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V3310-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

Subsidies from non-resident clients must reduce the I+D deduction base

The consultant asks whether subsidies received by its non-resident clients for an I+D project should reduce their own deduction base. The DGT responds that yes, if the subsidies are linked to the project and are accounted for as income.

In 6 key points

Lifecycle

2017-12-28PublishedPublished 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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