The Binding Motivated Reports (IMV) provide the applicant with legal certainty in the application of deductions and bonuses for R&D and/or iT, since:
- They bind the State Tax Administration Agency (AEAT) in relation to the qualification of the activities as R&D and/or iT of a project or of the activities carried out within the framework of an annuality of the same for the purposes of tax deductions in corporate tax. In addition, they can collect expense or budget.
- They link to Social Security in relation to researchers who meet the legally established requirements for their employer to be entitled to bonus for them in the Social Security contribution.
Tax reports
Regulated by the art. 35 and 39 of the Corporate Tax Law and RD 1432/2003.
As a general rule, your request is voluntary, although, once issued, its content is binding. In fact, applicants can calculate and apply deductions even if they have to obtain a motivated report.
They can be of an ex ante (a priori) nature, that is, an IMV is issued for the whole project, before its start, or else ex post (a posteriori), that is, an IMV is issued for each fiscal year of the project executed. Depending on the type of IMV to be requested, the corresponding deadline for filing and registering the application will vary.
Reports for Social Security
Regulated in RD 475/2014.
They are ex post and voluntary, except if the entity has repaid ten or more researchers over three months or more in a financial year, in which case the entity must provide to the General Treasury of Social Security an IMV within a maximum period of six months from the end of the fiscal year in which the bonuses have been applied.
