Attorney-at-Law (Spain-EU)
International Legal & Cross-Border Advise
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HOW R&D&I TAX DEDUCTIONS ARE CALCULATED (SPAIN)
How Is the Deduction Calculated? The calculation is based on two components: Step 1: Calculate the Average of Prior Years Take the values from the two previous years. Add them together, and divide by two. 👉 The average is the sum of the prior two years, divided by two. Step 2: Compare with the Current…




