Report motivated in order to implement the freedom of amortization over investments made in the automotive sector.
Royal Decree-Law 23/2020, June 23 (BOE 24/06/2020),
approving measures on energy and other Area for economic revival.
Royal Decree 1432/2003, of 21 November (BOE 29/11/2003),
that regulates the issuance by the ministry of Science and technology motivated reports on the implementation of scientific and technological requirements, for the purposes of the application and interpretation tax deductions for research and development and technological innovation
Royal Decree-Law 34/2020 of 17 November (BOE 18/11/2020),
approving urgent measures to support the business solvency and the energy sector, and in tax matters.
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