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Practical Manual of Companies 2020.

Deduction for research and development and technological innovation activities (articles 35.1 and 35.2 LIS)

  1. Research and development activities (article 35.1 of the LIS)
  2. Technological innovation activities (article 35.2 of the LIS)
  3. Exclusions from the concept of research and development and technological innovation
  4. Deadline to apply for the deduction
  5. Application and interpretation of the deduction