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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Orden TDF/733/2026, de 15 de julio, por la que se publica el Convenio con la Sociedad Española para la Transformación Tecnológica, la Generalitat de Catalunya y la Fundación Innofab, para el impulso, desarrollo y ejecución del proyecto Innofab relativo a un centro de investigación y desarrollo especializado en la tecnología y preproducción de chips basados en semiconductores avanzados.
BOE-A-2026-15736
Resolución de 15 de junio de 2026, de la Presidencia del Consejo Superior de Deportes, por la que se publica el Convenio con la Universidad de Castilla-La Mancha, para la colaboración en actividades científicas de investigación y desarrollo tecnológico.
BOE-A-2026-13630
Resolución de 20 de marzo de 2026, de la Presidencia de la Agencia Estatal Consejo Superior de Investigaciones Científicas, M.P., por la que se publica la Adenda de prórroga del Convenio con el Instituto Regional de Investigación y Desarrollo Agroalimentario y Forestal y la Universidad de Castilla-La Mancha, para el desarrollo de programas de investigación y experimentación en materia cinegética y de fauna silvestre.
BOE-A-2026-7028
Resolución de 11 de febrero de 2026, de la Entidad Pública Empresarial ENAIRE, por la que se publica el Convenio con la Universidad Politécnica de Madrid, para realizar actividades de investigación y desarrollo científico de interés común en el ámbito ATM 2026-2030.
BOE-A-2026-6190
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
It is possible to deduct input VAT before generating income if the intention to carry out business activity is proven
V2346-22
CDTI report must relate to the R&D or innovation activities for which the tax credit is claimed
V3291-20
Non-profit associations may apply capitalisation reserves if legal requirements are met
V3521-19
A reasoned report is not mandatory to apply the R&D tax deduction in Corporate Tax
V3490-19
R&D tax deduction base is zero if received grants exceed project expenses
V3314-17
Grants not intended for R&D projects should not reduce the deduction base
V3313-17
Coal supplies to a research foundation are not exempt from Coal Excise Duty
V0867-17
R&D tax deductions from 1998 and 1999 may be applied in 2014 if the 18-year period has not expired
V0163-17
AIEs may apply the special R&D&i regime even if their members carry out different activities
V4897-16
Income from scientific research and technological development may be exempt for foundations
V3576-15
AIEs may apply the special Corporate Tax regime even if members do not conduct research activities
V2762-15
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