{"id":315306,"date":"2024-10-15T18:27:04","date_gmt":"2024-10-15T16:27:04","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=noticia&p=315306"},"modified":"2025-01-28T09:39:55","modified_gmt":"2025-01-28T08:39:55","slug":"the-supreme-court-determines-that-the-report-from-the-ministry-of-science-and-innovation-regarding-the-application-of-deductions-for-technological-innovation-activities-in-the-corporate-income-tax-bin","status":"publish","type":"noticia","link":"https:\/\/ga-p.com\/en\/news\/the-supreme-court-determines-that-the-report-from-the-ministry-of-science-and-innovation-regarding-the-application-of-deductions-for-technological-innovation-activities-in-the-corporate-income-tax-bin\/","title":{"rendered":"The Administrative Litigation Chamber of the Supreme Court has resolved several appeals"},"content":{"rendered":"
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The Supreme Court determines that the report from the Ministry of Science and Innovation regarding the application of deductions for technological innovation activities in the Corporate Income Tax binds the tax administration in all its aspects.<\/h4>\n\n\n\n

The Tax Law team at G\u00f3mez-Acebo & Pombo was responsible for the legal direction of the proceedings. It determined that the report from the Ministry of Science and Innovation, as referred to in Article 35.4 of the Consolidated Text of the Corporate Income Tax Law (TRLIS), regarding technological innovation activities, which in these cases involved the development of software and computer applications, binds the tax administration in all its aspects.<\/p>\n\n\n\n

Specifically, in the ruling that resolves appeal no. 948\/2023, whose criteria are followed in the other judgments, the Supreme Court states that, within the temporal scope of the Consolidated Text of the Corporate Income Tax Law (TRLIS), the aforementioned reasoned report, which reliably defines what does and does not constitute technological innovation, as well as which projects meet that condition, binds the tax administration in all its aspects (not only regarding the qualification but also concerning the assessed expenses). The tax administration cannot undermine the content of the report based on the conclusions reached in a report issued by a team that is part of its hierarchical structure, as such a report lacks impartiality and would not uphold the guarantees inherent to expert evidence.<\/p>\n\n\n\n

The GA_P team was led by Diego Mart\u00edn-Abril, Counsel in the Tax Area, supported by Roc\u00edo Arias and Carla Fandi\u00f1o, senior associate and associate, respectively, in the same area.<\/p>\n\n<\/div>\n<\/div>\n\n\n

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\n <\/span>\n Diego Marti\u0301n-Abril<\/a>\n – Counsel<\/span>\n <\/p>\n

\n <\/span>\n Roc\u00edo Arias<\/a>\n – Counsel<\/span>\n <\/p>\n <\/div>\n

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\n <\/span>\n Carla Fandi\u00f1o<\/a>\n – Asociada S\u00e9nior<\/span>\n <\/p>\n <\/div>\n

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\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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The Supreme Court determines that the report from the Ministry of Science and Innovation regarding the application of deductions for technological innovation activities in the Corporate Income Tax binds the tax administration in all its aspects.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[117],"class_list":["post-315306","noticia","type-noticia","status-publish","hentry","categoria-deal-en"],"acf":[],"yoast_head":"\nThe Supreme Court has resolved several appeals<\/title>\n<meta name=\"description\" content=\"The Supreme Court determines that the report from the Ministry of Science and Innovation regarding the application of deductions for...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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