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 Law of IRPFABBRFor personal income tax (IRPF) taxpayers who carry out economic activities, the deductions for research and development and technological innovation activities of article 35.1 and 2 of LIS, with exception of the provisions of paragraph 2 of Article 39 of the LIS, That is, they may not, optionally, be excluded from the joint limit of 25 percent or 50 percent, nor apply said deductions with a discount of 20 percent of their amount when certain requirements are met, nor, finally, request, in case of insufficient quota, its payment to the Administration under 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: