Young innovative companies: depreciation and rents of industrialisation equipment excluded from the R&D ratio (2027-2029)
The amendment amends Article 44 sexies-0 A(3°) of the General Tax Code: for financial years beginning from 1 January 2027 to 31 December 2029, depreciation of tangible fixed assets and rents for leased assets used to industrialise products resulting from the company's research are no longer counted in the expenses used to calculate the research spending ratio of young innovative companies and young growth companies.
Measure originators
No official estimate found for this measure.
Measure impact
Industrial young innovative companies investing in their first production facilities would more easily keep their status, as these investments would no longer count in the denominator of the research ratio. Adopted against the opinion of the finance committee and the Government.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne