{"id":361060,"date":"2025-07-16T11:26:46","date_gmt":"2025-07-16T09:26:46","guid":{"rendered":"https:\/\/group-gac.com\/?p=361060"},"modified":"2025-07-16T11:33:53","modified_gmt":"2025-07-16T09:33:53","slug":"cir-et-prototypes-les-amortissements-sont-ils-toujours-eligibles","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-and-prototypes-are-depreciations-still-eligible\/","title":{"rendered":"CIR and prototypes: are depreciations still eligible?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"361060\" class=\"elementor elementor-361060\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3400ad e-con-full e-flex e-con e-parent\" data-id=\"a3400ad\" 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-809b03c elementor-widget elementor-widget-text-editor\" data-id=\"809b03c\" 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>A recent ruling clarifies the expenses eligible for the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">research tax credit<\/a> (CIR). <strong>Can depreciation allowances for prototypes be considered as expenses eligible for the CIR?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25a8fbc elementor-widget elementor-widget-heading\" data-id=\"25a8fbc\" 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\">Legal context: a recurring question about the eligibility of prototypes for the CIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0972d33 elementor-widget elementor-widget-text-editor\" data-id=\"0972d33\" 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 judges of the Douai Administrative Court of Appeal had to rule on the eligibility of depreciation linked to prototypes in the CIR.<\/p>\n<p>In a recent ruling (CAA de DOUAI, 4\u00e8me chambre, 19 juin 2025, 24DA01095, In\u00e9dit au recueil Lebon), they indicated that the CIR applies to expenses corresponding to depreciation of fixed assets used to carry out research operations, in particular those contributing to the design of a prototype, but is not open to depreciation of the prototype itself, considered as the final result of the research.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e6b721 elementor-widget elementor-widget-heading\" data-id=\"1e6b721\" 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\">Analysis of the Douai Administrative Court of Appeal ruling<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-469ef20 elementor-widget elementor-widget-heading\" data-id=\"469ef20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Dispute over depreciation of prototypes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99df4de elementor-widget elementor-widget-text-editor\" data-id=\"99df4de\" 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>A company declared CIR and requested reimbursement. The tax authorities refused to reimburse the portion relating to the depreciation of prototypes, deeming them ineligible for the CIR. The TA de Rouen rejected the claim, and the company appealed to the CAA de Douai.<\/p>\n<p>The CAA Douai confirms the position of the administration and the TA of Rouen:<\/p>\n<ul>\n<li><strong>Only the depreciation of fixed assets used to design prototypes is eligible for the CIR.<\/strong> (article 244 quater B II-a of the CGI).<\/li>\n<li><strong>Depreciation of the prototype itself, as the end result of research or experimental development, is not eligible.<\/strong>.<\/li>\n<li>Thus, even if prototypes have been manufactured from new, capitalized components, they are not eligible for the CIR once they have been built.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3762c2f elementor-widget elementor-widget-heading\" data-id=\"3762c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">A clear position on the notion of the end result of research<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6314401 elementor-widget elementor-widget-text-editor\" data-id=\"6314401\" 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><strong>The court draws an essential distinction between<\/strong> :<\/p>\n<ul>\n<li><strong>Fixed assets<\/strong> used to carry out research operations (e.g. machines, laboratory equipment).<\/li>\n<li><strong>And the prototypes themselves<\/strong>These are the results of research, not the tools used to carry it out.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84ee957 elementor-widget elementor-widget-heading\" data-id=\"84ee957\" 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\">Our tax experts' analysis of eligible fixed assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12d1c66 elementor-widget elementor-widget-heading\" data-id=\"12d1c66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">The prototype: a result, not a research tool<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c0c28d elementor-widget elementor-widget-text-editor\" data-id=\"5c0c28d\" 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>According to the judges of the Administrative Court of Appeal, only fixed assets directly used to carry out research are eligible for the CIR.<\/p>\n<p>They believe that prototypes, even immobilized ones, are not immobilized if they are not used for other research, but are themselves the object of research.<br \/>So, <strong>companies that include depreciation of prototypes in their CIR base run the risk of a tax reassessment in light of this decision<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa09af elementor-widget elementor-widget-heading\" data-id=\"9fa09af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Points to watch: what to distinguish in declared expenses<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b74d82e elementor-widget elementor-widget-text-editor\" data-id=\"b74d82e\" 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>Even if the components used to create a prototype are purchased new and capitalized, a distinction must be made between :<\/p>\n<ul>\n<li>Parts and equipment used during research (eligible)<\/li>\n<li>The final prototype (not eligible)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab5009 elementor-widget elementor-widget-heading\" data-id=\"5ab5009\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Best practices for securing your CIR return<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5963088 elementor-widget elementor-widget-text-editor\" data-id=\"5963088\" 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 a company benefiting from the CIR and wishing to comply with this position, it will be necessary to :<\/p>\n<ul>\n<li><strong>Clearly identify fixed assets used for research<\/strong> (machines, software, test benches...),<\/li>\n<li><strong>Justify their direct use in R&amp;D operations<\/strong>,<\/li>\n<li><strong>Exclude depreciation<\/strong> relative :<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>To final prototypes<\/li>\n<li>Pilot plants once completed and tested<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong><u>Avoid<\/u><\/strong> :<\/p>\n<ul>\n<li>Include the depreciation of a prototype in the CIR if it is the object of the project, even if it has been capitalized.<\/li>\n<li>Indiscriminate inclusion of depreciation allowances without justification for their use in R&amp;D.<\/li>\n<\/ul>\n<p>The decision imposes a <strong>increased vigilance in the assembly and <\/strong><a href=\"https:\/\/group-gac.com\/en\/webinar-cir-controle-fiscal\/\" target=\"_blank\" rel=\"noopener\"><strong>justification of CIR claims<\/strong><\/a>If you don't, your application will be rejected in whole or in part, and you will be liable to a dispute with the authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50e9d9a elementor-widget elementor-widget-text-editor\" data-id=\"50e9d9a\" 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><em>Source<\/em><em> :<\/em><\/p>\n<p><a href=\"https:\/\/www.doctrine.fr\/d\/CAA\/Douai\/2025\/CETATEXT000051831107\" target=\"_blank\" rel=\"noopener\">https:\/\/www.doctrine.fr\/d\/CAA\/Douai\/2025\/CETATEXT000051831107<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fc9057 e-flex e-con-boxed e-con e-parent\" data-id=\"4fc9057\" 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-ade9c8b elementor-widget elementor-widget-spacer\" data-id=\"ade9c8b\" 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-02898b7 elementor-widget elementor-widget-heading\" data-id=\"02898b7\" 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\">Would you like to check the eligibility of your expenses for the CIR? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3037eb elementor-widget elementor-widget-heading\" data-id=\"e3037eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ask our tax experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af0f51e elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"af0f51e\" data-element_type=\"widget\" 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