{"id":184183,"date":"2023-12-14T22:16:59","date_gmt":"2023-12-14T21:16:59","guid":{"rendered":"https:\/\/group-gac.com\/?p=184183"},"modified":"2023-12-14T22:17:00","modified_gmt":"2023-12-14T21:17:00","slug":"comment-justifier-les-travaux-de-sous-traitance-pour-securiser-votre-cir-cii","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/how-to-justify-subcontracting-work-to-secure-your-cir-cii\/","title":{"rendered":"How to justify subcontracting work to secure your CIR \/ CII?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"184183\" class=\"elementor elementor-184183\" 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-5016ef7 elementor-widget elementor-widget-heading\" data-id=\"5016ef7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which employees can be included in your CIR \/ CII?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca14deb elementor-widget elementor-widget-text-editor\" data-id=\"ca14deb\" 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>It is essential to justify the amounts spent on subcontracting or outsourced R&amp;D, since they <strong>account for around 15% of the budget allocated to the research and innovation tax credit<\/strong> (CIR and CII).<\/p><p>Our experts would like to draw your attention to the fact that the following assumption is not always correct: \"the simple attribution of an invoice to an eligible project automatically confers the same status\", if you wish to secure your CIR \/ CII declaration. Follow our specialist's advice to find out more!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e09e262 e-con-full e-flex e-con e-parent\" data-id=\"e09e262\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4324a3c 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=\"4324a3c\" 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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 110c23.196 0 42 18.804 42 42s-18.804 42-42 42-42-18.804-42-42 18.804-42 42-42zm56 254c0 6.627-5.373 12-12 12h-88c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h12v-64h-12c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h64c6.627 0 12 5.373 12 12v100h12c6.627 0 12 5.373 12 12v24z\"><\/path><\/svg>\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 outsourcing R&amp;D or innovation work? \t\t\t\t\t<\/h2>\n\t\t\t\t\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:\/\/finamatic.group-gac.com\/estimer-mon-cir-cii\/\">\n\t\t\t\t\t\tEstimate your CIR \/ CII thanks to MyCIR!\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 class=\"elementor-element elementor-element-2060336 elementor-widget elementor-widget-heading\" data-id=\"2060336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do you justify the eligibility of your outsourced R&amp;D work?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91f5483 elementor-widget elementor-widget-text-editor\" data-id=\"91f5483\" 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>In addition to demonstrating that the people involved in your project are eligible in terms of skills and tasks, it is equally important to <strong>prove that the work covered by a subcontracting invoice is eligible.<\/strong><\/p><p>We generally identify <strong>two categories of intervention :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-304ee7e elementor-widget elementor-widget-heading\" data-id=\"304ee7e\" 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\">1. the work is carried out by a subcontractor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f27d8c elementor-widget elementor-widget-text-editor\" data-id=\"6f27d8c\" 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 invoicing of a service is considered eligible for the CIR \/ CII when <strong>work entrusted to an approved service provider<\/strong> and are essential for <strong>carry out the R&amp;D&amp;I project directed by the customer.\u00a0<\/strong><\/p><p>In the case of a tax audit, the auditor will focus his investigation on several elements to verify this:<\/p><ul><li><strong>CIR or CII approval certificate<\/strong> issued by the MESRI for the service provider, recognizing its competence to intervene in a research and development or innovation project;<\/li><li><strong>The contract<\/strong>which must clearly specify the work entrusted to the service provider and be consistent with its execution;<\/li><li><strong>The invoice<\/strong>which must show the precise wording and breakdown of the amount, and be consistent with the contract and the work performed;<\/li><li><strong>The service provider's deliverables<\/strong>These must be integrated into the description and justification of the customer's project.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95d86f elementor-widget elementor-widget-heading\" data-id=\"d95d86f\" 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\">2. subcontracted work is carried out by the company itself<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77c536e elementor-widget elementor-widget-text-editor\" data-id=\"77c536e\" 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>Despite the fact that this is a subcontracting expense where the employee joins the client company's teams to carry out his work, it is important to <strong>refer to the same evidence as described for internal personnel costs<\/strong> (<em>see article : <a href=\"https:\/\/group-gac.com\/en\/cir-cii-personnels-valorisables-secure-your-dimpot-credit\/\">CIR &amp; CII: how to optimize and secure your tax credit?<\/a><\/em>).<\/p><p>This means <strong>prove that the service provider is qualified and has carried out operations essential to the R&amp;D or innovation project.<\/strong><\/p><p>It is therefore essential to<strong> provide a personalized justification of your work<\/strong>Simply having worked on the project will not be considered a valid argument without further clarification.<\/p><p><strong>A word of caution: the auditor often questions this type of expenditure.<\/strong>This is because it is perceived as support in terms of capacity (a need for temporary manpower) rather than specialty (a need for expertise).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0903a1c e-con-full e-flex e-con e-parent\" data-id=\"0903a1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55849c2 elementor-widget elementor-widget-text-editor\" data-id=\"55849c2\" 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>Our action set a precedent: during proceedings before the Paris Administrative Court of Appeal (28\/06\/2022, N\u00b0 21PA04372, Affaire ARKAMYS), we succeeded in <strong>defend the value of employees working on site, by presenting a detailed table of the number of hours devoted by each valued employee.<\/strong> This table was created from data extracted from a software program that tracks project progress by breaking down tasks, components and time spent, and assigning them to developers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef5c5e elementor-widget elementor-widget-spacer\" data-id=\"4ef5c5e\" 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-2676de6 elementor-widget elementor-widget-heading\" data-id=\"2676de6\" 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\">With over 20 years' expertise in the CIR and CII, G.A.C. Group has developed a range of support services to meet your needs and secure your tax credit, making it a sustainable source of financing for your innovation.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19e88c2 e-con-full e-flex e-con e-parent\" data-id=\"19e88c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9870ff7 e-flex e-con-boxed e-con e-parent\" data-id=\"9870ff7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ac3795 e-flex e-con-boxed e-con e-parent\" data-id=\"2ac3795\" 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-b735380 elementor-widget elementor-widget-image\" data-id=\"b735380\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR.png\" class=\"attachment-large size-large wp-image-175076\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-790ee7c elementor-widget elementor-widget-heading\" data-id=\"790ee7c\" 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\">MyCIR <br>\nfor start-ups, VSEs and SMEs<br>\n3 R&amp;D&amp;I projects maximum\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62aadb5 elementor-widget elementor-widget-text-editor\" data-id=\"62aadb5\" 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>You want to manage your CIR \/ CII by <strong>complete autonomy<\/strong> and benefit from our expertise to secure your declaration?<\/p><p><em>For only \u20ac2,500 excl. tax\/year <\/em><em>(package only)<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a247b77 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a247b77\" 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\" href=\"https:\/\/finamatic.group-gac.com\/\">\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\">Discover our offer<\/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<div class=\"elementor-element elementor-element-cb18421 e-flex e-con-boxed e-con e-parent\" data-id=\"cb18421\" 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-b0943fb elementor-widget elementor-widget-image\" data-id=\"b0943fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"202\" height=\"233\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/logo_GAC.svg\" class=\"attachment-large size-large wp-image-147950\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c42240 elementor-widget elementor-widget-heading\" data-id=\"7c42240\" 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\">Customized support\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-692a114 elementor-widget elementor-widget-text-editor\" data-id=\"692a114\" 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>You prefer a <strong>ad hoc or long-term support<\/strong> with a structuring approach to your CIR\/CII?<\/p><p><em>On request<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3ff8f8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d3ff8f8\" 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\" href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">\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\">Discover our offer<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d271f45 e-flex e-con-boxed e-con e-parent\" data-id=\"d271f45\" 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-dc5c6c0 elementor-widget elementor-widget-spacer\" data-id=\"dc5c6c0\" 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-a55f581 elementor-widget elementor-widget-heading\" data-id=\"a55f581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Article written by <\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97c23df e-con-full e-flex e-con e-parent\" data-id=\"97c23df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e5f39c elementor-widget elementor-widget-image\" data-id=\"2e5f39c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-300x300.png\" class=\"attachment-medium size-medium wp-image-124053\" alt=\"Axel Merlin - Innovation Activity Manager\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1b31ab e-con-full e-flex e-con e-parent\" data-id=\"e1b31ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd2076 elementor-widget elementor-widget-heading\" data-id=\"7bd2076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Axel merlin<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90f36c1 elementor-widget elementor-widget-heading\" data-id=\"90f36c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Innovation Activity Manager\nat G.A.C. Group\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e04f50 elementor-widget elementor-widget-spacer\" data-id=\"9e04f50\" 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>\n\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-418ba62 e-flex e-con-boxed e-con e-parent\" data-id=\"418ba62\" 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-209c6c2 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"209c6c2\" 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\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/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-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" 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