Article 35 LIS "Deduction for research and development and technological innovation activities"
Important: it should be noted that, in accordance with the provisions of article 68.2 of the Personal Income Tax Law , personal income tax payers who carry out economic activities are eligible for the deductions for research and development and technological innovation activities in article 35.1 and 2 of LIS , with the exception of the provisions of sections 2 and 3 of article 39 of LIS , that is, they may not, optionally, be excluded from the joint limit of 50%, nor apply said deductions with a discount of 20% of their amount when certain requirements are met or, finally, request, in case of insufficient quota, its payment to the Administration in the terms determined by the LIS .
The most relevant modalities and aspects to be examined in the deduction for research and development activities and technological innovation of article 35 of the LIS are the following: