E. Early investments

Regulation: Article 27.11 Law 19/1994 

Taxpayers may carry out early investments, which will be considered as materialization of the RIC that is provided with a charge to profits obtained in the tax period in the one in which the investment is made or in the three subsequent ones, provided that the remaining requirements demanded therein are met.

These provisions must be made charged to profits obtained within the period of validity of the Regulation (EU) Commission Regulation (EC) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, i.e. until December 31, 2026, or as long as the period of validity of the standard that replaces it is respected.

In the tax period in which the advance investments are made, the materialization and its financing system must be reported together with the corporate tax return (see point 1d) of section " Documentation to be submitted before the return " of Chapter 1 of this Practical Manual).