Agreement between the Tax Agency and the Ministry of Science and Innovation
On November 17, 2022, the Agreement between the State Tax Administration Agency and the Ministry of Science and Innovation for the evaluation of R&D&i projects related to the application of tax incentives of the Corporate tax. This agreement will allow the tax enforcement bodies to obtain a reasoned report from the Ministry of Science and Innovation regarding compliance by the taxpayer with the scientific and technological requirements necessary to be able to apply the incentives provided for in the Corporate Tax to I activities. +D+i, which will increase legal certainty and comply with some of the requirements that the courts have established in their jurisprudence regarding this incentive.