{"id":12462,"date":"2025-07-29T00:00:00","date_gmt":"2025-07-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-exclusion-officielle-de-certaines-depenses\/"},"modified":"2025-07-29T00:00:00","modified_gmt":"2025-07-28T22:00:00","slug":"credit-dimpot-recherche-exclusion-officielle-de-certaines-depenses","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-exclusion-officielle-de-certaines-depenses\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: exclusion officielle de certaines d\u00e9penses"},"content":{"rendered":"<p>La loi de finances pour 2025 a am\u00e9nag\u00e9 le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche en excluant, pour le calcul du seuil de 100\u202f000 millions d\u2019euros de d\u00e9penses, certaines d\u00e9penses (de veille technologique, de frais de maintenance de brevets, etc.). Une exclusion qui est d\u00e9sormais officielle. Explications\u2026<\/p>\n<h2>CIR\u202f: officialisation des d\u00e9penses de recherche non retenues<\/h2>\n<p>Pour rappel, la loi de finances pour 2025 a am\u00e9nag\u00e9 le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche. Les entreprises industrielles et commerciales ou agricoles impos\u00e9es d&#8217;apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el (ou exon\u00e9r\u00e9es en application de dispositifs sp\u00e9cifiques li\u00e9s \u00e0 l\u2019am\u00e9nagement du territoire) peuvent b\u00e9n\u00e9ficier d&#8217;un cr\u00e9dit d&#8217;imp\u00f4t au titre des d\u00e9penses de recherche qu&#8217;elles exposent au cours de l&#8217;ann\u00e9e.<\/p>\n<p>Le taux du cr\u00e9dit d&#8217;imp\u00f4t est de 30 % pour la fraction des d\u00e9penses de recherche inf\u00e9rieure ou \u00e9gale \u00e0 100 millions d&#8217;euros (50 % pour les d\u00e9penses de recherche expos\u00e9es dans des exploitations situ\u00e9es dans un d\u00e9partement d&#8217;outre-mer) et de 5 % pour la fraction des d\u00e9penses de recherche sup\u00e9rieure \u00e0 ce montant.<\/p>\n<p>Pour appr\u00e9cier le seuil de 100 millions d&#8217;euros de d\u00e9penses, la loi de finances pour 2025 pr\u00e9cise qu\u2019il n\u2019est d\u00e9sormais plus tenu compte des d\u00e9penses de veille technologique expos\u00e9es lors de la r\u00e9alisation d&#8217;op\u00e9rations de recherche (auparavant retenues dans la limite de 60 000 \u20ac par an).<\/p>\n<p>Ne sont, en outre, plus pris en compte\u202f:<\/p>\n<ul>\n<li>les frais de prise et de maintenance de brevets et de certificats d&#8217;obtention v\u00e9g\u00e9tale\u202f;<\/li>\n<li>les frais de d\u00e9fense de brevets et de certificats d&#8217;obtention v\u00e9g\u00e9tale, ainsi que, dans la limite de 60 000 \u20ac par an, les primes et cotisations ou la part des primes et cotisations aff\u00e9rentes \u00e0 des contrats d&#8217;assurance de protection juridique pr\u00e9voyant la prise en charge des d\u00e9penses expos\u00e9es, \u00e0 l&#8217;exclusion de celles proc\u00e9dant d&#8217;une condamnation \u00e9ventuelle, dans le cadre de litiges portant sur un brevet ou un certificat d&#8217;obtention v\u00e9g\u00e9tale dont l&#8217;entreprise est titulaire\u202f;<\/li>\n<li>les dotations aux amortissements des brevets et des certificats d&#8217;obtention v\u00e9g\u00e9tale acquis en vue de r\u00e9aliser des op\u00e9rations de recherche et de d\u00e9veloppement exp\u00e9rimental\u202f;<\/li>\n<li>les d\u00e9penses de veille technologique expos\u00e9es lors de la r\u00e9alisation d&#8217;op\u00e9rations de recherche, dans la limite de 60 000 \u20ac par an.<\/li>\n<\/ul>\n<p>Un r\u00e9cent d\u00e9cret vient d\u2019acter ces suppressions.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051911844\" target=\"_blank\">D\u00e9cret no 2025-654 du 16 juillet 2025 pris pour l&#8217;application de l&#8217;article 55 de la loi no 2025-127 du 14 f\u00e9vrier 2025 de finances pour 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-recherche-exclusion-officielle-de-certaines-depenses\" target=\"_blank\">Cr\u00e9dit d\u2019imp\u00f4t recherche : exclusion officielle de certaines d\u00e9penses<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_cir.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a am\u00e9nag\u00e9 le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche en excluant, pour le calcul du seuil de 100\u202f000 millions d\u2019euros de d\u00e9penses, certaines d\u00e9penses (de veille technologique, de frais de maintenance de brevets, etc.). Une exclusion qui est d\u00e9sormais officielle. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":12463,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: exclusion officielle de certaines d\u00e9penses - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-exclusion-officielle-de-certaines-depenses\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: exclusion officielle de certaines d\u00e9penses - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a am\u00e9nag\u00e9 le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche en excluant, pour le calcul du seuil de 100\u202f000 millions d\u2019euros de d\u00e9penses, certaines d\u00e9penses (de veille technologique, de frais de maintenance de brevets, etc.). 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