30°: Tax credit for expenses incurred by certain farmers to replace their employees on leave

I. – Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons made available by a third party….