Authorisations. Prior valuation agreements for expenses corresponding to scientific research and technological innovation projects.

Denomination

Authorisations. Prior valuation agreements for expenses corresponding to scientific research and technological innovation projects.

Procedure type

Taxation

Subject

Taxes

Purpose

Prior valuation agreements for expenses corresponding to scientific research and technological innovation activities that are to be considered valid for the deduction referred to in article 35, the Tax Act. The Tax Administration must apply the valuation of costs resulting from the resolution while it is in effect, provided the legislation is not modified or the economic circumstances on which the valuation is based do not vary significantly. The agreement must indicate the expiry date of the valuation, which cannot be greater than three years.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application by the interested party.

Phases of the procedure/service

Start: Application presented by the interested party.

Procedure: By inspection teams or units, which can request the information, reports, records and receipts from the taxpayers that bear relation to the application. Both the Tax Administration and the applicant can request or present expert reports on the content of the valuation proposal. Furthermore, evidence can be proposed that is considered relevant by any means permitted under law.

End: A resolution must be passed to approve the proposed plan, dismiss it or approve an alternative plan formulated by the taxpayer during the course of the procedure. If the resolution is approved, it will contain the valuation carried out by the tax authorities in accordance with the regulations on corporate tax, indicating the specific expenses and activities to which it refers, as well as the valuation method used, indicating its essential elements. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

The resolution handed down shall not be appealed, without prejudice to the appeals and complaints that may be filed against the settlement decisions that are carried out as a consequence of the implementation of the values established in the resolution.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing