Exceptional 24-month depreciation of industrial robots bought by SMEs
The 2014 Finance Act restored article 39 AH of the General Tax Code: industrial robots (reprogrammable multi-purpose manipulators programmable on three or more axes) acquired or built by SMEs between 1 October 2013 and 31 December 2015 can be depreciated over 24 months from commissioning. The benefit is subject to the EU de minimis aid ceiling.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The measure reduces the taxable profit of industrial SMEs in the two years following the purchase of a robot. Its cost was estimated at 4 million euros in 2014, 12 million euros in 2015 and 22 million euros in 2016.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne