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V1955-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Flat ceramic samples do not automatically qualify as technological innovation for Corporate Tax deductions

A company inquired whether the production of flat ceramic samples could be classified as a technological innovation activity. The Directorate General for Taxes (DGT) responded that, based on the information provided, it cannot be determined that the activity entitles the company to the tax deduction.

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2021-06-21PublishedPublished 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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