{"id":124879,"date":"2023-03-08T17:42:52","date_gmt":"2023-03-08T16:42:52","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=124879"},"modified":"2023-05-24T14:34:44","modified_gmt":"2023-05-24T12:34:44","slug":"credit-impot-innovation-cii-nouveautes-en-2023","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/innovation-tax-credit-cii-new-in-2023\/","title":{"rendered":"Innovation tax credit (ITC): what changes in 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"124879\" class=\"elementor elementor-124879\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f467f52 elementor-widget elementor-widget-text-editor\" data-id=\"f467f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>First of all, let's remember that the Finance Law for 2022, <strong>extends the ITC to December 31, 2024<\/strong> instead of December 31, 2022.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9149484 e-con-full article-contenu e-flex e-con e-parent\" data-id=\"9149484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65d81a2 elementor-widget elementor-widget-heading\" data-id=\"65d81a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">What's new in 2023 for the innovation tax credit (ITC)? <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa2ae5 elementor-widget elementor-widget-spacer\" data-id=\"6aa2ae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd33ce7 elementor-widget elementor-widget-heading\" data-id=\"cd33ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ITC: what about expenses incurred in 2023 and 2024?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c29050 elementor-widget elementor-widget-text-editor\" data-id=\"3c29050\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For expenditures incurred in calendar years 2023 and 2024, <strong>the calculation of the innovation tax credit is modified<\/strong> in order to bring it in line with European legislation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d6903f elementor-widget elementor-widget-heading\" data-id=\"2d6903f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Operating expenses and ITC: no more!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8dc0fc elementor-widget elementor-widget-text-editor\" data-id=\"f8dc0fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Previously, operating expenses (a lump sum of 75% of depreciation expenses and 43% of personnel expenses) were an integral part of the ITC calculation. Starting in 2023: these <strong>expenses are eliminated<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f97e50 elementor-widget elementor-widget-heading\" data-id=\"1f97e50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Evolution of the ITC rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5987608 elementor-widget elementor-widget-text-editor\" data-id=\"5987608\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2023 and 2024 innovation tax credit rate is now <strong>set at 30%<\/strong> instead of 20%.<\/p><p>Special case of <strong>DOM<\/strong> (overseas departments): the rate of the innovation tax credit for companies located in the DOM is <strong>set at 60%<\/strong> instead of 40%.<\/p><p>For facilities located in <strong>Corsica<\/strong>, the <strong>ITC rate is unchanged<\/strong>\u00a040% for small businesses and 35% for medium businesses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57e75d8 elementor-widget elementor-widget-heading\" data-id=\"57e75d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Evolution of the ITC cap<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aaa349 elementor-widget elementor-widget-text-editor\" data-id=\"2aaa349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The maximum amount of eligible expenses retained remains fixed at 400 000 \u20ac. The <strong>maximum innovation tax credit<\/strong> from 80,000 to <strong>120 000 \u20ac per year<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec2bb84 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"ec2bb84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-framed elementor-shape-circle\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gac gac-account-check\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAre you eligible for the ITC?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTake the eligibility test!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/mygac.app\/registermycix\/company\">\n\t\t\t\t\t\tClick here\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a87882e e-flex e-con-boxed e-con e-parent\" data-id=\"a87882e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed04822 elementor-widget elementor-widget-spacer\" data-id=\"ed04822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6150ae4 e-flex e-con-boxed e-con e-parent\" data-id=\"6150ae4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bec079 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6bec079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/group-gac.com\/en\/newsletter\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Subscribe to the tax news newsletter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Find out what's new in 2023 regarding the Innovation Tax Credit (ITC) in this article: calculation, rates, operating expenses, case of the DOM<\/p>","protected":false},"author":43,"featured_media":124882,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Cr\u00e9dit imp\u00f4t innovation (CII) : ce qui change en 2023","_seopress_titles_desc":"D\u00e9couvrez les nouveaut\u00e9s 2023 concernant le Cr\u00e9dit Imp\u00f4t Innovation (CII) dans cet article : calcul, taux, d\u00e9penses de fonctionnement, cas des 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