{"id":488946,"date":"2026-10-19T16:11:18","date_gmt":"2026-10-19T14:11:18","guid":{"rendered":"https:\/\/group-gac.com\/?p=488946"},"modified":"2026-10-19T16:11:42","modified_gmt":"2026-10-19T14:11:42","slug":"plf-2027-seance-publique-fiscalite-innovation","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2027-seance-publique-fiscalite-innovation\/","title":{"rendered":"PLF 2027 en s\u00e9ance publique : les propositions fiscales sur l\u2019innovation et l\u2019industrie"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"488946\" class=\"elementor elementor-488946\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8a5b63 e-con e-atomic-element e-flexbox-base e-default-div section-primary e-3a8a5b63-784fd7b\" data-id=\"3a8a5b63\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3a8a5b63\">\n    <div class=\"elementor-element elementor-element-bb2ea20 e-con e-atomic-element e-flexbox-base e-default-div site-container e-6d99ce00-11aa\" data-id=\"bb2ea20\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"bb2ea20\">\n    <div class=\"elementor-element elementor-element-2c4e8d5d e-con e-atomic-element e-flexbox-base e-default-div e-44ed9de3-13a1\" data-id=\"2c4e8d5d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"2c4e8d5d\">\n    <div class=\"elementor-element elementor-element-7b2d2d20 e-con e-atomic-element e-flexbox-base e-default-div e-e42a766-aef2\" data-id=\"7b2d2d20\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7b2d2d20\">\n    \t\t\t<h2 data-interaction-id=\"2e04d5af\" class=\"h2-title e-618bddfa-bdeb e-heading-base e-default-h2\" id=\"cir\" data-e-type=\"widget\" data-id=\"2e04d5af\">CIR : un d\u00e9bat entre \u00e9largissement des d\u00e9penses et restrictions du dispositif<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-4713824d-ccc1 e-paragraph-base e-default-p\" data-interaction-id=\"1250f50f\" data-e-type=\"widget\" data-id=\"1250f50f\">Plusieurs amendements portent sur l\u2019article 244 quater B du CGI, avec des orientations parfois oppos\u00e9es : certains visent \u00e0 renforcer le soutien \u00e0 la recherche, tandis que d\u2019autres proposent de recentrer, de conditionner ou de supprimer le dispositif.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"5544c54e\" class=\"e-2fdc2bd0-c87f e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"5544c54e\">D\u00e9penses de calcul CPU\/GPU et alternatives \u00e0 l\u2019exp\u00e9rimentation animale<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-16260e4e-1cbc e-paragraph-base e-default-span\" data-interaction-id=\"6ab576ad\" data-e-type=\"widget\" data-id=\"6ab576ad\"><ul><li><strong>Amendement I-1397<\/strong> : proposer l\u2019int\u00e9gration de certaines d\u00e9penses de calcul informatique, notamment li\u00e9es aux processeurs graphiques (GPU) et aux processeurs centraux (CPU), dans l\u2019assiette du CIR, afin de mieux prendre en compte les besoins de calcul associ\u00e9s aux travaux de recherche en intelligence artificielle.<\/li><li><strong>Amendement I-1340<\/strong> : porter \u00e0 50 % le taux du CIR pour les travaux de recherche portant sur des m\u00e9thodes alternatives \u00e0 l\u2019exp\u00e9rimentation animale.<\/li><\/ul><\/span>\n\t\t\t\t\t<h3 data-interaction-id=\"32005a01\" class=\"e-29517bd5-f9d9 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"32005a01\">Taux et seuils du CIR : plusieurs modifications propos\u00e9es<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-572718fb-ab0e e-paragraph-base e-default-span\" data-interaction-id=\"156e7bed\" data-e-type=\"widget\" data-id=\"156e7bed\"><ul><li><strong>Amendement I-1420<\/strong> : abaisser de 100 \u00e0 50 millions d\u2019euros le seuil de d\u00e9penses de recherche b\u00e9n\u00e9ficiant du taux de 30 %, avec une modification des modalit\u00e9s de calcul du cr\u00e9dit d\u2019imp\u00f4t.<\/li><li><strong>Amendement I-3948<\/strong> : supprimer le taux de 5 % applicable \u00e0 la fraction des d\u00e9penses de recherche sup\u00e9rieure \u00e0 100 millions d\u2019euros.<\/li><li><strong>Amendement I-3949<\/strong> : appr\u00e9cier le seuil de 100 millions d\u2019euros au niveau du groupe fiscalement int\u00e9gr\u00e9, afin de limiter la multiplication du b\u00e9n\u00e9fice du taux de 30 % entre plusieurs soci\u00e9t\u00e9s d\u2019un m\u00eame groupe.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-521396de-2c7b e-paragraph-base e-default-p\" data-interaction-id=\"659ba2a\" data-e-type=\"widget\" data-id=\"659ba2a\">Ces propositions traduisent un d\u00e9bat sur la r\u00e9partition du soutien fiscal entre les entreprises et sur l\u2019efficacit\u00e9 incitative du <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">CIR<\/a> pour les d\u00e9penses de recherche les plus importantes.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"3c379bbd\" class=\"e-715e66d8-568c e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"3c379bbd\">Maintien des activit\u00e9s en France et acc\u00e8s au CIR : les restrictions envisag\u00e9es<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-22ce0ae2-d96f e-paragraph-base e-default-span\" data-interaction-id=\"2515844c\" data-e-type=\"widget\" data-id=\"2515844c\"><ul><li><strong>Amendement I-1274<\/strong> : conditionner le b\u00e9n\u00e9fice du CIR au maintien de l\u2019activit\u00e9 de recherche et des emplois correspondants en France.<\/li><li><strong>Amendement I-2923<\/strong> : pr\u00e9voir une reprise de l\u2019avantage fiscal lorsque l\u2019activit\u00e9 de recherche est transf\u00e9r\u00e9e hors de l\u2019Union europ\u00e9enne ou de l\u2019Espace \u00e9conomique europ\u00e9en, sous certaines conditions.<\/li><li><strong>Amendement I-1419<\/strong> : exclure les entreprises des secteurs financier et de l\u2019assurance du b\u00e9n\u00e9fice du CIR.<\/li><li><strong>Amendement I-2135<\/strong> : proposer la suppression du cr\u00e9dit d\u2019imp\u00f4t recherche.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-7b2448f-2fb9 e-paragraph-base e-default-p\" data-interaction-id=\"2fe309b2\" data-e-type=\"widget\" data-id=\"2fe309b2\">Ces amendements interrogent directement les objectifs du CIR : soutenir l\u2019effort de recherche, pr\u00e9server les activit\u00e9s scientifiques sur le territoire et ma\u00eetriser le co\u00fbt budg\u00e9taire du dispositif.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-67210aa6 e-con e-atomic-element e-flexbox-base e-default-div e-a33343f-f507\" data-id=\"67210aa6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"67210aa6\">\n    \t\t\t<h2 data-interaction-id=\"3d618846\" class=\"h2-title e-46ba99c8-a9ec e-heading-base e-default-h2\" id=\"cii\" data-e-type=\"widget\" data-id=\"3d618846\">CII : la proposition d\u2019ouverture aux ETI examin\u00e9e en s\u00e9ance publique<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-5cf7c66d-15f9 e-paragraph-base e-default-p\" data-interaction-id=\"2d67d08e\" data-e-type=\"widget\" data-id=\"2d67d08e\">The <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">cr\u00e9dit d\u2019imp\u00f4t innovation<\/a>, pr\u00e9vu au k du II de l\u2019article 244 quater B du CGI, est r\u00e9serv\u00e9 aux PME au sens de la r\u00e9glementation europ\u00e9enne. L\u2019amendement I-3659 propose d\u2019\u00e9tendre le dispositif aux entreprises de taille interm\u00e9diaire (ETI), au titre des d\u00e9penses engag\u00e9es \u00e0 compter de 2027.<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-6fd1ca4e-91e4 e-paragraph-base e-default-p\" data-interaction-id=\"48d717b2\" data-e-type=\"widget\" data-id=\"48d717b2\">Une telle \u00e9volution \u00e9largirait le champ des entreprises susceptibles de b\u00e9n\u00e9ficier du CII, au-del\u00e0 du p\u00e9rim\u00e8tre actuel des PME.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-7685131b e-con e-atomic-element e-flexbox-base e-default-div e-f5fc149-4789\" data-id=\"7685131b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7685131b\">\n    \t\t\t<h2 data-interaction-id=\"378c5dee\" class=\"h2-title e-cc8ca26-8647 e-heading-base e-default-h2\" id=\"textile-collection\" data-e-type=\"widget\" data-id=\"378c5dee\">Textile et collection : deux amendements pour prolonger le soutien fiscal jusqu\u2019en 2029<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-39e32953-ee02 e-paragraph-base e-default-p\" data-interaction-id=\"273e0d3a\" data-e-type=\"widget\" data-id=\"273e0d3a\">Deux amendements proposent de prolonger le dispositif fiscal relatif aux d\u00e9penses de cr\u00e9ation de nouvelles collections dans les secteurs concern\u00e9s :<\/p>\n\t\t\t\t\t<span class=\"hero-subtitle e-2f77501c-9554 e-paragraph-base e-default-span\" data-interaction-id=\"7fbb39fc\" data-e-type=\"widget\" data-id=\"7fbb39fc\"><ul><li><strong>Amendement I-2734<\/strong> : proroger le dispositif jusqu\u2019au 31 d\u00e9cembre 2029.<\/li><li><strong>Amendement I-2735<\/strong> : pr\u00e9voir \u00e9galement une prolongation jusqu\u2019au 31 d\u00e9cembre 2029.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-291e749d-1584 e-paragraph-base e-default-p\" data-interaction-id=\"3bfeb2a9\" data-e-type=\"widget\" data-id=\"3bfeb2a9\">Ces propositions visent \u00e0 maintenir le soutien fiscal \u00e0 la cr\u00e9ation et au renouvellement des collections, dans un secteur o\u00f9 les d\u00e9penses de conception pr\u00e9c\u00e8dent la commercialisation des produits.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-7de65aa4 e-con e-atomic-element e-flexbox-base e-default-div e-656644a4-beb5\" data-id=\"7de65aa4\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7de65aa4\">\n    \t\t\t<h2 data-interaction-id=\"516f5e9\" class=\"h2-title e-3e3ba7e6-2315 e-heading-base e-default-h2\" id=\"jei-jec-jeir\" data-e-type=\"widget\" data-id=\"516f5e9\">JEI, JEC et JEIR : des changements envisag\u00e9s pour les entreprises innovantes<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-2899e6df-f764 e-paragraph-base e-default-p\" data-interaction-id=\"10b22ea2\" data-e-type=\"widget\" data-id=\"10b22ea2\">Plusieurs amendements visent les dispositifs applicables aux jeunes entreprises innovantes, aux jeunes entreprises de croissance et aux jeunes entreprises innovantes de rupture.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"1b11ebaa\" class=\"e-acfdf72-eede e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"1b11ebaa\">JEI et JEC : le seuil de d\u00e9penses de recherche au c\u0153ur des propositions<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-49f0df24-6a81 e-paragraph-base e-default-span\" data-interaction-id=\"155c5227\" data-e-type=\"widget\" data-id=\"155c5227\"><ul><li><strong>Amendement I-1382<\/strong> : abaisser de 20 % \u00e0 15 % le seuil de d\u00e9penses de recherche retenu pour l\u2019\u00e9ligibilit\u00e9 aux dispositifs JEI et JEC, pour les exercices 2027 \u00e0 2029.<\/li><li><strong>Amendement I-2633<\/strong> : modifier les modalit\u00e9s de calcul des d\u00e9penses de recherche en excluant certaines dotations aux amortissements et d\u00e9penses de location portant sur des biens corporels affect\u00e9s \u00e0 l\u2019industrialisation.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-62448d7e-66c4 e-paragraph-base e-default-p\" data-interaction-id=\"5d51221\" data-e-type=\"widget\" data-id=\"5d51221\">Ces mesures visent \u00e0 faire \u00e9voluer les crit\u00e8res d\u2019acc\u00e8s aux dispositifs et \u00e0 adapter le calcul des d\u00e9penses retenues \u00e0 la situation de certaines entreprises en phase de d\u00e9veloppement industriel.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"350adfe7\" class=\"e-2950293b-3bb9 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"350adfe7\">JEIR : un allongement possible de la limite d\u2019\u00e2ge des entreprises<\/h3>\n\t\t\t\t\t<span class=\"hero-subtitle e-51a2526e-3e4a e-paragraph-base e-default-span\" data-interaction-id=\"4fdd5824\" data-e-type=\"widget\" data-id=\"4fdd5824\"><ul><li><strong>Amendement I-1372<\/strong> : pr\u00e9ciser la d\u00e9finition des JEIR, \u00e9tendre de huit \u00e0 douze ans la limite d\u2019\u00e2ge applicable \u00e0 certaines entreprises cr\u00e9\u00e9es entre 2027 et 2029 et adapter le dispositif de r\u00e9duction d\u2019imp\u00f4t pr\u00e9vu \u00e0 l\u2019article 199 terdecies-0 A ter du CGI.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-eceb894-20ce e-paragraph-base e-default-p\" data-interaction-id=\"2e8bc704\" data-e-type=\"widget\" data-id=\"2e8bc704\">L\u2019objectif est de tenir compte du temps de d\u00e9veloppement de certaines innovations de rupture, dont la maturation et la mise sur le march\u00e9 peuvent n\u00e9cessiter des cycles plus longs.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-4a60ff7d e-con e-atomic-element e-flexbox-base e-default-div e-5a1b0abf-b3b9\" data-id=\"4a60ff7d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"4a60ff7d\">\n    \t\t\t<h2 data-interaction-id=\"7dfbe611\" class=\"h2-title e-7d273849-eeea e-heading-base e-default-h2\" id=\"ip-box\" data-e-type=\"widget\" data-id=\"7dfbe611\">IP Box : l\u2019\u00e9ligibilit\u00e9 des revenus de l\u2019intelligence artificielle en discussion<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-9d71d9e-8ba2 e-paragraph-base e-default-p\" data-interaction-id=\"6eb23e12\" data-e-type=\"widget\" data-id=\"6eb23e12\">The<a href=\"https:\/\/group-gac.com\/en\/service\/ip-box\/\">IP Box<\/a>, pr\u00e9vu \u00e0 l\u2019article 238 du CGI, permet sous certaines conditions l\u2019application d\u2019un taux r\u00e9duit d\u2019imposition aux revenus tir\u00e9s de certains actifs de propri\u00e9t\u00e9 intellectuelle.<\/p>\n\t\t\t\t\t<span class=\"hero-subtitle e-88b02ae-1e44 e-paragraph-base e-default-span\" data-interaction-id=\"68110b6b\" data-e-type=\"widget\" data-id=\"68110b6b\"><ul><li><strong>Amendement I-992<\/strong> : exclure du r\u00e9gime les revenus issus de la concession de licences ou d\u2019abonnements \u00e0 des syst\u00e8mes et mod\u00e8les d\u2019intelligence artificielle.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-19024fac-2689 e-paragraph-base e-default-p\" data-interaction-id=\"32b2ad4\" data-e-type=\"widget\" data-id=\"32b2ad4\">Cette proposition soul\u00e8ve la question de l\u2019articulation entre le r\u00e9gime fiscal favorable applicable \u00e0 certains actifs incorporels et le d\u00e9veloppement de nouveaux mod\u00e8les \u00e9conomiques fond\u00e9s sur l\u2019acc\u00e8s \u00e0 des outils d\u2019intelligence artificielle.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-3578bd64 e-con e-atomic-element e-flexbox-base e-default-div e-25239f12-21d9\" data-id=\"3578bd64\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3578bd64\">\n    \t\t\t<h2 data-interaction-id=\"67704615\" class=\"h2-title e-78355fb-4e93 e-heading-base e-default-h2\" id=\"industrie-verte\" data-e-type=\"widget\" data-id=\"67704615\">Industrie verte : captage du carbone et chaleur d\u00e9carbon\u00e9e dans le champ du C3IV<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-195cbfc7-a642 e-paragraph-base e-default-p\" data-interaction-id=\"796962a6\" data-e-type=\"widget\" data-id=\"796962a6\">Le C3IV, pr\u00e9vu \u00e0 l\u2019article 244 quater I du CGI, fait \u00e9galement l\u2019objet de propositions visant \u00e0 \u00e9largir son p\u00e9rim\u00e8tre \u00e0 de nouveaux \u00e9quipements industriels.<\/p>\n\t\t\t\t\t<span class=\"hero-subtitle e-1f3f1267-1740 e-paragraph-base e-default-span\" data-interaction-id=\"76f5339\" data-e-type=\"widget\" data-id=\"76f5339\"><ul><li><strong>Amendement I-3488<\/strong> : \u00e9tendre le dispositif \u00e0 certains \u00e9quipements et composants industriels destin\u00e9s au captage ou \u00e0 l\u2019\u00e9limination du carbone.<\/li><li><strong>Amendement I-2088<\/strong> : int\u00e9grer certains \u00e9quipements de production de chaleur industrielle d\u00e9carbon\u00e9e, notamment les chaudi\u00e8res \u00e9lectriques industrielles, les syst\u00e8mes de recompression m\u00e9canique de vapeur et les pompes \u00e0 chaleur industrielles rempla\u00e7ant des installations utilisant des \u00e9nergies fossiles.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-d33da1f-3e76 e-paragraph-base e-default-p\" data-interaction-id=\"68409e0a\" data-e-type=\"widget\" data-id=\"68409e0a\">Ces propositions visent \u00e0 \u00e9tendre le soutien fiscal \u00e0 des \u00e9quipements contribuant \u00e0 la d\u00e9carbonation des proc\u00e9d\u00e9s industriels, au-del\u00e0 des activit\u00e9s d\u00e9j\u00e0 couvertes par le dispositif.<\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-644884f9 e-con e-atomic-element e-flexbox-base e-default-div e-6a6c97bb-82f3\" data-id=\"644884f9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"644884f9\">\n    \t\t\t<h2 data-interaction-id=\"547d169b\" class=\"h2-title e-7d7f7ef6-6861 e-heading-base e-default-h2\" id=\"jeux-spectacle-musique\" data-e-type=\"widget\" data-id=\"547d169b\">Jeux vid\u00e9o, spectacle et musique : quels soutiens fiscaux seraient prolong\u00e9s ?<\/h2>\n\t\t\t\t\t<h3 data-interaction-id=\"5dddfbde\" class=\"e-680f576e-5dd9 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"5dddfbde\">Jeux vid\u00e9o (CIJV) : prototypes, agr\u00e9ment et p\u00e9rennisation du cr\u00e9dit d\u2019imp\u00f4t<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-72895950-58ec e-paragraph-base e-default-p\" data-interaction-id=\"a170302\" data-e-type=\"widget\" data-id=\"a170302\">Pr\u00e9vu \u00e0 l\u2019article 220 terdecies du CGI, le CIJV fait l\u2019objet de plusieurs propositions concernant la prise en compte des d\u00e9penses et le suivi du dispositif.<\/p>\n\t\t\t\t\t<span class=\"hero-subtitle e-411429e6-7e27 e-paragraph-base e-default-span\" data-interaction-id=\"1bac4630\" data-e-type=\"widget\" data-id=\"1bac4630\"><ul><li><strong>Amendement I-243<\/strong> : rendre \u00e9ligibles certaines d\u00e9penses de r\u00e9alisation de prototypes engag\u00e9es au cours des six mois pr\u00e9c\u00e9dant la demande d\u2019agr\u00e9ment provisoire.<\/li><li><strong>Amendements I-2730 et I-2739<\/strong> : adapter les r\u00e8gles de prise en compte des d\u00e9penses engag\u00e9es avant et apr\u00e8s les diff\u00e9rentes \u00e9tapes de la proc\u00e9dure d\u2019agr\u00e9ment.<\/li><li><strong>Amendement I-2731<\/strong> : p\u00e9renniser le dispositif et pr\u00e9voir une \u00e9valuation p\u00e9riodique.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-4cf12ba1-4ba2 e-paragraph-base e-default-p\" data-interaction-id=\"fd6ebe0\" data-e-type=\"widget\" data-id=\"fd6ebe0\">Ces propositions visent notamment \u00e0 mieux articuler les d\u00e9penses engag\u00e9es en amont du projet avec les \u00e9tapes administratives n\u00e9cessaires \u00e0 l\u2019obtention du cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"125c3b7c\" class=\"e-6224104c-60c8 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"125c3b7c\">Jeux vid\u00e9o (CIJV) : prototypes, agr\u00e9ment et p\u00e9rennisation du cr\u00e9dit d\u2019imp\u00f4t<\/h3>\n\t\t\t\t\t<p class=\"hero-subtitle e-92a69ae-7b05 e-paragraph-base e-default-p\" data-interaction-id=\"24829e7\" data-e-type=\"widget\" data-id=\"24829e7\">Plusieurs amendements concernent les cr\u00e9dits d\u2019imp\u00f4t en faveur du spectacle vivant, de la cr\u00e9ation musicale et de la production phonographique.<\/p>\n\t\t\t\t\t<h4 data-interaction-id=\"757267ec\" class=\"e-601478b8-3bc1 e-heading-base e-default-h4\" data-e-type=\"widget\" data-id=\"757267ec\">Spectacle vivant musical (CISV) : crit\u00e8res de diffusion et dur\u00e9e du dispositif<\/h4>\n\t\t\t\t\t<span class=\"hero-subtitle e-376eabc7-b3f6 e-paragraph-base e-default-span\" data-interaction-id=\"4a8faeb5\" data-e-type=\"widget\" data-id=\"4a8faeb5\"><ul><li><strong>Amendement I-2717<\/strong> : assouplir les crit\u00e8res de diffusion pour certains concerts de musique lyrique, vocale, de chambre ou symphonique, en pr\u00e9voyant notamment deux repr\u00e9sentations dans au moins deux lieux diff\u00e9rents.<\/li><li><strong>Amendement I-2736<\/strong> : proroger le dispositif jusqu\u2019au 31 d\u00e9cembre 2030.<\/li><li><strong>Amendement I-2738<\/strong> : p\u00e9renniser le cr\u00e9dit d\u2019imp\u00f4t et pr\u00e9voir une \u00e9valuation tous les trois ans.<\/li><\/ul><\/span>\n\t\t\t\t\t<h4 data-interaction-id=\"52303fa8\" class=\"e-3abaea45-ebf3 e-heading-base e-default-h4\" data-e-type=\"widget\" data-id=\"52303fa8\">\u00c9dition d\u2019\u0153uvres musicales (CIEM) : p\u00e9rennisation ou prorogation<\/h4>\n\t\t\t\t\t<span class=\"hero-subtitle e-150475c4-d777 e-paragraph-base e-default-span\" data-interaction-id=\"49e92e7e\" data-e-type=\"widget\" data-id=\"49e92e7e\"><ul><li><strong>Amendement I-2749<\/strong> : p\u00e9renniser le dispositif et pr\u00e9voir une \u00e9valuation tous les trois ans.<\/li><li><strong>Amendement I-2755<\/strong> : proroger le cr\u00e9dit d\u2019imp\u00f4t jusqu\u2019au 31 d\u00e9cembre 2030.<\/li><\/ul><\/span>\n\t\t\t\t\t<h4 data-interaction-id=\"44427b26\" class=\"e-1731d204-b4be e-heading-base e-default-h4\" data-e-type=\"widget\" data-id=\"44427b26\">Production phonographique (CIPP) : prolongation et \u00e9valuation du dispositif<\/h4>\n\t\t\t\t\t<span class=\"hero-subtitle e-6a088787-66d2 e-paragraph-base e-default-span\" data-interaction-id=\"4b84da59\" data-e-type=\"widget\" data-id=\"4b84da59\"><ul><li><strong>Amendement I-2750<\/strong> : p\u00e9renniser le dispositif et pr\u00e9voir une \u00e9valuation p\u00e9riodique.<\/li><li><strong>Amendement I-2754<\/strong> : proroger le cr\u00e9dit d\u2019imp\u00f4t jusqu\u2019au 31 d\u00e9cembre 2030.<\/li><\/ul><\/span>\n\t\t\t\t\t<p class=\"hero-subtitle e-453cb148-6546 e-paragraph-base e-default-p\" data-interaction-id=\"608cac42\" data-e-type=\"widget\" data-id=\"608cac42\">Ces propositions portent principalement sur la continuit\u00e9 des soutiens fiscaux aux secteurs culturels, tout en envisageant des m\u00e9canismes d\u2019\u00e9valuation r\u00e9guli\u00e8re de leur efficacit\u00e9.<\/p>\n\t\t\t\t\t<p class=\"hero-subtitle e-4767b40c-5f27 e-paragraph-base e-default-p\" data-interaction-id=\"62e6ab24\" data-e-type=\"widget\" data-id=\"62e6ab24\">Source: <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/17\/dossiers\/PLF_2027\" target=\"_blank\">Assembl\u00e9e nationale \u2013 Dossier l\u00e9gislatif du projet de loi de finances pour 2027 et amendements d\u00e9pos\u00e9s<\/a><\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-5cf4e146 e-con e-atomic-element e-flexbox-base e-default-div e-1616318-9233\" data-id=\"5cf4e146\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5cf4e146\">\n    \t\t\t<h2 data-interaction-id=\"25b47271\" class=\"h2-title e-2689424b-b875 e-heading-base e-default-h2\" id=\"echanger-experts\" data-e-type=\"widget\" data-id=\"25b47271\">\u00c9volutions fiscales du PLF 2027 : \u00e9changez avec nos experts<\/h2>\n\t\t\t\t\t<p class=\"hero-subtitle e-35a7a682-5474 e-paragraph-base e-default-p\" data-interaction-id=\"73238055\" data-e-type=\"widget\" data-id=\"73238055\">Vous souhaitez \u00e9valuer les cons\u00e9quences potentielles de ces amendements sur vos dispositifs fiscaux ? \u00c9changez avec nos experts pour faire le point sur votre situation et les \u00e9volutions \u00e0 suivre.<\/p>\n\t\t\t\t\t<a href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\" class=\"btn-filled e-452c6699-865f e-button-base e-default-a\" data-interaction-id=\"2fbdb24d\" data-e-type=\"widget\" data-id=\"2fbdb24d\">\n\tMake an appointment with an expert in innovation tax strategy\n<\/a>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-52e90a1 e-con e-atomic-element e-flexbox-base e-default-div e-52e90a1-d50186c\" data-id=\"52e90a1\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"52e90a1\">\n    \t\t\t<p class=\"hero-subtitle e-6ce6458-c48416d e-paragraph-base e-default-p\" data-interaction-id=\"6ce6458\" data-e-type=\"widget\" data-id=\"6ce6458\">Pour rester inform\u00e9.e des derni\u00e8res actualit\u00e9s li\u00e9es \u00e0 la fiscalit\u00e9 de l\u2019innovation&nbsp;: <\/p>\n\t\t\t\t\t<a href=\"https:\/\/group-gac.com\/en\/newsletter\/\" target=\"_blank\" class=\"btn-filled e-265ffc6-1ac5a06 e-button-base e-default-a\" data-interaction-id=\"265ffc6\" data-e-type=\"widget\" data-id=\"265ffc6\">\n\tabonnez-vous \u00e0 notre newsletter mensuelle\n<\/a>\n\t\t\n<\/div>\n\t\t\t<p class=\"e-24ecea1e-d563 e-paragraph-base e-default-p\" data-interaction-id=\"67672ffd\" data-e-type=\"widget\" data-id=\"67672ffd\">Cette analyse a \u00e9t\u00e9 r\u00e9dig\u00e9e par Alex Prouveur, Juriste-Fiscaliste chez G.A.C. Group.<\/p>\n\t\t\t\t\t<a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_self\" class=\"btn-filled e-19caa669-1c2d e-button-base e-default-a\" data-interaction-id=\"4d1278c0\" data-e-type=\"widget\" data-id=\"4d1278c0\">\n\tDiscover our comprehensive support for managing and securing your CIR\/CII\n<\/a>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-3f27c797 e-con e-atomic-element e-flexbox-base e-default-div e-3e85e397-3adb\" data-id=\"3f27c797\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3f27c797\">\n    <div class=\"elementor-element elementor-element-7b3f0eb7 e-con e-atomic-element e-flexbox-base e-default-div e-40203a79-b5e3\" data-id=\"7b3f0eb7\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7b3f0eb7\">\n    \t\t\t<p class=\"e-2021429f-426e e-paragraph-base e-default-p\" data-interaction-id=\"5de65e41\" data-e-type=\"widget\" data-id=\"5de65e41\">Contents<\/p>\n\t\t\t\t\t<p class=\"e-489f03ab-2eb9 e-paragraph-base e-default-p\" data-interaction-id=\"4143bb19\" data-e-type=\"widget\" data-id=\"4143bb19\"><a href=\"#cir\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tCIR : un d\u00e9bat entre \u00e9largissement des d\u00e9penses et restrictions du dispositif\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-4fcbbbdb-7344 e-paragraph-base e-default-p\" data-interaction-id=\"2d54bca0\" data-e-type=\"widget\" data-id=\"2d54bca0\"><a href=\"#cii\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tCII : la proposition d\u2019ouverture aux ETI examin\u00e9e en s\u00e9ance publique\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-46d6bf26-334f e-paragraph-base e-default-p\" data-interaction-id=\"ce40e6b\" data-e-type=\"widget\" data-id=\"ce40e6b\"><a href=\"#textile-collection\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tTextile et collection : deux amendements pour prolonger le soutien fiscal jusqu\u2019en 2029\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-10e6066b-157f e-paragraph-base e-default-p\" data-interaction-id=\"f0863da\" data-e-type=\"widget\" data-id=\"f0863da\"><a href=\"#jei-jec-jeir\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tJEI, JEC et JEIR : des changements envisag\u00e9s pour les entreprises innovantes\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-7f22e5eb-3e94 e-paragraph-base e-default-p\" data-interaction-id=\"42435ad7\" data-e-type=\"widget\" data-id=\"42435ad7\"><a href=\"#ip-box\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tIP Box : l\u2019\u00e9ligibilit\u00e9 des revenus de l\u2019intelligence artificielle en discussion\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-147e3bb4-69c1 e-paragraph-base e-default-p\" data-interaction-id=\"3de354d3\" data-e-type=\"widget\" data-id=\"3de354d3\"><a href=\"#industrie-verte\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tIndustrie verte : captage du carbone et chaleur d\u00e9carbon\u00e9e dans le champ du C3IV\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-270acc52-5adb e-paragraph-base e-default-p\" data-interaction-id=\"22801aab\" data-e-type=\"widget\" data-id=\"22801aab\"><a href=\"#jeux-spectacle-musique\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\tJeux vid\u00e9o, spectacle et musique : quels soutiens fiscaux seraient prolong\u00e9s ?\n\t<\/a><\/p>\n\t\t\t\t\t<p class=\"e-754aca29-eee6 e-paragraph-base e-default-p\" data-interaction-id=\"4044820b\" data-e-type=\"widget\" data-id=\"4044820b\"><a href=\"#echanger-experts\" target=\"_self\" class=\"e-paragraph-link-base e-default-a\">\n\t\t\u00c9volutions fiscales du PLF 2027 : \u00e9changez avec nos experts\n\t<\/a><\/p>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-720ee6c4 e-con e-atomic-element e-flexbox-base e-default-div e-6e45055e-387e\" data-id=\"720ee6c4\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"720ee6c4\">\n    \t\t\t<h3 data-interaction-id=\"55d0dbce\" class=\"e-60bd9872-5259 e-heading-base e-default-h3\" data-e-type=\"widget\" data-id=\"55d0dbce\">Vos dispositifs fiscaux seraient-ils concern\u00e9s par le PLF 2027 ?<\/h3>\n\t\t\t\t\t<a href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\" class=\"btn-filled e-77119b9-fe78 e-button-base e-default-a\" data-interaction-id=\"38994b42\" data-e-type=\"widget\" data-id=\"38994b42\">\n\tFaire le point sur votre situation\n<\/a>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>PLF 2027 : les amendements examin\u00e9s en s\u00e9ance publique sur le CIR, CII, JEI, IP Box, C3IV et les cr\u00e9dits d\u2019imp\u00f4t sectoriels.<\/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 en s\u00e9ance publique : fiscalit\u00e9 de l\u2019innovation","_seopress_titles_desc":"PLF 2027 : les amendements examin\u00e9s en s\u00e9ance publique sur le CIR, CII, JEI, IP Box, C3IV et les cr\u00e9dits d\u2019imp\u00f4t sectoriels.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"PLF 2027 en s\u00e9ance publique : fiscalit\u00e9 de l\u2019innovation","_seopress_social_fb_desc":"PLF 2027 : les amendements examin\u00e9s en s\u00e9ance publique sur le CIR, CII, JEI, IP Box, C3IV et les cr\u00e9dits d\u2019imp\u00f4t sectoriels.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"PLF 2027 en s\u00e9ance publique : fiscalit\u00e9 de l\u2019innovation","_seopress_social_twitter_desc":"PLF 2027 : les amendements examin\u00e9s en s\u00e9ance publique sur le CIR, CII, JEI, IP Box, C3IV et les cr\u00e9dits d\u2019imp\u00f4t sectoriels.","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14,631],"tags":[1021,1029,1062],"business_unit":[972],"offre":[883,886],"secteur":[617,658,660,880,662,664,665,666,876,955,956],"class_list":["post-488946","post","type-post","status-publish","format-standard","hentry","category-actualites","category-actualites-fiscales","tag-c3iv-industrie-verte","tag-plf-loi-de-finances","tag-rd","business_unit-innovation","offre-cir-cii","offre-ip-box","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-aerospatial-defense","secteur-industrie","secteur-sante","secteur-technologie-de-linformation","secteur-transport","secteur-retail","secteur-public","secteur-banques-assurances"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/488946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=488946"}],"version-history":[{"count":12,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/488946\/revisions"}],"predecessor-version":[{"id":488958,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/488946\/revisions\/488958"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=488946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=488946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=488946"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=488946"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=488946"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=488946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}