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Income Tax (Tables)
12 Months Ended
Dec. 31, 2023
Income tax  
Schedule of income tax expense

    

As of December 31,

 

(in thousands of euros)

2021

2022

2023

 

Loss before tax

 

(49,271)

 

(54,294)

 

(109,819)

Theoretical tax rate

 

26.5

%  

25.0

%  

25.0

%

Tax benefit at theoretical rate

 

13,057

 

13,574

 

27,455

Tax credits

 

1,078

 

1,432

 

1,794

Permanent differences

 

(497)

 

(733)

 

(497)

Temporary differences

 

 

 

(30)

Tax rate differences

 

(80)

 

55

 

83

Non recognition of deferred tax assets related to tax losses and temporary differences

 

(13,921)

 

(14,309)

 

(28,930)

Impairment loss of deferred tax asset

 

 

 

(481)

Actual income tax benefit

 

(364)

 

20

 

(607)

of which

 

  

 

  

 

  

Current taxes

 

(364)

 

(34)

 

(62)

Deferred taxes

 

 

54

 

(545)

Effective tax rate

 

0.74

%  

0.06

%  

0.06

%