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V1882-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

R&D&i tax credits must be reported in the tax return for the period in which they are incurred

A company inquired whether it could apply R&D&i tax credits from previous years that were not declared at the time. The Directorate General for Taxes (DGT) stated it could not assess the validity of the deduction because the inquiry was submitted after the deadline.

In 5 key points

How it affects those involved

Companies must ensure that all research, development, and innovation tax credits are correctly included in the specific tax period in which they arise, as retroactive claims may be subject to procedural limitations.

Lifecycle

2022-08-09PublishedPublished 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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