The RTC Guide 2021 (publication date 01/12/2021) has just been put online mid-December on the website of the Ministry of Higher Education, Research and Innovation (MESRI).
It should be recalled that this guide, which is intended to help companies determine the research and development and innovation work eligible for the research tax credit, is not enforceable.
As last year, this Guide is available in three versions with the Integral Guide, the Control Focus, and the Agreement Focus.
No major contribution this year on the substance, the Guide being content to take up the new formulations of the BOFiP published on 13th July , in particular with regard to the definition of research or the eligible subcontracting.
However, it should be noted that there are unprecedented details on the form and maximum number of pages for applications for approvals as well as for the documentation of research operations.
Each descriptive sheet of an R&D operation should thus be composed as follows:
| 1. R&D operation as part of the company’s activity | 1 page |
| 2. Research indicators | 1 page |
| 3. Purpose of the R&D operation | 2 pages |
| 4. Scientific, technical or technological contribution | 2 pages |
| 5. Description of the approach followed, and the work carried out | 8 pages |
| 6. Human Resources | – |
| 7. Scientific partnership and entrusted research | – |