Special Regulated Provision Scheme for Press Companies
The special regulated provision regime for press companies is a tax mechanism subject to precise conditions, not a grant. The catalogue reference dates from 2023: the consolidated text, the scope of companies concerned, time limits and obligations for using the provision must be checked in the CGI and BOFiP doctrine in force before applying it.
A press company may seek to spread the cost of certain investments through a regulated tax provision mechanism. This regime does not provide an immediate grant: its value depends on the legal conditions for setting up and using the provision, time limits and the accounting and tax treatment. The catalogue refers to a dated version of the General Tax Code article, which is not enough to confirm the rules applicable in 2026. The regime must be checked in the consolidated text and administrative doctrine before any accounting entry.
Funded by Ministère de la Culture
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Who can apply
Check the scope of press companies concerned, the conditions for setting up and using the provision, time limits, accounting and tax obligations, and the current version of the General Tax Code.
What the scheme covers
The scheme concerns the tax and accounting treatment of a regulated provision for press companies. Authorised uses, time limits for use, filing obligations and the consequences of reversing the provision must be checked in the consolidated texts; no benefit should be assumed from the historical reference alone.
Amount and funding terms
No amount is given: the benefit depends on the provision set up under the rules in force. Check the consolidated CGI text and current doctrine.
How to apply
1. Consult the current consolidated version of the CGI and the corresponding BOFiP doctrine. 2. Check that the company and the operations fall within the regime’s scope. 3. Have the timetable, uses and entries validated by your accountant or tax adviser. 4. Document the conditions and supporting evidence. 5. Only apply the regime after professional validation.
Timeline
No timetable is given: check the consolidated text and current doctrine.
Key facts
- Funder
- Ministère de la Culture
- Type of funding
- Tax exemption
- Status
- Open
- Funding rate
- 80%
- Automatically extracted — check the official source
- Closes
- 31 December 2026
- Geographic scope
- All of France
Frequently asked questions
Who can benefit from this scheme?
Check the scope of press companies concerned, the conditions for setting up and using the provision, time limits, accounting and tax obligations, and the current version of the General Tax Code.
How much can be obtained?
No amount is given: the benefit depends on the provision set up under the rules in force, to be checked in the consolidated text and current doctrine.
How do I apply?
Have the application of the regime validated by your accountant or tax adviser, then check the consolidated version of the CGI on Légifrance and the BOFiP doctrine before booking a provision.
Official source
No official URL is available in our data for this grant.
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