Can I benefit from my corporation tax credit immediately?

If your company benefits from one or more refundable tax credits in 2020, you can now apply for a refund of the balance, after charging it to your corporation tax, where applicable, without waiting to file the declaration of your result (“tax return”).

This scheme applies to all tax credits refundable in 2020, such as the CICE and the CIR (for the portion, the refund of which is due this year), as well as those for certain struggling sectors such as:

• The tax credit for expenses relating to the production of cinematographic works
• The tax credit for expenses relating to the production of audiovisual works
• The tax credit for expenses relating to the production of international films and audiovisual works
• The tax credit in favour of companies producing live music performances or variety shows
• The tax credit for expenses relating to the production of phonographic works
• The tax credit in favour of video game designers

Please access your professional space on impots.gouv.fr to declare the following remotely:

• Tax credit refund application (Form 2573) 
• The declaration justifying the tax credit (declaration no. 2069-RCI or a specific declaration, unless this has already been filed previously) 
• In the absence of a declaration of result, the corporation tax balance statement (form 2572) allowing the tax owed to be paid and the refundable debt for 2020 to be established.

 Corporation tax services (SIE) are working to process business refund applications as quickly as possible, within a few days.

• What is the solidarity fund?
• Can I benefit from the solidarity fund?
• What are the amounts paid?
• Who do I contact to request the form?

 

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