{"id":478750,"date":"2026-04-21T13:31:55","date_gmt":"2026-04-21T11:31:55","guid":{"rendered":"https:\/\/group-gac.com\/?p=478750"},"modified":"2026-04-21T14:50:11","modified_gmt":"2026-04-21T12:50:11","slug":"cico-2026-prorogation-bofip","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cico-2026-bofip-extension\/","title":{"rendered":"CICo 2026: extension until 2028 and BOFiP clarification on the collaborative research tax credit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"478750\" class=\"elementor elementor-478750\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16bb052 e-con-full e-flex e-con e-child\" data-id=\"16bb052\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d352d9 e-con-full e-flex e-con e-child\" data-id=\"5d352d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf88d53 elementor-widget elementor-widget-heading\" data-id=\"bf88d53\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prorogation du CICo : une clarification du BOFiP qui s\u00e9curise les strat\u00e9gies de R&amp;D collaborative<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-921da71 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"921da71\" 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>La mise \u00e0 jour du Bulletin officiel des finances publiques (BOFiP) du 1er avril 2026 vient confirmer la prorogation du cr\u00e9dit d\u2019imp\u00f4t en faveur de la recherche collaborative (CICo).<\/p><p>Au-del\u00e0 de cette extension, l\u2019administration fiscale apporte une lecture stabilis\u00e9e du dispositif, essentielle pour les entreprises ayant engag\u00e9 ou structurant des projets de recherche en partenariat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c709ed elementor-widget elementor-widget-heading\" data-id=\"2c709ed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CICo : un dispositif prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2028<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6f16e8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e6f16e8\" 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>Le CICo, codifi\u00e9 \u00e0 l\u2019article 244 quater B bis du code g\u00e9n\u00e9ral des imp\u00f4ts, b\u00e9n\u00e9ficie aux entreprises industrielles, commerciales ou agricoles qui concluent un contrat de collaboration avec un ou plusieurs organismes de recherche et de diffusion des connaissances (ORDC).<\/p><p>Le BOFiP pr\u00e9cise d\u00e9sormais que le dispositif s\u2019applique aux contrats conclus :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf1d283 e-con-full e-flex e-con e-child\" data-id=\"cf1d283\" 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-9673fac e-con-full e-flex e-con e-child\" data-id=\"9673fac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99ac625 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"99ac625\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-quote2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edb6ced e-con-full e-flex e-con e-child\" data-id=\"edb6ced\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2caa1ef elementor-widget elementor-widget-text-editor\" data-id=\"2caa1ef\" 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>\u00ab \u00e0 compter du 1er janvier 2022 et jusqu&rsquo;au 31 d\u00e9cembre 2028 \u00bb<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-054f170 elementor-widget elementor-widget-heading\" data-id=\"054f170\" 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\">BOI-BIC-RICI-\u00a71<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca5b9a7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ca5b9a7\" 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>Cette \u00e9volution r\u00e9sulte de l\u2019article 37 de la<strong> <a href=\"https:\/\/group-gac.com\/dossier-loi-finances-2026-entreprises\/\">loi n\u00b0 2026-103 du 19 f\u00e9vrier 2026 de finances pour 2026<\/a><\/strong>, prolongeant le dispositif de trois ann\u00e9es suppl\u00e9mentaires.<\/p><p>Le BOFiP rappelle en ce sens :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15635ee e-con-full e-flex e-con e-child\" data-id=\"15635ee\" 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-7c9b8ed e-con-full e-flex e-con e-child\" data-id=\"7c9b8ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9047cfa elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9047cfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-quote2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b91bba7 e-con-full e-flex e-con e-child\" data-id=\"b91bba7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb7d30 elementor-widget elementor-widget-text-editor\" data-id=\"afb7d30\" 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>\u00ab Initialement born\u00e9 au 31 d\u00e9cembre 2025 [\u2026], le dispositif a \u00e9t\u00e9 prorog\u00e9 [\u2026] jusqu&rsquo;au 31 d\u00e9cembre 2028 \u00bb<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4ed4fc elementor-widget elementor-widget-heading\" data-id=\"d4ed4fc\" 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\">BOFiP<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c29cdc elementor-widget elementor-widget-heading\" data-id=\"5c29cdc\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CICo 2026 : continuit\u00e9 du dispositif d\u00e8s le 1er janvier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2cf6d1 elementor-widget elementor-widget-heading\" data-id=\"d2cf6d1\" 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\">\u00c9ligibilit\u00e9 des contrats conclus d\u00e9but 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e767962 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e767962\" 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>La r\u00e9daction du BOFiP, en coh\u00e9rence avec la loi de finances, conduit \u00e0 une cons\u00e9quence op\u00e9rationnelle majeure : en l\u2019absence de disposition sp\u00e9cifique relative \u00e0 une entr\u00e9e en vigueur diff\u00e9r\u00e9e, la prorogation couvre les contrats conclus sur l\u2019ensemble de l\u2019ann\u00e9e 2026, y compris ceux sign\u00e9s ant\u00e9rieurement \u00e0 la promulgation de la loi.<\/p><p><strong>Les contrats conclus entre le 1er janvier 2026 et le 19 f\u00e9vrier 2026 doivent ainsi \u00eatre consid\u00e9r\u00e9s comme \u00e9ligibles au CICo<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edcd6e2 elementor-widget elementor-widget-heading\" data-id=\"edcd6e2\" 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\">Une s\u00e9curisation des d\u00e9cisions d\u2019investissement en R&amp;D<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bf7cf9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8bf7cf9\" 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>Cette interpr\u00e9tation, conforme aux principes d\u2019application des textes fiscaux, permet d\u2019<strong>\u00e9viter toute rupture du dispositif<\/strong> et s\u00e9curise les d\u00e9cisions d\u2019investissement prises en d\u00e9but d\u2019exercice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf8474 elementor-widget elementor-widget-heading\" data-id=\"3cf8474\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cr\u00e9dit d\u2019imp\u00f4t recherche collaborative (CICo) : un levier structurant pour l\u2019innovation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-480cdda elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"480cdda\" 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>La prorogation du <a href=\"https:\/\/group-gac.com\/cico-comment-securiser-votre-declaration\/\">CICo<\/a> s\u2019inscrit dans une <strong>logique de continuit\u00e9 du soutien public \u00e0 l\u2019innovation collaborative<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e368d23 e-con-full e-flex e-con e-child\" data-id=\"e368d23\" 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-4eba420 elementor-widget elementor-widget-heading\" data-id=\"4eba420\" 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\">Les b\u00e9n\u00e9fices du CICo pour votre strat\u00e9gie d'innovation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-071eb3e elementor-widget elementor-widget-text-editor\" data-id=\"071eb3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Structurer des partenariats avec des acteurs acad\u00e9miques ou institutionnels,<\/li><li>Partager les risques li\u00e9s \u00e0 la R&amp;D,<\/li><li>Optimiser le financement global des projets innovants, en compl\u00e9ment du CIR et du CII.<\/li><\/ul>\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-738526d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"738526d\" 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>Dans un contexte de recherche accrue de s\u00e9curisation fiscale, le <strong>CICo s\u2019impose comme un outil \u00e0 forte valeur ajout\u00e9e dans la structuration des projets de recherche partenariale<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83fd8ea elementor-widget elementor-widget-heading\" data-id=\"83fd8ea\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u00e9curiser le CICo : enjeux fiscaux, juridiques et techniques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbddc93 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cbddc93\" 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>La s\u00e9curisation du CICo suppose une <strong>approche rigoureuse \u00e0 la fois fiscale, juridique et technique<\/strong>.<\/p><p>Dans un contexte de s\u00e9curisation accrue des dispositifs fiscaux li\u00e9s \u00e0 l\u2019innovation et de vigilance particuli\u00e8re de l\u2019administration sur les montages collaboratifs, le CICo implique une analyse rigoureuse des projets, des partenaires et des modalit\u00e9s contractuelles.<\/p><p>La correcte qualification des collaborations, la conformit\u00e9 des contrats avec les exigences du dispositif et la justification des d\u00e9penses associ\u00e9es constituent des pr\u00e9requis essentiels pour <strong>s\u00e9curiser l\u2019\u00e9ligibilit\u00e9 au cr\u00e9dit d\u2019imp\u00f4t recherche collaborative<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0f6105 e-con-full e-flex e-con e-child\" data-id=\"c0f6105\" 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-c2926d1 elementor-widget elementor-widget-heading\" data-id=\"c2926d1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">G.A.C. Group accompagne les entreprises dans :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b631879 elementor-widget elementor-widget-text-editor\" data-id=\"b631879\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>L\u2019analyse et la validation de l\u2019\u00e9ligibilit\u00e9 de leurs projets de R&amp;D collaborative,<\/li><li>La qualification des organismes de recherche partenaires (ORDC),<\/li><li>La revue et la structuration des contrats de collaboration au regard des crit\u00e8res fiscaux et r\u00e9glementaires,<\/li><li>Le pilotage de la <a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\">strat\u00e9gie fiscale de l\u2019innovation<\/a> (CIR, CII, CICo, IP Box\u2026)<\/li><li>La fiabilisation des d\u00e9clarations et la s\u00e9curisation des positions en cas de <a href=\"https:\/\/group-gac.com\/fiscalite-innovation-controle-cir-cii-ipbox\/\" target=\"_blank\" rel=\"noopener\">contr\u00f4le<\/a>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5439376 e-con-full e-transform e-flex e-con e-child\" data-id=\"5439376\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-9aaef04 e-con-full e-flex e-con e-child\" data-id=\"9aaef04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9220c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5c9220c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-calendar2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e75ee67 e-con-full e-flex e-con e-child\" data-id=\"e75ee67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6428fe2 elementor-widget elementor-widget-heading\" data-id=\"6428fe2\" 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\">Passez \u00e0 l'action<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-657cf30 elementor-widget elementor-widget-text-editor\" data-id=\"657cf30\" 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><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\">Prenez RDV avec un expert en strat\u00e9gie fiscale de l\u2019innovation<\/a><\/strong><\/span><\/p>\t\t\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-a3843a8 e-con-full e-flex e-con e-child\" data-id=\"a3843a8\" 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-0fea1cb e-con-full e-flex e-con e-child\" data-id=\"0fea1cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a894e6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1a894e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-link\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7f05de e-con-full e-flex e-con e-child\" data-id=\"f7f05de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c38f264 elementor-widget elementor-widget-text-editor\" data-id=\"c38f264\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"article-section\"><div class=\"source-bar\">Source : <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13778-PGP.html\/identifiant=BOI-BIC-RICI-10-15-20260401\">BOFiP<\/a><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\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-d5327d3 e-con-full e-flex e-con e-child\" data-id=\"d5327d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac836e elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"2ac836e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Prorogation du CICo : clarification BOFiP<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Dispositif prolong\u00e9 jusqu'en 2028<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Continuit\u00e9 du CICo en 2026<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Le CICo, levier d'innovation<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> S\u00e9curisation fiscale et juridique<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Accompagnement strat\u00e9gique G.A.C.<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> FAQ : Cr\u00e9dit d'imp\u00f4t recherche<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.toggle('active', link.getAttribute('href') === `#${id}`);\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\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-a6a744e e-con-full e-flex e-con e-child\" data-id=\"a6a744e\" 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-5e26d06 elementor-widget elementor-widget-heading\" data-id=\"5e26d06\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 CICo 2026 : cr\u00e9dit d'imp\u00f4t recherche collaborative<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6df987 elementor-widget elementor-widget-n-accordion\" data-id=\"c6df987\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2080\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que le CICo ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2080\" class=\"elementor-element elementor-element-1612471 e-con-full e-flex e-con e-child\" data-id=\"1612471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91900c8 elementor-widget elementor-widget-text-editor\" data-id=\"91900c8\" 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>Le cr\u00e9dit d\u2019imp\u00f4t recherche collaborative (CICo) est un dispositif fiscal permettant aux entreprises de b\u00e9n\u00e9ficier d\u2019un avantage fiscal lorsqu\u2019elles m\u00e8nent des projets de R&amp;D en collaboration avec des organismes de recherche.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Jusqu\u2019\u00e0 quand le CICo est-il prolong\u00e9 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2081\" class=\"elementor-element elementor-element-526cefa e-con-full e-flex e-con e-child\" data-id=\"526cefa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07ac738 elementor-widget elementor-widget-text-editor\" data-id=\"07ac738\" 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>Le dispositif est prorog\u00e9 jusqu\u2019au 31 d\u00e9cembre 2028, conform\u00e9ment \u00e0 la loi de finances pour 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les contrats sign\u00e9s d\u00e9but 2026 sont-ils \u00e9ligibles ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2082\" class=\"elementor-element elementor-element-f545df3 e-con-full e-flex e-con e-child\" data-id=\"f545df3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d44d59 elementor-widget elementor-widget-text-editor\" data-id=\"1d44d59\" 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>Oui, les contrats conclus entre le 1er janvier 2026 et le 19 f\u00e9vrier 2026 sont consid\u00e9r\u00e9s comme \u00e9ligibles, sans rupture du dispositif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2083\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2083\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les partenaires \u00e9ligibles au CICo ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2083\" class=\"elementor-element elementor-element-d85cc86 e-con-full e-flex e-con e-child\" data-id=\"d85cc86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a507e elementor-widget elementor-widget-text-editor\" data-id=\"71a507e\" 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>Les projets doivent \u00eatre r\u00e9alis\u00e9s avec des organismes de recherche et de diffusion des connaissances (ORDC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que le CICo ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\\u00e9dit d\\u2019imp\\u00f4t recherche collaborative (CICo) est un dispositif fiscal permettant aux entreprises de b\\u00e9n\\u00e9ficier d\\u2019un avantage fiscal lorsqu\\u2019elles m\\u00e8nent des projets de R&amp;D en collaboration avec des organismes de recherche.\"}},{\"@type\":\"Question\",\"name\":\"Jusqu\\u2019\\u00e0 quand le CICo est-il prolong\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le dispositif est prorog\\u00e9 jusqu\\u2019au 31 d\\u00e9cembre 2028, conform\\u00e9ment \\u00e0 la loi de finances pour 2026.\"}},{\"@type\":\"Question\",\"name\":\"Les contrats sign\\u00e9s d\\u00e9but 2026 sont-ils \\u00e9ligibles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, les contrats conclus entre le 1er janvier 2026 et le 19 f\\u00e9vrier 2026 sont consid\\u00e9r\\u00e9s comme \\u00e9ligibles, sans rupture du dispositif.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les partenaires \\u00e9ligibles au CICo ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les projets doivent \\u00eatre r\\u00e9alis\\u00e9s avec des organismes de recherche et de diffusion des connaissances (ORDC).\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-228fab6 e-flex e-con-boxed e-con e-parent\" data-id=\"228fab6\" 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-1dbbf7b elementor-widget elementor-widget-text-editor\" data-id=\"1dbbf7b\" 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>Pour rester inform\u00e9.e des derni\u00e8res actualit\u00e9s li\u00e9es \u00e0 la fiscalit\u00e9 de l&rsquo;innovation :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-533444d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"533444d\" 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=\"http:\/\/group-gac.com\/newsletter\/\" target=\"_blank\">\n\t\t\t\t\t\t<span 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data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Aller plus loin<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aacda50 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"aacda50\" 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\/service\/cir-cii\/\" target=\"_blank\">\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\">D\u00e9couvrez notre accompagnement complet pour la gestion et la s\u00e9curisation de votre CIR\/CII<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CICo 2026: extension until 2028 and BOFiP clarification. Eligibility of contracts and securing your collaborative R&amp;D projects.<\/p>","protected":false},"author":47,"featured_media":401372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CICo 2026 : prorogation et r\u00e8gles BOFiP jusqu\u2019en 2028","_seopress_titles_desc":"CICo 2026 : prorogation jusqu\u2019en 2028 et clarification BOFiP. \u00c9ligibilit\u00e9 des contrats et s\u00e9curisation de vos projets de R&D 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