R+D tax credits and special taxes

R+D tax credits and special taxes

Pursuant to current legislation in force, the sum of special taxes may be reduced by the eligible costs of research-development operations. In the event that a business subject to the payment of special tax (e.g. pharmaceutical company) proves to be performing research-development activities, it may reduce the tax base of the special tax by the amount of recorded and eligible costs of the project. For the purposes of reducing tax-related risks, it is also reasonable to obtain an attestation of the project as being research-development.