Requirements
In order to apply this option, the following requirements must be met:
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That at least one year has passed since the end of the tax period in which the deduction was generated, without it having been applied.
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That the average workforce or, alternatively, the average workforce assigned to research and development and technological innovation activities is not reduced from the end of the tax period in which the deduction was generated until the end of the period referred to in letter c) below.
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That an amount equivalent to the deduction applied or paid be allocated to research and development and technological innovation expenses or to investments in tangible fixed assets or intangible fixed assets exclusively related to said activities, excluding real estate, in the 24 months following the end of the tax period in whose declaration the corresponding application or credit request is made.
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That the entity has obtained a motivated report on the qualification of the activity as research and development or technological innovation or a prior agreement on the valuation of the expenses and investments corresponding to said activities, in the terms established in article 35.4 of the LIS .
Failure with any of these requirements will result in of the amounts improperly applied or paid, in the manner established in article 125.3 of the LIS.