A court opens the door for a family to be considered large with the pregnancy of their third child before birth.
Fernando Herrera, Senior Associate at Benow Partners who defended the case, explains to this media that “this is the second resolution of a TEAR, after one issued by Valencia’s, which determines that the third conceived but unborn child, the nasciturus, can give the status of large family.
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 […]