Doctrine by topic · DGT Observatory

Reasoned Report — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2020

Current position

The reasoned report issued by the CDTI or the Ministry of Economy and Competitiveness certifies the classification of the activity as R&D&i. To request the payment of the tax credits, the report must refer specifically to the activities performed for which said payment is requested. The content must certify that the expenses or investments correspond to activities on which the competent bodies have ruled pursuant to Article 35.4 of the LIS.

The DGT's position remains stable regarding the validity of the CDTI report as compliance with the legal requirement. The evolution shows a transition from validating the report as a qualification requirement toward the precision that the report must refer specifically to the activities subject to the requested tax credit. No change in criterion is observed, but rather greater technical specificity in the requirements for the report's content.

Turning points

  1. V3203-15

    Establishes that the CDTI classification is binding for the Administration and applies to the entire project without the need for annual qualification.

  2. V3291-20

    Specifies that the reasoned report must refer specifically to the activities performed in respect of which the payment of the tax credits is requested.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V3490-19 20 Dec 2019

A reasoned report is not mandatory to apply the R&D tax deduction in Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
deducción por I+Dinforme motivadoinvestigación y desarrolloinnovación tecnológicaimpuesto sobre sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 35.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 35.4.a)
Affects CompanyExpat · Non-residentIndividual
V2920-16 23 Jun 2016

CDTI report is binding for R&D classification and enables tax deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por i+d+iinforme motivadocdtibase de la deduccióngastos de investigación TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4.aTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1.a
Affects CompanyExpat · Non-residentIndividual
V1284-16 29 Mar 2016

Requirements for the additional 17% tax deduction for dedicated qualified research personnel

SG de Impuestos sobre las Personas Jurídicas
deducción por investigación y desarrolloinvestigador cualificadoadscripción en exclusivabase de la deduccióninforme motivado TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1.aTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1.c
Affects CompanyExpat · Non-residentIndividual
V2789-15 25 Sept 2015

R&D tax incentives may be applied using CDTI reports if no technical deviations occur

SG de Impuestos sobre las Personas Jurídicas
investigación y desarrolloinnovación tecnológicainforme motivadoincentivos fiscalesdesviaciones técnicas TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual
V0999-15 27 Mar 2015

R&D tax incentives may be applied using CDTI reports if no technical deviations occur

SG de Impuestos sobre las Personas Jurídicas
incentivos fiscalesinvestigación y desarrolloinnovación tecnológicainforme motivadodeducción por I+D+i TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual
V1293-14 14 May 2014

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

SG de Impuestos sobre las Personas Jurídicas
deducciones por actividades de i+d+iinforme motivadoincentivos fiscalesinnovación tecnológicacentro para el desarrollo tecnológico industrial TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.2
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact