Module 19 min868 wordsFree — no account
A base larger than the spending incurred
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 250 words · 2 min
Practical case
SAS Novilis's tax credit base
SAS Novilis incurs 480 000 € of research personnel costs and 60 000 € of depreciation on its laboratory equipment. It entrusts 90 000 € of operations to an approved body with no relationship of dependence, and receives a 50 000 € public subsidy. Question: what is its base, what credit does it obtain, and what share does the operating allowance take in it?
Hint: Compute the allowance on its two separate bases, add the four categories, then deduct the subsidy before applying the rate.
Show the solution
Operating allowance: 40 % × 480 000 = 192 000 €, plus 75 % × 60 000 = 45 000 €, that is 237 000 €. Checking the subcontracting cap: the other eligible spending totals 480 000 + 60 000 + 237 000 = 777 000 €, three times which is 2 331 000 €; the 90 000 € entrusted is therefore taken in full, and stays far below the absolute cap of 10 million euros. Base before subsidy: 480 000 + 60 000 + 237 000 + 90 000 = 867 000 €. Public subsidy to deduct: 50 000 €. Final base: 817 000 €. Tax credit at 30 %: 245 100 €. The operating allowance makes up 29 % of the base and is worth 71 100 € of credit on its own, with no invoice matching it.
Answer: 817 000 € of base and 245 100 € of credit, of which 71 100 € comes from the allowance alone.
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