Authorisations. Prior valuation agreements for expenses corresponding to scientific research and technological innovation projects.
General Details
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
General information about the procedure
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
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades (BOE 28-noviembre-2014)
-
Real Decreto 634/2015, de 10 de julio,
por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 38 (BOE 11-julio-2015)