Taxation:Motivated reports
On 13 january 2007 was published in the BOE royal decree 2/2007, amending the Royal Decree 1432/2003 of 21 november, which regulatesthe issuance of reports motivatedbinding on the tax authorities in the field of I + D + I. This Royal Decree empowers the CDTI as the competent organ to issue binding motivated reports of the projects financed (*).
These reports provide firms more legal certainty to be inferred by expenditures on research, development and technology innovation incurred in the projects supported by the CDTI. Thus, the CDTI fulfilled the dual role of finance a project and to be credited to accede to the tax deductions for r & D + I.
The CDTI will issue a reasoned report binding certifiesthe content "ex-ante"activities(I + D + Ias defined in the law of company tax, as well as the coherence of budgeted expenditure for the implementation of activities of I + D + I referred to in the same.
There will be a single report for the duration of the project. In the case of projects in cooperation will be issued a report by each of the members of the consortium.
In accordance with order ECC/2326/2015, 30 october, the application of these reports be electronically. The company will make such a request through its Private section of thethe electronic of CDTI. This command is the adaptation of this procedure to the developments and improvements that offers the electronic workflow for companies.
The time limit for the issuance of such reports shall be 3 months and the effect of silence is not, according to the provisions of Royal Decree 1432/2003 of 21 november.
(*) The issuance of reports motivated does not apply to the lines of which are not included in the concept of I + D + I defined in the act of corporation tax.