Mon projet est-il éligible aux aides publiques en faveur de l’innovation ?
Cette question nécessite en premier lieu de répondre à l’interrogation suivante : mon projet érigé au sein de mon entreprise est-il innovant ? si oui, s’agit-il d’innovation de marché ou de technologie ? En outre, est-ce que je fais de la recherche et développement éligible à diverses aides et statuts (CIR, JEI, BPI…), est-il uniquement éligible aux aides de type Crédit Impôt Innovation (pour les innovations de marché) ?
Si l’on s’engouffre dans les définitions européennes (Manuel de Frascati pour la R
&D, manuel d’Oslo pour l’innovation), on risque de se décourager, pour autant, ces termes y sont très précisément définis :
« Recherche et développement » ?
Extrait du manuel de Frascati : « La recherche et le développement expérimental (R-D) englobent les travaux de création entrepris de façon systématique en vue d’accroître la somme des connaissances, y compris la connaissance de l’homme, de la culture et de la société, ainsi que l’utilisation de cette somme de connaissances pour de nouvelles applications. Le terme R-D recouvre trois activités : la recherche fondamentale, la recherche appliquée et le développement expérimental (…). »*
* Manuel de Frascati – Méthode type proposée pour les enquêtes sur la recherche et le développement expérimental
On distingue ainsi 3 types de R&D
- Recherche fondamentale
La découverte d’autres méthodes de calculs possibles, comme le calcul quantique ou la théorie quantique de l’information, relève de la recherche fondamentale.
-> Réalisation des théories et des modèles
- Recherche appliquée
Les travaux visant l’application du traitement de l’information dans de nouveaux domaines ou selon de nouveaux procédés (par exemple, élaboration d’un nouveau langage de programmation, de nouveaux systèmes d’exploitation, de générateurs de programmes, etc.) et les travaux visant l’application du traitement de l’information en vue d’élaborer des outils tels que les systèmes d’information géographique et les systèmes experts relèvent de la recherche appliquée
-> réalisation d’outils permettant de réaliser des produits non déterminés
- Développement expérimental
L’élaboration de nouvelles applications de logiciels, l’amélioration sensible de systèmes d’exploitation, de programmes d’application, etc., relèvent du développement expérimental.
-> réalisation de produits
Et 3 niveaux de recherche :
Dans le domaine des Nouvelles Technologies de l’Information, on propose quelques exemples :
- Recherche fondamentale
La découverte d’autres méthodes de calculs possibles, comme le calcul quantique ou la théorie quantique de l’information, relève de la recherche fondamentale.
-> Réalisation des théories et des modèles
- Recherche appliquée
Les travaux visant l’application du traitement de l’information dans de nouveaux domaines ou selon de nouveaux procédés (par exemple, élaboration d’un nouveau langage de programmation, de nouveaux systèmes d’exploitation, de générateurs de programmes, etc.) et les travaux visant l’application du traitement de l’information en vue d’élaborer des outils tels que les systèmes d’information géographique et les systèmes experts relèvent de la recherche appliquée
-> réalisation d’outils permettant de réaliser des produits non déterminés
- Développement expérimental
L’élaboration de nouvelles applications de logiciels, l’amélioration sensible de systèmes d’exploitation, de programmes d’application, etc., relèvent du développement expérimental.
-> réalisation de produits
Et alors ?
- Ces éléments nous permettent d’évaluer si nos développements relèvent de la R&D
- Mais ils permettent surtout de les classer au regard de la réglementation européenne, qui accorde des subventions sur un pourcentage des dépenses, en fonction du type de R&D variant de 25% à 100% !
Vous ne vous y retrouvez pas ?
- Pas de panique, « R&D » n’est pas forcément équivalent à « Innovation »
- Solutions & guichets existent pour financer l’innovation : Région, Oséo, pôles de compétitivités, qui ne se focalisent –heureusement- pas que sur la recherche pure, mais de plus en plus vers des financements de futurs produits innovants et créateurs de revenus.
Et l’innovation dispose aussi de sa définition !!
- i) l’introduction d’un nouveau produit ou une modification qualitative d’un produit existant ;
- ii) l’introduction d’un procédé constituant une innovation pour une industrie ; -> nouveau framework, nouveau matériel
iii) l’ouverture d’un nouveau marché ;
- iv) le développement de sources nouvelles d’approvisionnement en matières premières ou en d’autres inputs ;
- v) les évolutions de l’organisation industrielle.
ASTUCES :
Le « rescrit » vous permet de demander à l’Etat votre éligibilité au crédit d’impôt et subvention : pas de risque de redressement, obtenez sereinement vos subventions.
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