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APR\u200\'3fS ART. 12
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5 Janvier 2026
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Mme\u160\'3fPir\u232\'3fs\u160\'3fBeaune, Mme\u160\'3fMercier, M.\u160\'3fPhilippe\u160\'3fBrun, M.\u160\'3fBaptiste, M.\u160\'3fBaumel, M.\u160\'3fBouloux, M.\u160\'3fOberti, Mme\u160\'3fPantel et les membres du groupe Socialistes et apparent\u233\'3fs
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------------
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\u160\'3fjanvier\u160\'3f1991 ainsi que celles desimmeubles dont le permis de construire a \u233\'3ft\u233\'3f d\u233\'3flivr\u233\'3f avant le1
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 du\u160\'3fII estabrog\u233\'3f.
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Cet amendement vise \u224\'3f recentrer lesd\u233\'3fpenses de R&D \u233\'3fligibles au CIR sur les d\u233\'3fpenses ayant unlien direct avec les efforts de recherches comme le salaire deschercheurs ou l\u8217\'3fachat de mat\u233\'3friel sp\u233\'3fcifique. Il pr\u233\'3fvoit ainsid\u8217\'3fexclure de l\u8217\'3fassiette de calcul du CIR\u160\'3f:
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\u8211\'3f\u160\'3fL\u8217\'3fimmobilier, pour lequel lelien avec l\u8217\'3feffort de R&D est limit\u233\'3f dans la majorit\u233\'3f descas (principalement un effet d\u8217\'3faubaine).
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Cette mesure permettrait un gain de1,77 milliard d\u8217\'3feuros, permettant de rem\u233\'3fdier au quart du d\u233\'3fficitsuppl\u233\'3fmentaire vot\u233\'3f au S\u233\'3fnat.
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