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Practical Handbook for Companies 2021

Application and interpretation of the deduction

  • The taxpayer may provide a reasoned report issued by the Ministry of Economy, Industry and Competitiveness (currently the Ministry of Science and Innovation), or by a body attached to the same, on compliance with the scientific and technological requirements stipulated in letter a) of Article 35.1 of the LIS for research and development expenditure, and in letter a) of Article 35.2 of the same Law for technological innovation expenditure, taking into account in both cases the provisions of Article 35.3 of the LIS.This report, issued under the terms established in Royal Decree 1432/2003, of 21 November (BOE of 29 November), will be binding for the Tax Administration.

  • In addition, taxpayers may submit queries on the interpretation and application of this deduction, the answer to which will be binding for the tax authorities, in accordance with the terms set out in Articles 88 and 89 of the General Tax Law.

  • Likewise, the taxpayer may request the tax authorities to adopt prior valuation agreements for expenses and investments corresponding to research and development or technological innovation projects, in accordance with the provisions of Article 91 of the General Tax Law.