{"id":10878,"date":"2023-05-11T17:23:43","date_gmt":"2023-05-11T15:23:43","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?p=10878"},"modified":"2023-06-19T11:12:55","modified_gmt":"2023-06-19T09:12:55","slug":"le-credit-dimpot-innovation-cii","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-credit-dimpot-innovation-cii\/","title":{"rendered":"Le cr\u00e9dit d'imp\u00f4t innovation - CII"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"has-normal-font-size wp-block-heading\">Le cr\u00e9dit d'imp\u00f4t innovation peut vous \u00eatre accord\u00e9 pour vous soutenir dans votre projet innovant. Ce dispositif fiscal est destin\u00e9 aux petites et moyennes entreprises. Quelles sont les conditions ? Quels sont les projets \u00e9ligibles ? Quel est le montant de cette aide ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui peut b\u00e9n\u00e9ficier du cr\u00e9dit d'imp\u00f4t innovation ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Votre entreprise peut pr\u00e9tendre \u00e0 cette aide si elle est une PME. C'est \u00e0 dire que vous devez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>employer moins de 250 salari\u00e9s,<\/li><li>pr\u00e9senter un chiffre d'affaires en de\u00e7\u00e0 de 50 millions \u20ac ou un total de bilan inf\u00e9rieur \u00e0 43 millions \u20ac.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pour quels types de d\u00e9penses ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le CII suppose la mise sur le march\u00e9 de produits poss\u00e9dant de nouvelles fonctionnalit\u00e9s d'usage. Le <strong>cr\u00e9dit d'imp\u00f4t innovation<\/strong> peut ainsi vous \u00eatre accord\u00e9 pour les d\u00e9penses concernant :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la <strong>conception ou la r\u00e9alisation de prototypes de nouveaux produits<\/strong>,<\/li><li>l'<strong>installation pilote de nouveaux produits<\/strong>.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le prototype ou l'installation pilote doit obligatoirement \u00eatre plus performant sur le plan technique, fonctionnel, ergonomique ou de l'<strong>\u00e9coconception<\/strong> par rapport aux produits d\u00e9j\u00e0 commercialis\u00e9s sur le march\u00e9 lorsque vos travaux d\u00e9butent.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#dad6d8\">A savoir : les d\u00e9penses li\u00e9es \u00e0 la phase de recherche sont quant \u00e0 elles retenues par le <strong>cr\u00e9dit d'imp\u00f4t recherche<\/strong> - CIR. CIR et CII peuvent donc se cumuler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pour quel montant ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les d\u00e9penses engag\u00e9es depuis le 1er janvier 2023, le<strong> taux de cr\u00e9dit d'imp\u00f4t<\/strong> a \u00e9t\u00e9 major\u00e9 de 20 \u00e0 30% (35 \u00e0 40% pour la Corse, 60% pour les DOM) pour des d\u00e9penses limit\u00e9es \u00e0 400 000 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le Cr\u00e9dit Imp\u00f4t Innovation vient soit en d\u00e9duction de l'imp\u00f4t sur les Soci\u00e9t\u00e9s d\u00fb, soit en remboursement imm\u00e9diat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment en b\u00e9n\u00e9ficier ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour pouvoir b\u00e9n\u00e9ficier du <strong>cr\u00e9dit d'imp\u00f4t innovation<\/strong> vous devez remplir le <a rel=\"noreferrer noopener\" href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2069-a-sd\/2023\/2069-a-sd_4244.pdf\" target=\"_blank\">formulaire Cerfa n\u00b02069-A-SD<\/a>, c'est le m\u00eame formulaire utilis\u00e9 pour le <strong>cr\u00e9dit imp\u00f4t recherche<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour vous assurer que vos d\u00e9penses soient bien \u00e9ligibles au cr\u00e9dit imp\u00f4t innovation, vous pouvez solliciter au pr\u00e9alable l'avis de l'administration fiscale via une <strong>demande de rescrit<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez faire votre demande au moins 6 mois avant la date limite de d\u00e9p\u00f4t de la d\u00e9claration sp\u00e9ciale en pr\u00e9sentant par \u00e9crit de mani\u00e8re pr\u00e9cise et compl\u00e8te votre projet. (<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000029879077\" target=\"_blank\" rel=\"noreferrer noopener\">Formulaire de demande de rescrit CCI<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'absence de r\u00e9ponse dans un d\u00e9lai de 3 mois, vaut accord tacite de l'administration. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de d\u00e9saccord avec la r\u00e9ponse de l'administration, vous disposez de 2 mois pour renvoyer votre dossier pour une seconde analyse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Le cr\u00e9dit d'imp\u00f4t innovation -CII\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Bercy infos : <a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/rescrit-fiscal\" target=\"_blank\" rel=\"noreferrer noopener\">Le rescrit fiscal<\/a><\/li><li>Economie.gouv.fr : <a href=\"https:\/\/www.entreprises.gouv.fr\/fr\/entrepreneuriat\/aides-et-financement\/credit-d-impot-innovation\" target=\"_blank\" rel=\"noreferrer noopener\">Le cr\u00e9dit d'imp\u00f4t innovation<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" 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class=\"card__title_span\">Les principales mesures de soutien aux entreprises<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d'imp\u00f4t innovation peut vous \u00eatre accord\u00e9 pour vous soutenir dans votre projet innovant. Ce dispositif fiscal est destin\u00e9 aux petites et moyennes entreprises. Quelles sont les conditions ? Quels sont les projets \u00e9ligibles ? Quel est le montant de cette aide ? Qui peut b\u00e9n\u00e9ficier du cr\u00e9dit d'imp\u00f4t innovation ? Votre entreprise peut [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":2,"views":2384,"viewed_at":"1778492324","newsletter":"1","_yoast_wpseo_primary_category":80,"footnotes":""},"categories":[219,79,80],"tags":[],"class_list":["post-10878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-comptabilite-fiscalite","category-la-fiscalite"],"yoast_head":"<title>Le cr\u00e9dit d&#039;imp\u00f4t innovation - CII - La fiscalit\u00e9 - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le cr\u00e9dit d&#039;imp\u00f4t innovation a \u00e9t\u00e9 mis en place pour vous soutenir les TPE et PME dans leur projet d&#039;innovation. Quelles sont les conditions ? Quels sont les projets \u00e9ligibles ? 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Quelles sont les conditions ? Quels sont les projets \u00e9ligibles ? 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