30°: Tax credit for expenses incurred by certain farmers to replace their employees on leave

I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons made available by a third party. Eligibility for the tax credit is subject to the condition that the activity carried out requires the taxpayer's presence on the farm every day of the year and that his or her replacement is not covered under any other legislation.

The tax credit is granted, under the same conditions and in proportion to the rights they hold, to self-employed natural person members of companies or groups, within which they effectively and regularly carry out an agricultural activity that requires their presence on the farm every day of the year and provided that they are not replaced by a person who is a member of the company or group.

II. - The tax credit is equal to 50% of the expenses referred to in I and actually incurred, up to a limit of fourteen days of replacement leave per year. This rate is increased to 60% for expenditure incurred to provide a replacement for leave due to illness or an accident at work. For the purposes of this calculation, the cost of one day's replacement is capped at forty-two times the hourly rate of the guaranteed minimum referred to in article L. 3231-12 of the French Labour Code. The tax credit is granted in respect of the year in which the expenses were incurred.

When the activity, the income from which is taxed in the agricultural profits category, is carried out in a joint farming group, the ceiling for the tax credit is multiplied by the number of partners in the group, up to a maximum of four. However, the maximum tax credit available to a member of a joint farming group may not exceed the maximum tax credit available to an individual farmer.

III. - The tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax due, the excess is refunded.

IV. - The benefit of the tax credit in respect of expenditure incurred between 1 January 2011 and 31 December 2024 is subject to compliance with Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector.