{"id":9797,"date":"2019-04-24T00:00:00","date_gmt":"2019-04-24T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/obligation-declarative-cir\/"},"modified":"2019-04-24T00:00:00","modified_gmt":"2019-04-24T00:00:00","slug":"obligation-declarative-cir","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/obligation-declarative-cir\/","title":{"rendered":"CIR : report de la nouvelle obligation d\u00e9clarative"},"content":{"rendered":"<p>Jusqu\u2019\u00e0 pr\u00e9sent, les entreprises dont les <strong>d\u00e9penses de recherche<\/strong> d\u00e9passaient 100\u00a0M\u20ac par an devaient annexer \u00e0 leur d\u00e9claration de cr\u00e9dit d\u2019imp\u00f4t recherche (<strong>CIR<\/strong>) n\u00b0\u00a02069-A un \u00e9tat sp\u00e9cial n\u00b0\u202f2069-A-1. Cette annexe permettant, en particulier, de d\u00e9crire la nature des travaux en cours.<\/p>\n<section class=\"annotation\">\n<ul>\n<li>Pr\u00e9cision : les entreprises relevant de l\u2019<strong>imp\u00f4t sur le revenu<\/strong> joignent la d\u00e9claration de CIR \u00e0 leur d\u00e9claration de r\u00e9sultats tandis que celles soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s la d\u00e9posent en m\u00eame temps que le relev\u00e9 de solde de cet imp\u00f4t.<\/li>\n<\/ul>\n<\/section>\n<p>La derni\u00e8re loi de finances a abaiss\u00e9 de 100 \u00e0 2\u00a0M\u20ac le seuil de cette obligation pour les d\u00e9clarations d\u00e9pos\u00e9es \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2019. D\u00e9sormais, les entreprises dont les d\u00e9penses de recherche exc\u00e8dent 2\u00a0M\u20ac doivent donc joindre un \u00e9tat sp\u00e9cial.<\/p>\n<p>Toutefois, le gouvernement vient d\u2019annoncer qu\u2019une tol\u00e9rance administrative est mise en \u0153uvre pour 2019 d\u00e8s lors que cette nouvelle <strong>obligation d\u00e9clarative<\/strong> pourrait constituer une charge administrative significative pour les plus petites entreprises et celles en phase d\u2019amor\u00e7age. Ainsi, cette ann\u00e9e, les entreprises qui ont engag\u00e9 des d\u00e9penses de recherche comprises entre 2 et 100\u00a0M\u20ac sont finalement dispens\u00e9es du d\u00e9p\u00f4t de l\u2019annexe. Comme auparavant, seules les entreprises qui r\u00e9alisent plus de 100\u00a0M\u20ac de d\u00e9penses de recherche sont donc concern\u00e9es par la prochaine \u00e9ch\u00e9ance.<\/p>\n<section class=\"annotation\">\n<ul>\n<li>\u00c0 noter : France Strat\u00e9gie a mis en ligne un rapport de la Commission nationale d\u2019\u00e9valuation des politiques d\u2019innovation sur le cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) \u00e0 la suite de la r\u00e9forme de 2008. Il permet de constater que le CIR a rempli son objectif principal\u00a0: permettre aux entreprises d\u2019accro\u00eetre leurs capacit\u00e9s en mati\u00e8re de R&#038;D, et ce malgr\u00e9 les effets d\u00e9pressifs de la crise \u00e9conomique et de la d\u00e9sindustrialisation. En revanche, son montant a \u00e9t\u00e9 multipli\u00e9 par\u00a03 depuis cette r\u00e9forme. Avec un co\u00fbt budg\u00e9taire de pr\u00e8s de 6\u00a0Md\u20ac, il repr\u00e9sente la 2<sup>e<\/sup>\u00a0d\u00e9pense fiscale de l\u2019\u00c9tat.<\/li>\n<\/ul>\n<blockquote><p>Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 <a title=\"Contactez-nous\" href=\"fr\/contact\">contacter le cabinet Abeille &#038; Associ\u00e9s<\/a>.<\/p><\/blockquote>\n<p>Article publi\u00e9 le <time>24 avril 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0 Les Echos Publishing\u00a0&#8211;\u00a02019<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>En 2019, les entreprises r&eacute;alisant des d&eacute;penses de recherche inf&eacute;rieures &agrave; 100&nbsp;M&euro; sont dispens&eacute;es du d&eacute;p&ocirc;t de l&rsquo;annexe n&deg;&nbsp;2069-A-1 &agrave; la d&eacute;claration de cr&eacute;dit d&rsquo;imp&ocirc;t recherche (CIR).<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9797","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CIR : report de la nouvelle obligation d\u00e9clarative | Abeille Avocats<\/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:\/\/abeille.law\/obligation-declarative-cir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIR : report de la nouvelle obligation d\u00e9clarative | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"En 2019, les entreprises r&eacute;alisant des d&eacute;penses de recherche inf&eacute;rieures &agrave; 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