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V4267-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

Personnel costs for qualified researchers dedicated exclusively to R&D may qualify for the additional deduction

A company has enquired whether R&D department staff working 100% on projects can benefit from the 17% additional deduction. The DGT clarifies that they must be qualified researchers and work exclusively on such projects.

In 5 key points

Lifecycle

2016-10-05PublishedPublished 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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