A company specializing in the design of industrial equipment, having developed a software protected by copyrightchallenged before the administrative court the rejection of his request to benefit from the reduced tax rate of 10 % (IP Box) for the 2020 and 2021 financial years, following the failure to exercise the tax option in the annual returns.
Case law favorable to the taxpayer
On February 4, 2025, the LYON administrative court ruled that it was possible to opt for the IP Box tax regime of article 238 of the CGI as part of a contentious claim, even if this option was not declared within the specified timeframe for annual tax returns.
So, the option can be validated within the two-year claim periodin accordance with article R. 196-1 of the French Tax Code. It also confirmed that the software package developed by the company was eligible for separate taxation at the reduced rate of 10 %, enabling it to benefit from the IP Box tax advantage for the years 2020 and 2021.
In conclusion, this decision opens up the possibility for companies to correct certain tax omissions by filing a claim.Even for fiscal years that have already been declared, as long as this is done within the legal deadlines for contentious claims.
This decision offers a greater flexibilityenabling companies to better manage their tax options and optimize their tax situation.
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