Tag: deduction
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
12/03/2024
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue is still open to discussion for deductions generated after that date, as pointed out […]