Research and experimental development on natural sciences and engineering
Qualifying · 0% eligible
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
ISIC 7210 constitutes a Qualifying Activity under R&D provisions. Forensic audit focus is on the 'Nexus Ratio' calculation; specifically, ensuring that outsourced R&D to foreign or related parties is excluded from the numerator of the qualifying expenditure fraction to prevent artificial inflation of 0% tax benefits.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)
Audit Red Flag
Commingling of R&D service fees with IP royalties without distinct cost-center accounting for 'Qualifying Expenditure' ratios.
12 licensable activities under this classification
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