2: Determination of taxable profits

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integration or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of the driving simulators fitted with a driving station.

The deduction applies to the assets mentioned above. The deduction applies to the assets mentioned in the first paragraph of this I acquired as new as from 9 May 2019 and until 8 May 2021.

II.-The deduction is apportioned over the period from 9 May 2019 to 8 May 2021. II - The deduction is spread on a straight-line basis over the normal period of use of the assets. If the asset is removed from the assets before the end of this period, the deduction is only earned by the establishment or association up to the amount already deducted from income on the date of transfer, which is calculated pro rata temporis. III.The establishment or association mentioned in I that rents out a new property mentioned in I, under the conditions provided for in 1 of article L. 313-7 of the French Monetary and Financial Code, under a leasing contract or as part of a leasing contract with a purchase option entered into between 9 May 2019 and 8 May 2021, may deduct an amount equal to 40% of the original value of the new asset, excluding finance costs, at the time the contract is signed. This deduction is spread pro rata temporis over the normal period of use of the asset. If the lessee or lessee-credit institution or association acquires the asset, it may continue to apply the deduction. The deduction ceases as from the sale or termination by the lessee or lessee's establishment or association of the leasing or hire-purchase contract or of the asset and cannot be applied to the new operator.

The company that gives the asset as a lease or hire-purchase contract must pay the deduction. A company that leases or rents an asset with a purchase option may not apply the deduction referred to in I of this article.

IV. IV.-The benefit of the deduction is subject to compliance with Commission Regulation (EU) No 1407/2013 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.