Attorney-at-Law (Spain-EU)
International Legal & Cross-Border Advise
Latest
-

HOW R&D&I TAX DEDUCTIONS ARE CALCULATED (SPAIN)
How Is the Deduction Calculated? The calculation is based on two components: A base deduction (25%) An additional deduction (42%) on increased spending 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…




