R+D Supporting taxation measures (May 2019)

ARABA

Corporate Tax
PROVINCIAL REGULATION 37/2013 OF 13 DECEMBER – CHAPTER III OTHER DEDUCTIONS PROVINCIAL DECREE 41/2014 of 1 August
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 35 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 36 Effects of the opinion and powers of the Tax Administration.
Personal Income Tax
PROVINCIAL REGULATION 33/2013 of 27 November PROVINCIAL DECREE 40/2014 of 1 August
  • Article 88 Deduction for investments and other activities.
  • Article 66 Deduction for investments and other activities.

BIZKAIA

Corporate Tax
PROVINCIAL REGULATION 11/2013 of 5 DECEMBER – CHAPTER III OTHER DEDUCTIONS PROVINCIAL DECREE 203/2013 of 23 December
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 64 bis. Holding in research and development or technological innovation projects.
  • Article 35 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 36 Effects of the opinion and powers of the Tax Administration.
  • Article 36 bis. Holding in research and development or technological innovation projects.
Personal Income Tax
PROVINCIAL REGULATION 13/2013 OF 5 DECEMBER PROVINCIAL DECREE 47/2014 of 8 April
  • Article 88 Deduction for investments and other activities.
  • Article 72 Deduction for investments and other activities.

GIPUZKOA

Corporate Tax
PROVINCIAL REGULATION 2/2014 of 17 January PROVINCIAL DECREE 17/2015 of 16 June
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 64 bis. Holding in research and development or technological innovation projects.
  • Article 34 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 35 Effects of the opinion and powers of the Tax Administration.
Personal Income Tax
PROVINCIAL REGULATION 3/2014 of 17 January
  • Article 88 Deduction for investments and other activities.
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Araba - Bizkaia - Gipuzkoa

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DISCLAIMER

This section contains a series of materials and tools provided free of charge by the HAZI Fundazioa Foundation to any interested party for the purpose of providing general guidance on certain aspects linked to the food and wood value chain, as well as rural and coastal development. Please note that these materials and tools are provided for informational and informational purposes only and are of a general nature, therefore meaning they may not correspond to the specific needs or circumstances of each particular case. The provision of these tools is not intended to replace professional advice that may be necessary for its correct interpretation, completion, application or adaptation under any circumstances. The HAZI Fundazioa foundation disclaims any liability with regard to the use of the tools and materials available in this section and offers no guarantee as to their usefulness, update, accuracy or suitability.

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