35° : Tax credit for the first subscription to a newspaper, periodical or online press service providing political and general information

I. – A. – When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first subscription, for a minimum period of twelve months, to a newspaper, a publication with a frequency of no more than quarterly or an online press…