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A company inquired whether a CDTI 'type c' report, which classifies an activity as R&D, is sufficient to meet the requirements for claiming tax credits, even if the project undergoes deviations. The Directorate General for Taxes (DGT) stated it cannot assess the evidence or regulatory authorisation, but clarified that the report must specifically refer to the activities for which the tax credit is being claimed.
The tax team reviews your specific situation.
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