Increase in investment deduction, a unique opportunity in 2023

What is the investment deduction?

This tax measure linked to the realization of specific investments allows you to obtain a reduction in your tax base for the year in question.

In fact, it applies to two types of investments:

1. investments in environmentally-friendly/neutral R&D;
2. investments to reduce energy consumption;

Until today, the deduction was 13.5% for single deductions and 20.5% for spread deductions.

Why is 2023 such a special year?

If eligible investments were made in 2023, the fiscal incentive offered by the authorities is significantly increased.

In fact, the deduction percentages now amount to 20.5% for the single deduction and even 27.5% for the spread deductions.

It is therefore respective increases in intervention of 50% and 35% that are proposed by the State for the year 2023 with regard to this fiscal incentive.

This represents a potential savings of between 5 and 7% for society.

Presentation of a concrete case

Investment allowing a reduction in energy consumption made in 2023 = 1,000,000€

Single deduction for investment = 1,000,000€ * 20.5% = 205,000€

When it comes to a reduction in the taxable amount and, considering a corporate tax rate of 25%:

Real savings for society = €205,000 * 25% = €51,250.

Would you also like to benefit from it?

Through its experts, ABV proposes (1) to identify eligible investments, (2) to assess the potential savings and (3) to define a methodology for submitting a file to the competent authorities.

Contact us so as not to miss out on this unique opportunity.