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V1922-24 ·3 September 2024 ·consulta-vinculante Medium impact
Tax

Increased R&D&i tax credit percentages for the Canary Islands cannot be applied if the partner does not reside in said territory or does not have a permanent establishment there

A mainland company asks whether it can apply the increased R&D&i tax credit percentages of the Canary Islands to the tax credit bases imputed to it by an AIE domiciled in the islands. The DGT responds that, as the applicant has neither tax residence nor a permanent establishment in the Canary Islands, it cannot benefit from said increases.

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2024-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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