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V3509-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Early payment of R&D tax credits may be requested with a 20% reduction subject to legal requirements

An entity inquired whether it could request the early payment of the 2015 R&D tax credit in its 2016 tax return by renouncing 20% of its value. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of Article 39.2 of the Corporate Income Tax Act are met and compatibility with Social Security contribution relief is verified.

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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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