Article 35 LIS "Deduction for research and development and technological innovation activities"
Note: It should be noted that, in accordance with the provisions of article 68.2 of the Personal Income Tax Law , personal income tax taxpayers who carry out economic activities are eligible for the deductions for research and development and technological innovation activities of article 35.1 and 2 of LIS , with the exception of the provisions of section 2 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 the event of insufficient quota, its payment to the Administration under the terms determined by 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: