Application and interpretation of the deduction

• The taxpayer may provide a reasoned report issued by the Ministry of Economy, Industry and Competitiveness, or by an attached body, regarding compliance with the scientific and technological requirements set forth in letter a) of article 35.1 of the LIS for research and development expenses, in letter a) of article 35.2 of said Law for technological innovation expenses, taking into account in both cases the provisions of article 35.3 of the LIS. This report, issued under the terms established in Royal Decree 1432/2003, of November 21 ( BOE of the 29th), will be binding on the tax authorities.

• In addition, taxpayer may raise questions regarding the interpretation and application of this deduction , the response to which will be binding on the tax authorities, in accordance with the terms set forth in articles 88 and 89 of the General Tax Law.

• Likewise, taxpayer may request the tax authorities to adopt prior valuation agreements of expenses and investments corresponding to research and development or technological innovation projects, in accordance with the provisions of article 91 of the General Tax Law.