Module 19 min868 wordsFree — no account

A base larger than the spending incurred

A way to check what has landed — no marks, no account · 1 section · 159 words · 3 min

Test yourself

Question 1 of 3

How is the operating allowance computed?

40 % of depreciation and 75 % of personnel75 % of depreciation and 40 % of personnel50 % of all spending

Question 2 of 3

What relative cap applies to subcontracted spending?

Half the other research spendingThree times the total amount of other research spendingNo relative cap

Question 3 of 3

Over what period is the research tax credit determined?

Over the business's accounting yearOver the calendar year, from 1 January to 31 DecemberOver the twelve months before the return

Read in French

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.