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V3477-16 ·21 July 2016 ·consulta-vinculante Medium impact
Tax

Entities may claim technological innovation tax credits if the project is substantiated by any valid means of proof

A company inquired whether project expenses certified by an ENAC-accredited entity qualify for R&D&i tax deductions. The DGT ruled that while such certification is not binding, it serves as valid evidence, and participating entities may apply the deduction provided they comply with cost-sharing requirements.

In 6 key points

How it affects those involved

This ruling provides greater flexibility for companies to substantiate R&D&i expenses through various forms of evidence, although it clarifies that third-party certification does not automatically guarantee the tax benefit.

Lifecycle

2016-07-21PublishedPublished 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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