In a recently published regulation (Administrative Regulation 13 of 2015), the National Council of Tax Benefits in Science, Technology and Innovation (Consejo Nacional de Beneficios Tributarios en Ciencia y Technología, CNBT) provided the maximum amount deductible for investments made in science, technology and innovation projects (qualified projects) for tax year 2016, as follows:
Note. Under article 158-1 of the Tax Code, investors in CNBT-qualified projects are entitled to deduct 175% of the investment amount from their income tax in the tax period in which the investment is made. In any case, the deduction may not exceed 40% of net income. Comments are closed.
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March 2023
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