Subcontractor approval for the CIR is essential for the principal to be able to declare the subcontractor to the CIR. research tax credit research work entrusted to the third party. Expenditure subcontracted to unapproved organizations is excluded from the CIR base.
Approval (first application and renewal) is granted by decision of the Minister for Research, after examination of a complete application file submitted in advance.
The campaign for the first applications for CIR approval has been open since January 1.er January to March 31, 2025.
In the case of a first application, the file must be sent to the Ministry of Research. between 1er January and March 31 of the year requestedFailing this, approval will be granted for the following year.
By way of example: for approval from 2025 onwards, the initial application must be sent to the Ministry of Research between 1 January and 31 December.er and March 31, 2025.
The Ministry's experts in charge of examining applications for approval are becoming increasingly demanding. To meet deadlines, it is essential that files are sent in complete, especially if they are sent at the last minute..
The the choice of the research project to be presented must be carefully selectedto demonstrate that the company applying for approval has carried out scientific research operations under its own responsibility and using its own resources, and to provide a set of supporting documents.
Don't hesitate to contact us if you'd like to be supported in this last-minute process and optimize your chances of obtaining a favorable decision for your approval application, whether for yourself or for your subcontractor.
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