Rental Value Reduction for Buildings Used in Research Activities Eligible for the Research Tax Credit (CIR)
This information sheet concerns a potential local tax benefit related to the rental value of buildings used for certain research activities. Eligibility depends on the applicable legislation, the type of building, the actual activity carried out, and local regulations. Unless a tax regime currently applies at the establishment's address, no rate or amount of savings should be assumed.
The catalog entry mentions a reduction in rental value for buildings used for research activities eligible for the research tax credit. This is a matter of local taxation, not a subsidy paid to the company. The historical data provided is insufficient to confirm the existence of an applicable reduction for a given municipality and year. The current legal basis and the resolution of the relevant local authority must be verified before publishing a rate or tax saving.
Funded by Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
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Who can apply
Companies that own or operate buildings used for research activities are eligible, subject to the applicable legal definition and local tax rules. Simply declaring expenses for the Research Tax Credit (CIR) is not sufficient, in itself, to demonstrate the existence of a local tax reduction.
Eligibility conditions
Identify the tax in question, the applicable legislation, the relevant local authority, and its resolution for the year in question. Verify the nature of the research activity and the building's intended use, as well as the required reporting procedures. The existing data does not allow us to conclude that the benefit is available everywhere.
What the scheme covers
The subject concerns the allocation of premises for research operations and the calculation of the rental value used for local tax purposes. It does not directly finance equipment or R&D expenses.
Amount and funding terms
No rate or amount can be confirmed based solely on historical catalogue references. The potential impact depends on the applicable legal framework, the assessed rental value, and local regulations. Request written confirmation from the land registry or business tax office and verify the current legislation.
How to apply
Request from the land registry office the legal reference and resolution applicable to the building address and tax year. Prepare a description of the premises, their use for research, and the relevant tax documents. Have the analysis validated by a tax professional before submitting any application or declaration.
Timeline
No universal deadline can be confirmed from the provided historical link. The schedule depends on the tax, the tax year, and the applicable formalities. Check the current regulations and filing deadlines with the tax authorities.
Key facts
- Funder
- Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 50%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Does the CIR automatically entitle the holder to a local tax reduction?
No. The CIR and local taxes are separate mechanisms; a specific legal basis must be verified.
What is the abatement rate?
It is not confirmed for the regime described in the historical record.
Who can confirm the application?
The land tax service and the relevant local authority, based on the address and the tax year.
Official source
No official URL is available in our data for this grant.
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