{"id":488298,"date":"2026-10-02T15:33:52","date_gmt":"2026-10-02T13:33:52","guid":{"rendered":"https:\/\/group-gac.com\/?p=488298"},"modified":"2026-10-02T15:35:18","modified_gmt":"2026-10-02T13:35:18","slug":"plf-2027-mesures-fiscales-cir-cii-c3iv","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2027-mesures-fiscales-cir-cii-c3iv\/","title":{"rendered":"PLF 2027 : quelles mesures fiscales pour le CIR, le CII, le C3IV et les secteurs culturels ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"488298\" class=\"elementor elementor-488298\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783bf9d e-con-full e-flex e-con e-child\" data-id=\"783bf9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bba92b7 e-flex e-con-boxed e-con e-child\" data-id=\"bba92b7\" 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-1b16e6f elementor-widget elementor-widget-heading\" data-id=\"1b16e6f\" 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\">PLF 2027 et innovation : maintien du CIR et du CII<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7a629 elementor-widget elementor-widget-text-editor\" data-id=\"2d7a629\" 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 PLF 2027 ne pr\u00e9voirait, \u00e0 ce stade, <strong>aucune modification du <a href=\"https:\/\/group-gac.com\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) ni du cr\u00e9dit d\u2019imp\u00f4t innovation (CII)<\/a><\/strong>.<\/p><p>Le CIR continuerait ainsi \u00e0 soutenir les d\u00e9penses engag\u00e9es par les entreprises au titre de leurs op\u00e9rations de recherche, conform\u00e9ment \u00e0 l\u2019article 244 quater B du CGI.<\/p><p>Le CII resterait applicable aux PME pour les d\u00e9penses engag\u00e9es dans la conception de prototypes ou d\u2019installations pilotes de nouveaux produits.<\/p><p>Cette stabilit\u00e9 est \u00e0 relever alors que les dispositifs de soutien fiscal \u00e0 l\u2019innovation ont connu plusieurs \u00e9volutions au cours des deux derniers PLF, 2025 et 2026. Dans sa r\u00e9daction actuelle, le PLF 2027 ne remettrait donc pas en cause les principaux m\u00e9canismes applicables au CIR et au CII.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04747e0 elementor-widget elementor-widget-heading\" data-id=\"04747e0\" 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\">PLF 2027 et industrie verte : extension du C3IV<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beb88b5 elementor-widget elementor-widget-text-editor\" data-id=\"beb88b5\" 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 PLF 2027 pr\u00e9voit \u00e9galement d\u2019\u00e9largir le champ d\u2019application du cr\u00e9dit d\u2019imp\u00f4t au titre des investissements dans l\u2019industrie verte (C3IV), pr\u00e9vu \u00e0 l\u2019article 244 quater I du CGI.<\/p><p>Le dispositif serait <strong>\u00e9tendu \u00e0 plusieurs cat\u00e9gories d\u2019investissements suppl\u00e9mentaires<\/strong>, notamment :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-702e590 e-con-full e-grid e-con e-child\" data-id=\"702e590\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-614853f e-con-full e-flex e-con e-child\" data-id=\"614853f\" 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-f9b2129 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f9b2129\" 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=\"next-read\"><p>Les r\u00e9seaux \u00e9lectriques ;<\/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-8ad2b54 e-con-full e-flex e-con e-child\" data-id=\"8ad2b54\" 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-8f8c4c4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8f8c4c4\" 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=\"next-read\"><p>Le solaire thermique ;<\/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-074fbed e-con-full e-flex e-con e-child\" data-id=\"074fbed\" 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-c56d3d1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c56d3d1\" 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=\"next-read\"><p>Les groupes de batteries destin\u00e9s aux v\u00e9hicules \u00e9lectriques ;<\/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-e97d63a e-con-full e-flex e-con e-child\" data-id=\"e97d63a\" 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-53eb672 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"53eb672\" 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=\"next-read\"><p>Les aimants permanents utilis\u00e9s dans les technologies de propulsion \u00e9lectrique.<\/p><\/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 class=\"elementor-element elementor-element-e8f8532 elementor-widget elementor-widget-text-editor\" data-id=\"e8f8532\" 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 extension renforcerait le champ des investissements susceptibles de b\u00e9n\u00e9ficier d\u2019un soutien fiscal dans le cadre du d\u00e9veloppement des capacit\u00e9s industrielles li\u00e9es \u00e0 la transition \u00e9nerg\u00e9tique.<\/p><p>Pour les entreprises industrielles, l\u2019enjeu sera notamment d\u2019identifier les investissements susceptibles d\u2019entrer dans le nouveau p\u00e9rim\u00e8tre du dispositif et de v\u00e9rifier les conditions d\u2019\u00e9ligibilit\u00e9 applicables \u00e0 chaque projet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0335 elementor-widget elementor-widget-heading\" data-id=\"e9c0335\" 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\">PLF 2027 et m\u00e9tiers d\u2019art : prorogation du CIMA jusqu\u2019en 2029<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d83ce5 elementor-widget elementor-widget-text-editor\" data-id=\"9d83ce5\" 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 PLF 2027 pr\u00e9voit \u00e9galement la <strong>prorogation du cr\u00e9dit d\u2019imp\u00f4t en faveur des m\u00e9tiers d\u2019art (CIMA)<\/strong>, pr\u00e9vu \u00e0 l\u2019article 244 quater O du CGI, <strong>jusqu\u2019au 31 d\u00e9cembre 2029<\/strong>.<\/p><p>Ce dispositif permet notamment de soutenir les entreprises relevant des m\u00e9tiers d\u2019art pour certaines d\u00e9penses li\u00e9es \u00e0 la conception et \u00e0 la r\u00e9alisation d\u2019ouvrages uniques ou en petite s\u00e9rie ainsi qu\u2019\u00e0 certaines op\u00e9rations de restauration du patrimoine.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e7eab elementor-widget elementor-widget-heading\" data-id=\"32e7eab\" 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\">PLF 2027 et culture : plusieurs cr\u00e9dits d\u2019imp\u00f4t prorog\u00e9s jusqu\u2019en 2029<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a20b27 elementor-widget elementor-widget-text-editor\" data-id=\"8a20b27\" 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>Plusieurs cr\u00e9dits d\u2019imp\u00f4t seraient \u00e9galement <strong>prorog\u00e9s jusqu\u2019au 31 d\u00e9cembre 2029<\/strong>, notamment le <strong>CIPP<\/strong> (article 220 octies du CGI), le <strong>CIEM<\/strong> (article 220 septdecies du CGI) et le <strong>CISV<\/strong> (article 220 quindecies du CGI).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c802d6 elementor-widget elementor-widget-heading\" data-id=\"2c802d6\" 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\">PLF 2027 : les principales mesures fiscales \u00e0 retenir<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dac6172 e-con-full e-flex e-con e-child\" data-id=\"dac6172\" 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-078d542 elementor-widget elementor-widget-text-editor\" data-id=\"078d542\" 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>Le PLF 2027 s\u2019inscrirait ainsi dans une logique de maintien et de ciblage des dispositifs fiscaux.<\/li><li>Pour l\u2019innovation, aucune \u00e9volution nouvelle du CIR et du CII ne serait pr\u00e9vue \u00e0 ce stade.<\/li><li>Pour l\u2019industrie verte, l\u2019extension du C3IV pourrait \u00e9largir les possibilit\u00e9s de soutien fiscal \u00e0 certains investissements industriels strat\u00e9giques.<\/li><li>Pour les m\u00e9tiers d\u2019art et la culture, plusieurs dispositifs seraient prorog\u00e9s jusqu\u2019en 2029.<\/li><li>Ces mesures restent toutefois susceptibles d\u2019\u00e9voluer au cours de l\u2019examen parlementaire du PLF 2027.<\/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-3687a7e elementor-widget elementor-widget-text-editor\" data-id=\"3687a7e\" 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 class=\"source\"><em>Source : <a href=\"https:\/\/www.budget.gouv.fr\/documentation\/documents-budgetaires\/exercice-2027\/PLF2027\" target=\"_blank\" rel=\"noopener\">Projet de loi de finances pour 2027 \u2013 Direction du Budget<\/a><\/em><\/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<div class=\"elementor-element elementor-element-367f0b0 e-con-full e-flex e-con e-child\" data-id=\"367f0b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9526c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5c9526c\" 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> Innovation : CIR et CII<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Industrie verte : extension du C3IV<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> M\u00e9tiers d'art : prorogation du CIMA<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Culture : cr\u00e9dits d'imp\u00f4t prorog\u00e9s<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Principales mesures \u00e0 retenir<\/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    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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-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" 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-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h3 data-interaction-id=\"49161a1\" class=\"e-49161a1-707770e e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"49161a1\"><strong>Passez \u00e0 l'action<\/strong><\/h3>\n\t\t\t\t\t<h2 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base e-default-h2\" data-e-type=\"widget\" data-id=\"c30ee3c\">Vous souhaitez anticiper l\u2019impact du PLF 2027 sur vos dispositifs fiscaux ?<\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-49dc7a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"49dc7a2\" 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-title\"><p>Nos experts vous accompagnent pour analyser les \u00e9volutions susceptibles d\u2019affecter vos projets et v\u00e9rifier les opportunit\u00e9s li\u00e9es au CIR, au CII, au C3IV ou aux autres dispositifs concern\u00e9s.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a691fc elementor-widget elementor-widget-button\" data-id=\"1a691fc\" 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:\/\/Prenez%20RDV%20avec%20un%20expert%20en%20strat\u00e9gie%20fiscale%20de%20l\u2019innovation\" 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 avec nos experts \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 class=\"elementor-element elementor-element-3f87b76 elementor-widget elementor-widget-button\" data-id=\"3f87b76\" 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\u00e9couvrir l\u2019accompagnement CIR\/CII de G.A.C. Group<\/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<div class=\"elementor-element elementor-element-ba3a093 e-con-full e-flex e-con e-child\" data-id=\"ba3a093\" 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-09c1e0d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"09c1e0d\" 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=\"huge huge-mail-01\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa0527e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fa0527e\" 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\u2019innovation : <span style=\"text-decoration: underline;\"><strong><a href=\"http:\/\/group-gac.com\/newsletter\/\" target=\"_blank\" rel=\"noopener\">abonnez-vous \u00e0 notre newsletter mensuelle<\/a><\/strong><\/span><\/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-2b221e0 e-con-full e-flex e-con e-child\" data-id=\"2b221e0\" 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-25ea416 elementor-widget elementor-widget-image\" data-id=\"25ea416\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/ALEX.png\" class=\"attachment-large size-large wp-image-201392\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/ALEX.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/elementor\/thumbs\/ALEX-qi42r5w0xy6il65vcsj9kwlk5xak1fr5754vusb4c8.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/ALEX-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/ALEX-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/elementor\/thumbs\/ALEX-qi42r5w3dnrdt6hc6m9lt2aa8lptcy6kyqb85l9keg.png 500w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd16b2c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fd16b2c\" 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>Cette analyse a \u00e9t\u00e9 r\u00e9dig\u00e9e par Alex Prouveur, Juriste-Fiscaliste chez G.A.C. Group.<\/em><\/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","protected":false},"excerpt":{"rendered":"<p>PLF 2027 : d\u00e9couvrez les mesures pr\u00e9vues pour le CIR, le CII, le C3IV et les cr\u00e9dits d\u2019imp\u00f4t des m\u00e9tiers d\u2019art et de la culture.<\/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":"PLF 2027 : CIR, CII, C3IV et mesures fiscales","_seopress_titles_desc":"PLF 2027 : d\u00e9couvrez les mesures pr\u00e9vues pour le CIR, le CII, le C3IV et les cr\u00e9dits d\u2019imp\u00f4t des m\u00e9tiers d\u2019art et de la 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