sur MACOMPTA.FR (EPA:MLMCA)
MACOMPTA.FR wins the tax dispute over the IP Box
MACOMPTA.FR announces the successful resolution of its tax dispute concerning the IP Box system. The Administrative Court of Poitiers has cancelled MACOMPTA.FR's corporate income tax assessments for the 2020 and 2021 fiscal years. This decision, rendered on March 17, 2026, was followed by a tax refund of €150,000 in June 2026, along with interest and legal costs.
The IP Box scheme allows for a reduced tax rate of 10%, compared to the normal 25%, on revenue from licenses of protected software. Nearly 98% of MACOMPTA.FR's revenue comes from these licenses. However, the court rejected its claim regarding the research tax credit for 2019 and 2020, which had already been provisioned.
R. H.
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