XXX : Tax credit for certain investments made and operated in Corsica

I. – 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an industrial, commercial, craft, liberal or agricultural activity other than: a. the management or rental of real estate where…