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A company asks whether it can claim the I+D+i deduction abatement under article 39.2 of the LIS, even if it must meet the minimum liquid quota under article 30 bis of the LIS. The DGT confirms that this is possible, provided the legal requirements are met.
Companies can claim the I+D+i deduction abatement even if they are subject to the minimum liquid quota, as long as legal conditions are satisfied.
The tax team reviews your specific situation.
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