This incentive measure allows companies to claim tax credits on costs incurred directly or indirectly in carrying out an R&D project or projects relevant to the company's trade. Eligible projects should seek to achieve an advance in a field of science or technology through the resolution of scientific or technological uncertainty.
Guidelines:
Application Forms:
| Application Annexes |
|---|
| Employer Consent Form (Version 1.1) |
| GDPR Form (Version 1.1) |
| Enabling Legislation |
|---|
| Research and Development Activities Regulations, 2017 (S.L.463.17) |