14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017. However, the rate is set at 25% for payments made until 31 December 2023….

Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du code du travail, subject to the following reservations: 1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a financial,…

I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital increases of the companies mentioned in 1 of II. This tax benefit applies under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions made…