TA Paris, December 4, 2025, No. 2316919 (SAS Agorapulse) : an interesting case law clarifying the procedure for retroactive or corrective declarations for the IP Box regime (Article 238 of the General Tax Code).
The Paris Administrative Court has issued a important decision regarding the IP Box scheme, providing useful insights into reporting procedures, the scope of documentation requirements, and the application of the regime to SaaS models. This decision helps to clarify a still-recent mechanism that often raises questions for tax, finance, and R&D departments.
General scope of the decision
Case law specifies the rules governing corrective or retroactive declarations applicable to IP Box, and the limits of the documentary requirements that the administration may impose.
IP Box: scope of supporting documentation required by the CGI
The court ruled that the company could not be criticized for not having attached the documentation required under Article L. 13 BA of the LPF in support of its contentious claim. This documentation must only be made available to the administration in the event of an accounting audit, and not provided spontaneously in support of the claim.
Amended declaration: confirmation of the possibility of retroactive opting in
More traditional: the decision confirms the possibility of exercising the option for the regime under Article 238 of the French General Tax Code (IP Box) by means of amended returns, filed within the complaint period.
IP Box and SaaS software: confirmation of eligibility and methodology
The decision acknowledges that an activity of Software operated in SaaS mode may be eligible for the IP Box regime., subject to isolating, in the invoiced price, the portion corresponding to the remuneration for the protected software. It confirms that income derived from a SaaS offering may, in principle, fall within the scope of Article 238 of the French General Tax Code (CGI) when the company can justify R&D expenses and the qualification of its software assets.
Is your software eligible for the IP Box?
Structuring case law for a still-young system
In conclusion, this welcome case law continues to shape the contours of a system that is still in its infancy and which leaves taxpayers facing certain uncertainties when calculating their tax benefits.
Secure your IP BOX
The clarifications provided by the Paris Administrative Court highlight the importance of rigorous reporting and documentation. Our expertise guarantees secure application of Article 238 of the French General Tax Code.
