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The applicant asks whether a reasoned report and technical documentation are sufficient to apply the tax incentives under Law 14/2013. The DGT responds that, as the CDTI report is binding, this requirement is satisfied provided all other legal conditions are met.
Question posed: Whether the reasoned report, together with the described documentary justification and in the absence of technical deviations, is sufficient to apply the tax incentives for R&D&i activities provided for in Article 26 of Law 14/2013.
The reasoned report issued by the CDTI regarding the classification of the activity as R&D&i fulfills the requirement of letter d) of section 2 of Article 44 of the TRLIS. Therefore, the entity may apply the tax incentives introduced by Law 14/2013 provided that it complies with the remaining requirements set forth in Article 44.2 of the TRLIS.
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