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V0163-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

R&D tax deductions from 1998 and 1999 may be applied in 2014 if the 18-year period has not expired

A company has enquired whether it can apply in 2014 tax deductions for research and development expenses incurred in 1998 and 1999 that were not utilised at the time. The Directorate General for Taxes (DGT) has ruled that, under the applicable regulations, such deductions are subject to an 18-year application period.

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2017-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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