CRITERIA FOR THE DEDUCTION OF R&D&i IN THE CORPORATION TAX
CRITERIA FOR THE DEDUCTION OF R&D&i IN THE CORPORATION TAX Entities that carry out research and development and technological innovation activities (R&D&i), both defined in articles 35.1 and 35.2 of the Corporate Income Tax Law (LIS) respectively, will be entitled to deduct 25%, 8%, and 12% of the expenses and investments related to these activities […]