The Contentious Chamber resolves and annuls the rulings of the National Court that supported the reports of the Computer Support Team (EAI) of the AEAT, for contradicting the binding opinion on technological innovation that had been issued by the Ministry of Science and Innovation.
It is established that the Reasoned Report is BINDING for the Tax Administration IN ALL ASPECTS, and not only with regard to the qualification of the project as a technological innovation, but also with regard to the investments and expenses that have already been positively evaluated.
