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V2211-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Settling I+D+i deduction with negative taxable base possible if minimum liquidated amount met

A company with turnover over 20 million euros sought to realise I+D+i deductions from 2021 and 2022 in its 2023 tax return, despite having negative taxable bases pending offset. The DGT confirms that, provided the minimum liquidated amount under article 30 bis LIS is met, the entity may apply for and receive the I+D+i deduction under article 39.2 LIS even with outstanding negative taxable bases.

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2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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