The recent consultation of the DGT (Directorate General of Taxes) dated February 16, 2023 (V0308-23), confirms the compatibility of articles 39.2 and 30 bis of the Corporate Income Tax Law. Previously, several different ways of interpretation were established that did not make it clear whether or not there was compatibility since there was no express… Continue reading Tax advisor: The monetization of the R&D deduction is compatible with minimum corporate income taxation