Investment

Any asset purchase operation to bring the sustainable capital for the exercise of a productive economic activity, whether these acquisitions are made within the scope of a creation of new activities, an expansion of production capacity, relocation, rehabilitation and recovery of activities, particularly in the context of a partial or full privatization.

The system covers all investments in the economic activities of production of goods and services, with the exception of the following:

- Activities which, by virtue of special legislation, are outside the scope of this Order,

- Activities that obey to a program of advantages that is specific to them,

- Activities that can not, under any law, benefit from tax privileges.

- Activities expressly reserved for legal persons specifically designated by the legislation in force,

- Activities that do not require state support.

Type of Investment:

- New creation: ex-nihilo creation of a non-existent investment project through the development of new means of production and that from an economic point of view, corresponds to a real increase in the national capital stock. Are excluded from the concept of "new creation", recovery of existing activities under another name or even legal form accompanied by an additional investment and / or investment constitution from properties already used in a existing activity.

- extension :  the acquisition by the same tax subject, of capital, sustainable assets in order to increase its production capacity or expand its production of goods and services. Is excluded from the concept of "extension", the acquisition of additional annexes and related equipment and the acquisition of equipment of renewal or replacement of existing equipment.

- réhabilitation : the acquisitions of goods and services intended to compensate technology obsolescence or temporal wear of the materials and existing facilities or to increase productivity.

Investment in partnership:

It is understood by the investment project in partnership, any investment project, part or all of the funding of which comes either from abroad and / or reinvestment of existing companies of Algerian rights with foreign capital, in the context of their projects extension of production capacity in the same activity and the same location.

These investments may be constituted:

 GLOBAL

 NATURE OF INVESTMENT:

BY INDUSTRIAL SECTOR:

SECTOR OF ACTIVITY:

LEGAL SECTOR: