8. Our advice
8.1 Pay attention to your patent specifications
To benefit from the preferential regime for individuals, you must ensure that your patent is valid, or has been held for at least one year in the case of an acquired patent.
To benefit from the preferential regime for legal entities, you must ensure that your patent is valid, or has been held for at least one year in the case of an acquired patent, and forms part of your company's fixed assets.
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Bibliography
Taxation of research, industrial property and software , Jean-Luc Pierre, Éditions EFE, 2011
Regulations
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article 39 terdecies , 1
article 93 quater , I
article 256
article 731
article 738
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