Parce qu\u2019elle consid\u00e8re que les 6 salari\u00e9s affect\u00e9s \u00e0 un projet de recherche ne sont pas des \u00ab techniciens \u00bb, l\u2019administration fiscale refuse de prendre en compte leurs r\u00e9mun\u00e9rations pour le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche dont b\u00e9n\u00e9ficie la soci\u00e9t\u00e9 qui les emploie. A tort ou \u00e0 raison ?<\/p>\n
\n
Un technicien de recherche doit-il avoir un dipl\u00f4me scientifique ?<\/h2>\n
Pour b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), les entreprises doivent engager des d\u00e9penses qui auront pour objectif de permettre la r\u00e9alisation d\u2019op\u00e9rations de recherche scientifique ou technique.<\/p>\n
Parmi les d\u00e9penses \u00e9ligibles, on retrouve les d\u00e9penses de personnel affect\u00e9 \u00e0 la recherche, principalement les r\u00e9mun\u00e9rations des chercheurs et des techniciens.<\/p>\n
Pour m\u00e9moire, les techniciens de recherche sont des salari\u00e9s qui r\u00e9alisent des op\u00e9rations n\u00e9cessaires aux travaux de recherche ou de d\u00e9veloppement exp\u00e9rimental \u00e9ligibles au cr\u00e9dit d\u2019imp\u00f4t, sous la conduite d\u2019un ou plusieurs chercheurs qui les supervisent.<\/p>\n
Pour autant, il n\u2019est nullement exig\u00e9 qu\u2019ils disposent d\u2019un dipl\u00f4me ou d\u2019une qualification professionnelle dans le domaine scientifique.<\/p>\n
Et c\u2019est pr\u00e9cis\u00e9ment ce que vient de rappeler le juge de l\u2019imp\u00f4t \u00e0 l\u2019administration fiscale\u2026<\/p>\n
Dans une affaire l\u2019opposant \u00e0 une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans la conception de sites Internet, en effet, elle a refus\u00e9 de prendre en compte dans le calcul du CIR les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 6 salari\u00e9s, estimant qu\u2019il ne s\u2019agissait pas de \u00ab techniciens \u00bb.<\/p>\n
Une erreur d\u2019appr\u00e9ciation, pour la soci\u00e9t\u00e9, qui rappelle que les 6 salari\u00e9s en question, plac\u00e9s sous l\u2019autorit\u00e9 du directeur technique responsable des travaux de recherche, ont contribu\u00e9 au projet de recherche, notamment en \u00e9laborant des langages informatiques, et en r\u00e9alisant des tests fonctionnels et des analyses.<\/p>\n
Parce qu\u2019il s\u2019agit bel et bien de \u00ab techniciens de recherche \u00bb, leurs r\u00e9mun\u00e9rations doivent \u00eatre prises en compte pour le calcul du CIR dont b\u00e9n\u00e9ficie la soci\u00e9t\u00e9.<\/p>\n
Ce que confirme le juge, qui annule le redressement fiscal sur ce point.<\/p>\n
Source : Arr\u00eat du Conseil d\u2019Etat du 24 f\u00e9vrier 2021, n\u00b0429222<\/p>\n
Cr\u00e9dit d\u2019imp\u00f4t recherche : ce n\u2019est pas le dipl\u00f4me qui fait le technicien\u2026<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Parce qu\u2019elle consid\u00e8re que les 6 salari\u00e9s affect\u00e9s \u00e0 un projet de recherche ne sont pas des \u00ab techniciens \u00bb, l\u2019administration fiscale refuse de prendre en compte leurs r\u00e9mun\u00e9rations pour le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche dont b\u00e9n\u00e9ficie la soci\u00e9t\u00e9 qui les emploie. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":3455,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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