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V1293-14 ·14 May 2014 ·consulta-vinculante Medium impact
Tax

Tax incentives for R&D&I may be applied if a reasoned report from the CDTI is obtained and other requirements are met

The applicant asks whether a reasoned report and technical documentation are sufficient to apply the tax incentives under Law 14/2013. The DGT responds that, as the CDTI report is binding, this requirement is satisfied provided all other legal conditions are met.

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2014-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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