The fiscal administration comes from clarifying the definition and composition of staff costs and research operations at the base for the calculation of tax (News BOFiP of 06 July 2016) credit.
The determination of RD expenditures for basic and applied research will give right to a tax credit for research (CIR) equal to 30% of eligible research expenditures within the limit of EUR 100 million and 5% for the portion exceeding €100 million.
Enter condition in the basis of calculation of the CIR, the costs of personnel involved in the research, allocations to amortisation of the capital allocated to operations research, other operating costs (fixed flat fee), patents and technology costs as well as costs of the tasks of standardization and research and development carried out by subcontractors.
The base of the CIR must moreover, be reduced by the amount of subsidies or advances refundable received and expenses made by them services of the Council relating to the CIR.
According to article 244 c II b B du CGI, the personnel expense relating to researchers and technicians from research directly and exclusively assigned to search operations are included in the base of the CIR.
Support staff is however expressly excluded from the field for the application of the CIR. These costs are already included in the base of the operating expenses of category.
Personnel expenses include actual wages, benefits, premiums and social contributions compulsory interest and participation.
Operating costs are integrated into the base of the calculation of the CIR are set a: 75% of allocations of depreciation affected on lookup.
+ 50% of the costs of personnel who have participated in the work of search.