{"id":6283,"date":"2022-07-20T05:48:00","date_gmt":"2022-07-20T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-cir-focus-sur-les-depenses-de-personnel\/"},"modified":"2022-07-20T05:48:00","modified_gmt":"2022-07-20T03:48:00","slug":"credit-dimpot-recherche-cir-focus-sur-les-depenses-de-personnel","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-cir-focus-sur-les-depenses-de-personnel\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) : focus sur les d\u00e9penses de personnel"},"content":{"rendered":"<p >Dans le cadre de ses activit\u00e9s, une soci\u00e9t\u00e9 demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) et inclut, pour le calcul de celui-ci, certaines d\u00e9penses de personnel\u2026 Ce que conteste l\u2019administration fiscale. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> CIR : 1 dipl\u00f4me = 1 dipl\u00f4me<\/h2>\n<p>Une soci\u00e9t\u00e9 exer\u00e7ant une activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques estime que le montant du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) dont elle b\u00e9n\u00e9ficie a \u00e9t\u00e9 calcul\u00e9 \u00e0 la baisse, puisque certaines de ses d\u00e9penses de personnel n\u2019ont pas \u00e9t\u00e9 prises en compte.<\/p>\n<p>\u00ab Logique \u00bb, selon l\u2019administration fiscale, puisque le personnel de recherche dont les d\u00e9penses sont prises en compte pour le calcul du cr\u00e9dit d\u2019imp\u00f4t comprend (seulement) :<\/p>\n<ul>\n<li>les chercheurs, qui sont les scientifiques ou les ing\u00e9nieurs travaillant \u00e0 la conception ou \u00e0 la cr\u00e9ation de connaissances, de produits, de proc\u00e9d\u00e9s, de m\u00e9thodes ou de syst\u00e8mes nouveaux ;<\/li>\n<li>les techniciens, qui sont les personnels travaillant en \u00e9troite collaboration avec les chercheurs, en vue d\u2019assurer le soutien technique indispensable aux travaux de recherche et de d\u00e9veloppement exp\u00e9rimental.<\/li>\n<\/ul>\n<p>Or, elle constate qu\u2019ici, une partie du personnel dont la soci\u00e9t\u00e9 estime que la r\u00e9mun\u00e9ration doit \u00eatre prise en compte dans le cadre du cr\u00e9dit d\u2019imp\u00f4t n\u2019est pas titulaire d\u2019un dipl\u00f4me d\u2019ing\u00e9nieur, mais seulement d\u2019un brevet de technicien sup\u00e9rieur (BTS), d&#8217;un dipl\u00f4me universitaire de technologie (DUT), d&#8217;une licence, d&#8217;un master ou d&#8217;un certificat de qualification.<\/p>\n<p>Ce qui rend sa r\u00e9mun\u00e9ration in\u00e9ligible au cr\u00e9dit d\u2019imp\u00f4t\u2026<\/p>\n<p>\u00ab Faux \u00bb, conteste la soci\u00e9t\u00e9, qui souligne que l\u2019ensemble des membres de son personnel a :<\/p>\n<ul>\n<li>soit particip\u00e9 directement aux op\u00e9rations de recherche, ce qui les assimile \u00e0 des ing\u00e9nieurs, m\u00eame s\u2019ils n\u2019en ont pas le dipl\u00f4me ;<\/li>\n<li>soit contribu\u00e9, sous la responsabilit\u00e9 d\u2019un ing\u00e9nieur, \u00e0 d\u00e9finir les besoins fonctionnels auxquels devaient r\u00e9pondre les projets qu\u2019elle d\u00e9veloppait.<\/li>\n<\/ul>\n<p>En outre, tous les dipl\u00f4mes de son personnel portent sur des sp\u00e9cialit\u00e9s scientifiques ou informatiques.<\/p>\n<p>Ce qui prouve que ceux-ci avaient les qualifications et l\u2019exp\u00e9rience n\u00e9cessaires \u00e0 la conduite d\u2019op\u00e9rations de recherche et d\u00e9veloppement !<\/p>\n<p>\u00ab Exact \u00bb, tranche le juge, qui donne raison \u00e0 la soci\u00e9t\u00e9.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 1er juillet 2022, n\u00b0 20PA01044<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-dimpot-recherche-cir-focus-sur-les-depenses-de-personnel\" rel=\"nofollow noopener\" target=\"_blank\">Cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) : quand l\u2019habit ne fait pas le moine\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/creditdimpotrech3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de ses activit\u00e9s, une soci\u00e9t\u00e9 demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) et inclut, pour le calcul de celui-ci, certaines d\u00e9penses de personnel\u2026 Ce que conteste l\u2019administration fiscale. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":6284,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6283","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 (CIR) : focus sur les d\u00e9penses de personnel - 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-cir-focus-sur-les-depenses-de-personnel\/\" \/>\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 (CIR) : focus sur les d\u00e9penses de personnel - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de ses activit\u00e9s, une soci\u00e9t\u00e9 demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) et inclut, pour le calcul de celui-ci, certaines d\u00e9penses de personnel\u2026 Ce que conteste l\u2019administration fiscale. 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