{"id":487515,"date":"2026-09-10T16:17:33","date_gmt":"2026-09-10T14:17:33","guid":{"rendered":"https:\/\/group-gac.com\/?p=487515"},"modified":"2026-09-10T16:25:52","modified_gmt":"2026-09-10T14:25:52","slug":"depenses-personnel-cir-preuve-activite-recherche","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/depenses-personnel-cir-preuve-activite-recherche\/","title":{"rendered":"CIR : la preuve de l\u2019activit\u00e9 de recherche des salari\u00e9s doit \u00eatre pr\u00e9cise, individualis\u00e9e et contemporaine"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"487515\" class=\"elementor elementor-487515\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" 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>L\u2019arr\u00eat rappelle une <strong>exigence fondamentale en mati\u00e8re de CIR : la qualit\u00e9 d\u2019un salari\u00e9, son intitul\u00e9 de poste ou son rattachement \u00e0 une \u00e9quipe de R&amp;D ne suffisent pas \u00e0 \u00e9tablir son \u00e9ligibilit\u00e9<\/strong>. L\u2019entreprise doit \u00eatre en mesure de d\u00e9montrer, salari\u00e9 par salari\u00e9, la r\u00e9alit\u00e9, la nature et le rattachement des travaux effectu\u00e9s aux op\u00e9rations de recherche d\u00e9clar\u00e9es.<\/p><p>La d\u00e9cision apporte \u00e9galement un enseignement int\u00e9ressant sur la valeur probatoire des informations disponibles en ligne : une publication d\u2019un ancien salari\u00e9 peut \u00eatre retenue par le juge comme \u00e9l\u00e9ment d\u2019appr\u00e9ciation des fonctions r\u00e9ellement exerc\u00e9es, lorsqu\u2019elle n\u2019est pas utilement contredite par des \u00e9l\u00e9ments probants produits par l\u2019entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3652512 elementor-widget elementor-widget-heading\" data-id=\"3652512\" 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\">Quelles d\u00e9penses de personnel sont \u00e9ligibles au CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f37e9e elementor-widget elementor-widget-heading\" data-id=\"5f37e9e\" 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\">Chercheurs et techniciens de recherche : quels crit\u00e8res d'\u00e9ligibilit\u00e9 au CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4fa6fa elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c4fa6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"enjeu\" class=\"block\"><p>L\u2019article 244 quater B du CGI pr\u00e9voit que les d\u00e9penses de personnel \u00e9ligibles au CIR correspondent notamment aux r\u00e9mun\u00e9rations des chercheurs et techniciens de recherche directement et exclusivement affect\u00e9s aux op\u00e9rations de recherche.<\/p><p>L\u2019article 49 septies G de l\u2019annexe III au CGI pr\u00e9cise que le personnel de recherche comprend :<\/p><ul><li><strong>Les chercheurs, c\u2019est-\u00e0-dire les scientifiques ou ing\u00e9nieurs<\/strong> travaillant \u00e0 la conception ou \u00e0 la cr\u00e9ation de connaissances, produits, proc\u00e9d\u00e9s, m\u00e9thodes ou syst\u00e8mes nouveaux ;<\/li><li><strong>Les techniciens de recherche<\/strong>, qui travaillent en \u00e9troite collaboration avec les chercheurs afin d&rsquo;assurer le soutien technique indispensable aux travaux de recherche et de d\u00e9veloppement exp\u00e9rimental.<\/li><\/ul><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49717b8 elementor-widget elementor-widget-heading\" data-id=\"49717b8\" 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\">Le dipl\u00f4me est-il indispensable pour \u00eatre \u00e9ligible au CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65ef97f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"65ef97f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"enjeu\" class=\"block\"><p>La jurisprudence rappelle toutefois que <strong>le dipl\u00f4me d\u00e9tenu par le salari\u00e9 n\u2019est pas, \u00e0 lui seul, d\u00e9terminant<\/strong>. Dans sa d\u00e9cision Nurun du 24 f\u00e9vrier 2021, n\u00b0 429222, le Conseil d\u2019\u00c9tat a ainsi jug\u00e9 qu\u2019un salari\u00e9 peut \u00eatre qualifi\u00e9 de technicien de recherche d\u00e8s lors qu\u2019il r\u00e9alise, sous la conduite d\u2019un ou plusieurs chercheurs, des op\u00e9rations n\u00e9cessaires \u00e0 des travaux de recherche ou de d\u00e9veloppement exp\u00e9rimental, m\u00eame s\u2019il ne dispose pas d\u2019un dipl\u00f4me ou d\u2019une qualification professionnelle dans le domaine scientifique.<\/p><p>L\u2019arr\u00eat Scality ne remet donc pas en cause cette approche. Il en montre plut\u00f4t la contrepartie : <strong>l\u2019absence de dipl\u00f4me scientifique n\u2019est pas r\u00e9dhibitoire, mais l\u2019entreprise doit alors \u00eatre particuli\u00e8rement rigoureuse dans la d\u00e9monstration des missions effectivement r\u00e9alis\u00e9es<\/strong>.<\/p><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85d3e7d elementor-widget elementor-widget-heading\" data-id=\"85d3e7d\" 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\">Affaire Scality : pourquoi quatre salari\u00e9s ont-ils \u00e9t\u00e9 exclus du CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ff1d34 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0ff1d34\" 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 id=\"model-response-message-contentr_625f2e3327fd42d8\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p>En l\u2019esp\u00e8ce, la soci\u00e9t\u00e9 Scality, sp\u00e9cialis\u00e9e dans la conception et la commercialisation de solutions informatiques de stockage de donn\u00e9es, avait sollicit\u00e9 le remboursement de cr\u00e9dits d\u2019imp\u00f4t recherche au titre des ann\u00e9es 2020, 2021 et 2022.<\/p><p>L\u2019administration fiscale avait partiellement refus\u00e9 ces demandes en excluant les d\u00e9penses correspondant \u00e0 quatre salari\u00e9s, consid\u00e9rant qu\u2019ils n\u2019exer\u00e7aient pas une activit\u00e9 de recherche.<\/p><p>La soci\u00e9t\u00e9 soutenait notamment que ces collaborateurs intervenaient sur diff\u00e9rents projets et qu\u2019ils exer\u00e7aient, selon les cas, des fonctions d\u2019ing\u00e9nieur, de support technique, de maintenance, de release engineering ou encore de test.<\/p><p>La CAA de Paris confirme n\u00e9anmoins le rejet des d\u00e9penses correspondantes. <strong>Son raisonnement est particuli\u00e8rement int\u00e9ressant car elle examine individuellement la situation de chacun des quatre salari\u00e9s et les \u00e9l\u00e9ments de preuve produits par l\u2019entreprise.<\/strong><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e726b7d elementor-widget elementor-widget-heading\" data-id=\"e726b7d\" 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\">Premier salari\u00e9 : l'intitul\u00e9 de poste ne suffit pas \u00e0 prouver l'\u00e9ligibilit\u00e9 au CIR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a607bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a607bf\" 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 le premier salari\u00e9, la soci\u00e9t\u00e9 invoquait notamment son admission \u00e0 l\u2019ENS de Cachan, son cursus en g\u00e9nie m\u00e9canique ainsi que son intitul\u00e9 de poste de \u00ab senior engineer \u00bb.<\/p><p>La Cour rel\u00e8ve toutefois qu\u2019il n\u2019\u00e9tait pas \u00e9tabli que l\u2019int\u00e9ress\u00e9 avait obtenu un dipl\u00f4me d\u2019ing\u00e9nieur. Surtout, l\u2019intitul\u00e9 de son poste et la fiche de poste produite ne permettent pas, \u00e0 eux seuls, de d\u00e9montrer qu\u2019il accomplissait effectivement des travaux de recherche. La Cour \u00e9carte \u00e9galement une documentation technique produite par la soci\u00e9t\u00e9, notamment parce qu\u2019elle avait \u00e9t\u00e9 cr\u00e9\u00e9e post\u00e9rieurement \u00e0 certaines des ann\u00e9es concern\u00e9es et que la contribution personnelle du salari\u00e9 n\u2019\u00e9tait pas suffisamment \u00e9tablie.<\/p><p>Ainsi, la Cour confirme que <strong>le titre du poste ne fait pas la fonction CIR<\/strong>. Un salari\u00e9 peut \u00eatre \u00ab Engineer \u00bb, \u00ab Senior Engineer \u00bb, \u00ab Technical Expert \u00bb ou encore \u00ab R&amp;D Engineer \u00bb sans que cela suffise \u00e0 \u00e9tablir son \u00e9ligibilit\u00e9 au CIR. <strong>Ce sont les travaux effectivement r\u00e9alis\u00e9s qui doivent \u00eatre d\u00e9montr\u00e9s<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-539930c elementor-widget elementor-widget-heading\" data-id=\"539930c\" 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\">Deuxi\u00e8me salari\u00e9 : l\u2019implication individuelle dans les travaux de recherche doit \u00eatre d\u00e9montr\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-076307c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"076307c\" 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 deuxi\u00e8me salari\u00e9 quant \u00e0 lui \u00e9tait titulaire d\u2019un DUT informatique industrielle et occupait un poste d\u2019\u00ab ing\u00e9nieur support et maintenance \u00bb.<\/p><p>La soci\u00e9t\u00e9 indiquait qu\u2019il travaillait en \u00e9troite collaboration avec les ing\u00e9nieurs et qu\u2019il intervenait notamment sur la remont\u00e9e des besoins clients, la validation de prototypes et l\u2019identification de blocages ou dysfonctionnements en amont de la production. Ces \u00e9l\u00e9ments n\u2019ont toutefois pas convaincu la Cour.<\/p><p>L\u00e0 aussi, <strong>les documents produits ne permettaient pas d&rsquo;\u00e9tablir concr\u00e8tement son implication individuelle dans les op\u00e9rations de recherche<\/strong>. Certains documents descriptifs des projets ne mentionnaient m\u00eame pas son nom. La Cour rel\u00e8ve \u00e9galement que les documents de travail pr\u00e9sent\u00e9s comme des \u00e9l\u00e9ments d\u2019analyse ne suffisaient pas \u00e0 \u00e9tablir, \u00e0 eux seuls, qu\u2019il avait r\u00e9alis\u00e9 des op\u00e9rations de recherche \u00e9ligibles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68f6227 elementor-widget elementor-widget-heading\" data-id=\"68f6227\" 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\">Troisi\u00e8me salari\u00e9 : une publication en ligne peut \u00eatre retenue comme \u00e9l\u00e9ment de preuve<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b1740a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5b1740a\" 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 le troisi\u00e8me salari\u00e9, le cas est le plus marquant car une publication en ligne d\u2019un ancien salari\u00e9 a \u00e9t\u00e9 retenue comme \u00e9l\u00e9ment de preuve. Ce troisi\u00e8me salari\u00e9 avait rejoint l\u2019\u00e9quipe \u00ab Release Engineering-IT \u00bb.<\/p><p>La soci\u00e9t\u00e9 soutenait qu\u2019il intervenait en qualit\u00e9 d\u2019ing\u00e9nieur et d\u2019expert sur des outils d\u2019orchestration et qu\u2019il avait notamment particip\u00e9 \u00e0 diff\u00e9rents travaux de d\u00e9veloppement et de test. Encore une fois, la Cour ne retient pas cette argumentation, faute de pi\u00e8ces suffisamment pr\u00e9cises permettant d\u2019\u00e9tablir la nature de ses travaux. Mais l\u2019\u00e9l\u00e9ment le plus notable concerne la description du r\u00f4le de l\u2019\u00e9quipe \u00ab Release Engineering-IT \u00bb.<\/p><p>L\u2019administration fiscale s\u2019\u00e9tait appuy\u00e9e sur le t\u00e9moignage publi\u00e9 en ligne par un ancien salari\u00e9 de Scality. Selon cette publication, la mission principale de cette \u00e9quipe consistait \u00e0 optimiser la capacit\u00e9 des \u00e9quipes \u00e0 livrer un produit de qualit\u00e9, \u00e0 un rythme aussi rapide et r\u00e9gulier que possible. La soci\u00e9t\u00e9 ne produisait pas d\u2019\u00e9l\u00e9ments suffisamment probants permettant de contredire cette description. La Cour a donc pu retenir cette information parmi les \u00e9l\u00e9ments d\u2019appr\u00e9ciation des fonctions r\u00e9ellement exerc\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed26bb8 elementor-widget elementor-widget-heading\" data-id=\"ed26bb8\" 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 phases de test sont-elles \u00e9ligibles au CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b442 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"af1b442\" 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 soci\u00e9t\u00e9 faisait pourtant valoir sa participation \u00e0 des phases de test et \u00e0 diff\u00e9rents projets techniques. La Cour consid\u00e8re cependant que la seule participation \u00e0 des phases de test, sans pr\u00e9cision sur les t\u00e2ches effectivement r\u00e9alis\u00e9es, ne suffit pas \u00e0 caract\u00e9riser des travaux de recherche.<\/p><p>Cette position doit \u00eatre rapproch\u00e9e de la distinction entre :<\/p><ul><li>Les tests n\u00e9cessaires \u00e0 la lev\u00e9e d\u2019une incertitude scientifique ou technique, susceptibles de participer \u00e0 une op\u00e9ration de R&amp;D ;<\/li><li>Les tests de validation, de qualification, de robustesse, de recette ou de contr\u00f4le qualit\u00e9 qui peuvent relever d\u2019activit\u00e9s situ\u00e9es en dehors du champ du CIR.<\/li><\/ul><p><strong>Le mot \u00ab test \u00bb n&rsquo;est donc pas d\u00e9terminant en lui-m\u00eame. C\u2019est sa finalit\u00e9 et le contexte technique dans lequel il est r\u00e9alis\u00e9 qui doivent \u00eatre document\u00e9s.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e3e052 elementor-widget elementor-widget-heading\" data-id=\"3e3e052\" 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\">Quatri\u00e8me salari\u00e9 : le suivi du temps ne suffit pas \u00e0 justifier l\u2019\u00e9ligibilit\u00e9 au CIR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd7c21b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dd7c21b\" 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 quatri\u00e8me salari\u00e9 \u00e9tait titulaire d\u2019un baccalaur\u00e9at en \u00e9lectronique et d\u2019un BTS Informatique de Gestion. La soci\u00e9t\u00e9 soutenait qu\u2019il avait acquis des qualifications professionnelles dans le domaine scientifique et qu\u2019il avait consacr\u00e9 une partie de son activit\u00e9 \u00e0 plusieurs projets.<\/p><p>Elle produisait notamment un tableau interne r\u00e9partissant l\u2019affectation des salari\u00e9s aux diff\u00e9rents projets en nombre de jours. L\u00e0 encore, la Cour consid\u00e8re que ces \u00e9l\u00e9ments ne suffisent pas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d77c0fd e-con-full e-flex e-con e-child\" data-id=\"d77c0fd\" 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-73aad6e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"73aad6e\" 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=\"encart-alerte\"><div class=\"encart-essentiel\"><div class=\"conviction-block\"><div class=\"piece-card\"><div class=\"piece-card\"><div class=\"cat-card\"><div class=\"quote-card\"><div class=\"suggestion-text\"><div class=\"pillar-callout reveal in-view\"><p><strong>Faites le point sur l&rsquo;\u00e9ligibilit\u00e9 de vos d\u00e9penses de personnel au CIR avec un expert G.A.C. Group<\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-420d94c elementor-widget elementor-widget-button\" data-id=\"420d94c\" 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:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" 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\">Prendre rendez-vous \u2192<\/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 class=\"elementor-element elementor-element-37c29fd elementor-widget elementor-widget-heading\" data-id=\"37c29fd\" 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\">Avis de nos experts : comment documenter les d\u00e9penses de personnel au CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d011627 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d011627\" 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>L&rsquo;arr\u00eat Scality met ainsi en \u00e9vidence trois exigences particuli\u00e8rement fortes : la documentation doit \u00eatre contemporaine, individualis\u00e9e et coh\u00e9rente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd59572 elementor-widget elementor-widget-heading\" data-id=\"cd59572\" 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 documentation contemporaine<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45e34c6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45e34c6\" 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 documents cr\u00e9\u00e9s plusieurs ann\u00e9es apr\u00e8s la r\u00e9alisation des travaux peuvent avoir une valeur probatoire limit\u00e9e.<\/p><p>Dans l\u2019affaire, la Cour rel\u00e8ve notamment qu\u2019un document technique avait \u00e9t\u00e9 cr\u00e9\u00e9 post\u00e9rieurement \u00e0 certaines des ann\u00e9es concern\u00e9es et que la contribution personnelle du salari\u00e9 n\u2019\u00e9tait pas suffisamment \u00e9tablie.<\/p><p>Il est donc <strong>pr\u00e9f\u00e9rable de constituer et conserver la preuve au fil de l\u2019eau<\/strong>, plut\u00f4t que de tenter de reconstituer plusieurs ann\u00e9es plus tard les travaux r\u00e9alis\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a704e71 elementor-widget elementor-widget-heading\" data-id=\"a704e71\" 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 documentation individualis\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5816056 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5816056\" 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 documentation d\u2019un projet de R&amp;D ne suffit pas n\u00e9cessairement \u00e0 justifier l\u2019\u00e9ligibilit\u00e9 de l\u2019ensemble des collaborateurs qui y sont affect\u00e9s. Pour chaque salari\u00e9, l\u2019entreprise doit \u00eatre en mesure d&rsquo;identifier :<\/p><ul><li>Son <strong>r\u00f4le dans le projet<\/strong> ;<\/li><li>Les <strong>travaux qu\u2019il r\u00e9alise concr\u00e8tement<\/strong> ;<\/li><li>Son <strong>niveau de responsabilit\u00e9<\/strong> ;<\/li><li>Les <strong>exp\u00e9rimentations ou d\u00e9veloppements<\/strong> auxquels il contribue ;<\/li><li>Son <strong>rattachement <\/strong>\u00e0 un ou plusieurs chercheurs lorsque cela est pertinent pour la qualification de technicien de recherche ;<\/li><li>La <strong>p\u00e9riode et la quotit\u00e9 d\u2019affectation<\/strong> aux travaux \u00e9ligibles.<\/li><\/ul><p>Un tableau indiquant qu\u2019un salari\u00e9 a consacr\u00e9 X jours \u00e0 un projet de R&amp;D ne d\u00e9montre pas, \u00e0 lui seul, que les t\u00e2ches r\u00e9alis\u00e9es pendant ces jours \u00e9taient effectivement \u00e9ligibles.<\/p><p>Le <strong><a href=\"https:\/\/group-gac.com\/service\/solution-de-gestion-des-temps-et-activites\/\" target=\"_blank\" rel=\"noopener\">suivi quantitatif du temps doit \u00eatre compl\u00e9t\u00e9 par une d\u00e9monstration qualitative<\/a><\/strong> : nature des travaux, probl\u00e9matique technique, verrous rencontr\u00e9s, m\u00e9thodologie, exp\u00e9rimentations r\u00e9alis\u00e9es, r\u00e9sultats obtenus et r\u00f4le pr\u00e9cis du salari\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a016ad6 elementor-widget elementor-widget-heading\" data-id=\"a016ad6\" 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 documentation coh\u00e9rente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3d97d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1c3d97d\" 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>Lors d\u2019un <strong><a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii\/\" target=\"_blank\" rel=\"noopener\">contr\u00f4le ou d\u2019un contentieux<\/a><\/strong>, les \u00e9l\u00e9ments de preuve ne proviennent pas uniquement du dossier CIR constitu\u00e9 par l\u2019entreprise.<\/p><p>Les fiches de poste, offres d\u2019emploi, pr\u00e9sentations d\u2019\u00e9quipes, publications professionnelles, organigrammes, documentations techniques ou informations disponibles publiquement peuvent contribuer \u00e0 \u00e9clairer les fonctions r\u00e9ellement exerc\u00e9es.<\/p><p>La publication en ligne constitue ici un \u00e9l\u00e9ment de preuve parmi d\u2019autres, dans un contexte o\u00f9 l\u2019entreprise ne parvient pas \u00e0 produire une documentation suffisamment pr\u00e9cise permettant d\u2019\u00e9tablir la r\u00e9alit\u00e9 des travaux de recherche invoqu\u00e9s. La coh\u00e9rence entre ces diff\u00e9rentes sources devient donc un v\u00e9ritable enjeu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec9967 elementor-widget elementor-widget-heading\" data-id=\"2ec9967\" 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\">Faites le point sur vos d\u00e9penses de personnel au CIR avec les experts de G.A.C. Group<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cdb18e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7cdb18e\" 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>L\u2019arr\u00eat Scality rappelle l\u2019importance de pouvoir d\u00e9montrer pr\u00e9cis\u00e9ment la participation effective de chaque salari\u00e9 aux op\u00e9rations de recherche d\u00e9clar\u00e9es. <strong>L\u2019\u00e9ligibilit\u00e9 des d\u00e9penses de personnel doit \u00eatre appr\u00e9ci\u00e9e au regard des fonctions r\u00e9ellement exerc\u00e9es et de la qualit\u00e9 de la documentation disponible.<\/strong><\/p><p>Les experts de G.A.C. Group vous accompagnent pour :<\/p><ul><li>Analyser l\u2019\u00e9ligibilit\u00e9 de vos d\u00e9penses de personnel au CIR ;<\/li><li>V\u00e9rifier la coh\u00e9rence et la solidit\u00e9 de votre documentation ;<\/li><li>S\u00e9curiser la justification des travaux r\u00e9alis\u00e9s par vos \u00e9quipes ;<\/li><li>Anticiper les risques de remise en cause en cas de <strong><a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii\/\" target=\"_blank\" rel=\"noopener\">contr\u00f4le fiscal<\/a><\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5ad847 e-con-full e-flex e-con e-child\" data-id=\"b5ad847\" 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-1a5679f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1a5679f\" 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=\"encart-alerte\"><div class=\"encart-essentiel\"><div class=\"conviction-block\"><div class=\"piece-card\"><div class=\"piece-card\"><div class=\"cat-card\"><div class=\"quote-card\"><div class=\"suggestion-text\"><div class=\"pillar-callout reveal in-view\"><p><strong>Prenez RDV avec un expert en strat\u00e9gie fiscale de l&rsquo;innovation<\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c347dae elementor-widget elementor-widget-button\" data-id=\"c347dae\" 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:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" 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\">Prendre rendez-vous \u2192<\/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 class=\"elementor-element elementor-element-8812099 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8812099\" 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-body\"><p class=\"article-source\"><em>Source : <strong><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054434074?COURS_APPEL=PARIS&amp;fonds=CETAT&amp;page=1&amp;pageSize=100&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noopener\">CAA Paris, 2e chambre, 30 juin 2026, n\u00b0 25PA00787<\/a><\/strong><\/em><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" 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<!-- Sommaire sticky \u2014 \u00e0 placer dans un widget HTML (jamais Texte) -->\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@700&family=DM+Sans:wght@400;500;600&display=swap\" rel=\"stylesheet\">\r\n<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> Quelles d\u00e9penses de personnel sont \u00e9ligibles au CIR ?<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Affaire Scality : pourquoi quatre salari\u00e9s exclus ?<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Comment documenter les d\u00e9penses de personnel ?<\/a><\/li>\r\n         <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span>Faites le point avec nos experts<\/a><\/li>\r\n<\/a><\/li>\r\n<li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span>FAQ\r\n<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\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: 700;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: 'Playfair Display', 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 !important;\r\n    color: #CED4DA !important;\r\n    font-family: 'DM Sans', sans-serif !important;\r\n    font-size: 20px !important;\r\n    line-height: 1.2 !important;\r\n    transition: all 0.3s ease !important;\r\n    display: block !important;\r\n    position: relative !important;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: 700;\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: #ECBE16;\r\n}\r\n.toc-link:hover {\r\n    color: #ECBE16 !important;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\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    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\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    sections.forEach(section => observer.observe(section));\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-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-3c73135 elementor-widget elementor-widget-heading\" data-id=\"3c73135\" 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 : d\u00e9penses de personnel et \u00e9ligibilit\u00e9 au CIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&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-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles d\u00e9penses de personnel sont \u00e9ligibles au CIR ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" 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 d\u00e9penses de personnel \u00e9ligibles au CIR correspondent notamment aux r\u00e9mun\u00e9rations des chercheurs et techniciens de recherche directement et exclusivement affect\u00e9s aux op\u00e9rations de recherche. L\u2019\u00e9ligibilit\u00e9 repose avant tout sur la nature des travaux effectivement r\u00e9alis\u00e9s et leur rattachement aux op\u00e9rations de recherche d\u00e9clar\u00e9es.<\/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-1391\" 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-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Un dipl\u00f4me ou un intitul\u00e9 de poste suffit-il \u00e0 justifier l\u2019\u00e9ligibilit\u00e9 d\u2019un salari\u00e9 au CIR ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" 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>Non. Le dipl\u00f4me d\u00e9tenu par le salari\u00e9, son intitul\u00e9 de poste ou son rattachement \u00e0 une \u00e9quipe de R&amp;D ne suffisent pas, \u00e0 eux seuls, \u00e0 d\u00e9montrer son \u00e9ligibilit\u00e9 au CIR. L\u2019entreprise doit pouvoir \u00e9tablir pr\u00e9cis\u00e9ment les missions r\u00e9alis\u00e9es par le salari\u00e9 et sa participation effective aux op\u00e9rations 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-1392\" 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-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les phases de test peuvent-elles \u00eatre \u00e9ligibles au CIR ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" 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, certaines phases de test peuvent participer \u00e0 une op\u00e9ration de R&amp;D lorsqu\u2019elles sont n\u00e9cessaires \u00e0 la lev\u00e9e d\u2019une incertitude scientifique ou technique. En revanche, les tests de validation, de qualification, de robustesse, de recette ou de contr\u00f4le qualit\u00e9 peuvent se situer en dehors du champ du CIR. La finalit\u00e9 du test et son contexte technique doivent donc \u00eatre pr\u00e9cis\u00e9ment document\u00e9s.<\/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-1393\" 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-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment documenter l\u2019activit\u00e9 de recherche des salari\u00e9s pour s\u00e9curiser le CIR ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1393\" class=\"elementor-element elementor-element-8f3c10f e-flex e-con-boxed e-con e-child\" data-id=\"8f3c10f\" 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-c15aa77 elementor-widget elementor-widget-text-editor\" data-id=\"c15aa77\" 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 documentation doit \u00eatre contemporaine, individualis\u00e9e et coh\u00e9rente. Pour chaque salari\u00e9, l\u2019entreprise doit notamment pouvoir identifier son r\u00f4le, les travaux r\u00e9alis\u00e9s, les exp\u00e9rimentations ou d\u00e9veloppements auxquels il contribue ainsi que sa p\u00e9riode et sa quotit\u00e9 d\u2019affectation. Le suivi du temps doit \u00eatre compl\u00e9t\u00e9 par une d\u00e9monstration qualitative des travaux effectivement r\u00e9alis\u00e9s.<\/p>\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<\/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\":\"Quelles d\\u00e9penses de personnel sont \\u00e9ligibles au CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les d\\u00e9penses de personnel \\u00e9ligibles au CIR correspondent notamment aux r\\u00e9mun\\u00e9rations des chercheurs et techniciens de recherche directement et exclusivement affect\\u00e9s aux op\\u00e9rations de recherche. L\\u2019\\u00e9ligibilit\\u00e9 repose avant tout sur la nature des travaux effectivement r\\u00e9alis\\u00e9s et leur rattachement aux op\\u00e9rations de recherche d\\u00e9clar\\u00e9es.\"}},{\"@type\":\"Question\",\"name\":\"Un dipl\\u00f4me ou un intitul\\u00e9 de poste suffit-il \\u00e0 justifier l\\u2019\\u00e9ligibilit\\u00e9 d\\u2019un salari\\u00e9 au CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Le dipl\\u00f4me d\\u00e9tenu par le salari\\u00e9, son intitul\\u00e9 de poste ou son rattachement \\u00e0 une \\u00e9quipe de R&amp;D ne suffisent pas, \\u00e0 eux seuls, \\u00e0 d\\u00e9montrer son \\u00e9ligibilit\\u00e9 au CIR. L\\u2019entreprise doit pouvoir \\u00e9tablir pr\\u00e9cis\\u00e9ment les missions r\\u00e9alis\\u00e9es par le salari\\u00e9 et sa participation effective aux op\\u00e9rations de recherche.\"}},{\"@type\":\"Question\",\"name\":\"Les phases de test peuvent-elles \\u00eatre \\u00e9ligibles au CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, certaines phases de test peuvent participer \\u00e0 une op\\u00e9ration de R&amp;D lorsqu\\u2019elles sont n\\u00e9cessaires \\u00e0 la lev\\u00e9e d\\u2019une incertitude scientifique ou technique. En revanche, les tests de validation, de qualification, de robustesse, de recette ou de contr\\u00f4le qualit\\u00e9 peuvent se situer en dehors du champ du CIR. La finalit\\u00e9 du test et son contexte technique doivent donc \\u00eatre pr\\u00e9cis\\u00e9ment document\\u00e9s.\"}},{\"@type\":\"Question\",\"name\":\"Comment documenter l\\u2019activit\\u00e9 de recherche des salari\\u00e9s pour s\\u00e9curiser le CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La documentation doit \\u00eatre contemporaine, individualis\\u00e9e et coh\\u00e9rente. Pour chaque salari\\u00e9, l\\u2019entreprise doit notamment pouvoir identifier son r\\u00f4le, les travaux r\\u00e9alis\\u00e9s, les exp\\u00e9rimentations ou d\\u00e9veloppements auxquels il contribue ainsi que sa p\\u00e9riode et sa quotit\\u00e9 d\\u2019affectation. Le suivi du temps doit \\u00eatre compl\\u00e9t\\u00e9 par une d\\u00e9monstration qualitative des travaux effectivement r\\u00e9alis\\u00e9s.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72faa4b elementor-widget elementor-widget-spacer\" data-id=\"72faa4b\" 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<div class=\"elementor-element elementor-element-12f47ef e-flex e-con-boxed e-con e-parent\" data-id=\"12f47ef\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d4536 elementor-widget elementor-widget-heading\" data-id=\"c6d4536\" 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-26c895a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"26c895a\" 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\">Faites le point sur vos d\u00e9penses de personnel au CIR avec les experts de G.A.C. Group<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad381c elementor-widget elementor-widget-text-editor\" data-id=\"0ad381c\" 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 id=\"vis-container\" class=\"\"><div class=\"article-body\"><p>L&rsquo;arr\u00eat Scality rappelle l&rsquo;importance de pouvoir d\u00e9montrer pr\u00e9cis\u00e9ment la participation effective de chaque salari\u00e9 aux op\u00e9rations de recherche d\u00e9clar\u00e9es. L&rsquo;\u00e9ligibilit\u00e9 des d\u00e9penses de personnel doit \u00eatre appr\u00e9ci\u00e9e au regard des fonctions r\u00e9ellement exerc\u00e9es et de la qualit\u00e9 de la documentation disponible.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b854cef e-con-full e-flex e-con e-child\" data-id=\"b854cef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9dcb82 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c9dcb82\" 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:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" 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\">Prenez RDV avec un expert<\/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 class=\"elementor-element elementor-element-e428b49 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e428b49\" 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 class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S'abonner \u00e0 la 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<\/div>\n\t\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>L\u2019arr\u00eat Scality rappelle que l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses de personnel au CIR repose sur une preuve pr\u00e9cise, individualis\u00e9e et contemporaine.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"CIR : comment justifier les d\u00e9penses de personnel ?","_seopress_titles_desc":"L\u2019arr\u00eat Scality rappelle que l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses de personnel au CIR repose sur une preuve pr\u00e9cise, individualis\u00e9e et contemporaine.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"CIR : comment justifier les d\u00e9penses de personnel ?","_seopress_social_fb_desc":"L\u2019arr\u00eat Scality rappelle que l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses de personnel au CIR repose sur une preuve pr\u00e9cise, individualis\u00e9e et contemporaine.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":442416,"_seopress_social_fb_img_width":960,"_seopress_social_fb_img_height":540,"_seopress_social_twitter_title":"CIR : comment justifier les d\u00e9penses de personnel ?","_seopress_social_twitter_desc":"L\u2019arr\u00eat Scality rappelle que l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses de personnel au CIR repose sur une preuve pr\u00e9cise, individualis\u00e9e et 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