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V1293-14 14 May 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducciones por actividades de i+d+i

Tax incentives for R&D&I may be applied if a reasoned report from the CDTI is obtained and other requirements are met

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.

The question raised

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 DGT's ruling

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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