II: Industrial and commercial profits

Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft business; 2° With health, safety, fire protection, anti-smoking,…

I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and they…

I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within the categories of vehicles with a total authorised laden weight of 2.6 tonnes or more that exclusively use one or more of the following energies: a) Natural gas and biomethane fuel; aa)…

I. – Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated to an industrial activity, when these assets fall into one of the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for…

I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installation of equipment, acquired when new, allowing the use of hydrogen or any other decarbonised propulsion as the main propulsive energy or for the production of electrical energy intended for the main propulsion…

I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse…

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integration or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal to…

I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, Non-road vehicles recorded as fixed assets that run on natural gas, electricity or hydrogen, as well as non-road vehicles that combine electric…

I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of storage facilities and handling and distribution equipment for diesel that is not…

1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term. 2. The short-term capital gains regime applies: a. To capital gains from the disposal of items acquired or created less than two years ago. Where applicable, these capital gains are increased by the amount of depreciation expressly excluded…