Module 18 min867 wordsFree — no account
The right to deduct, and the conditions that open it
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 60 words · 1 min
Worked example
What the architecture practice is missing
The invoices are in order and the spending is professional: the two visible conditions are met. But part of the practice's activity consists of transactions that do not open a right to deduct. The tax borne is therefore deductible only in proportion to the taxed use, and deducting the whole €12,000 ignores that proportion.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.