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V0160-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

The request for a refund of Social Security tax credits for R&D does not prevent another entity within the tax group from maintaining the R&D deduction

The requesting companies sought to determine whether requesting a refund of excess Social Security contributions for researchers in 2013 required the removal of R&D deductions from the tax group. The DGT responds that obtaining the tax credit by one entity does not prevent another entity in the same group from maintaining its deduction, provided they are not applied to the same researcher.

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2015-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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