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Practical Manual of Companies 2022.

Application and interpretation of the deduction

  • The taxpayer may provide reasoned report issued by the Ministry of Economy, Industry and Competitiveness (currently, Ministry of Science and Innovation), or by an organization attached to it, regarding compliance with the requirements scientific and technological expenses required in letter a) of article 35.1 of the LIS for research and development expenses, in letter a) of article 35.2 of said Law for technological innovation expenses, taking into account in both cases what is established in article 35.3 of the LIS. This report, issued in the terms established in Royal Decree 1432/2003, of November 21 ( BOE of 29), will be binding on the Tax Administration.

  • In addition, the taxpayer may raise questions about the interpretation and application of this deduction , whose response will be binding on the Tax Administration, in the terms provided in articles 88 and 89 of the General Law. Tax.

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