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V3490-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

A reasoned report is not mandatory to apply the R&D tax deduction in Corporate Tax

A company asks whether it is necessary to have a reasoned report to apply the deduction for R&D activities. The DGT responds that obtaining such a report is not mandatory.

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2019-12-20PublishedPublished 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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