This tax measure applies to investments made in the course of the year and relating to the list of capital expenditures
This measure is intended to support investment in:
Any company subject to corporate tax that invests in such activities.
Improvement of the net result
Increase of equity capital
Increase in cash and cash equivalents
Reduction of the taxable base
Investment deduction linked to R&D where size is taken into account: for large companies it is 13.5% of the amount of depreciation on investments; for SMEs it is 20.5% of the amount of depreciation on investments