Tax deductions for R&D&I

Tax deductions for R&D&I

It is a mechanism to provide incentives for certain activities insofar as the results derived from them have repercussions not only for the company that carries them out, but also for society as a whole.

Form 123 at Tax Authorities

Form 123 at Tax Authorities

This is a quarterly form that must be filed electronically or in person by the self-employed, SMEs and Communities of Assets, obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and IRNR, which pay income from movable capital.