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La consultante pregunta cómo determinar el coste de creación de una patente para cumplir el requisito de haber aportado al menos el 25% de su coste. La DGT responde que los gastos de investigación y desarrollo incurridos computan como coste del activo, aunque no se hayan activado en el balance según la normativa contable.
The tax team reviews your specific situation.
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