The Finance and Public Credit Secretariat (SHCP)Issued an agreement through an internal corporate committee to use financial incentives for technology research and development State the general rules of induction In this case, based on the Income Tax Act.
As published in Official Gazette of the Federation (DOF)Financial incentives include a tax credit 30 percent of incremental costs For research or technological development carried out during the financial year, the credit is applicable against the income tax incurred in the prescribed year.
Only financial incentives can be used Based on increase in expenditure and investments In the relevant financial year, depending on the average carried out in the three immediately preceding financial years.
The amount of expenditure and investment requested for financial incentives may not be financed with support provided by agencies and institutions of the Central Government and/or State Governments through various programs, including funds regulated in public law. Humanities, science, technology and innovation, therefore They cannot be included in the financial incentive request.
Likewise, calculate average costs and investments ITT; It is known as a set of systematically undertaken innovative and creative activities aimed at increasing the scientific and technological knowledge of the country and using its results to develop new products, materials, processes, devices etc. unconnected with the marketing of the products; In the three years preceding your claim, the basis for calculating the increase is, Expenditure incurred with public support will not be considered Funding for programs administered by the National Council of Humanities, Sciences and Technology is received by taxpayers seeking financial incentives.Gonacid) and Ministry of Economy (SE)
Taxpayers should be eager to receive financial incentives To date comply with their tax obligations.
The SHCPMentioned Tax Administration Service (SAT), 15 business days after the end of the application submission period, information related to taxpayers requesting financial stimulation, so that the organization focuses within the scope of its powers and authorities, Provide the team with information or documents related to compliance Tax obligations must be paid no later than five business days prior to the holding of the financial incentive authorization session.
Taxpayers interested in availing the financial incentive will enter the online system and They will fill their information and investment plan application formIt should include the name of the project, statement of hypothesis, possible solutions, methodology used to verify the hypothesis and expected results, as per the provisions of the operational guidelines provided. Gonacid.