El efecto de los informes motivados emitidos por el ministerio de ciencia en los proyectos de I+D+I: la vinculación de Schrödinger

Abstract

The Supreme Court has established jurisprudence regarding the effect of Binding Motivated Reports (IMVs) issued by the Ministry of  Science on the classification of Research, Development, and Technological Innovation (R&D&I) activities. The Court's legal  reasoning has been bold and compelling, counteracting a practice by the Spanish Tax Agency (AEAT) that undermined not only the  IMVs but also the very essence of the tax deduction for these activities. However, the jurisprudence is limited to the validity of the  Consolidated Text of the Corporate Tax Law and does not extend to the provisions of the Corporate Tax Law itself.