Investment tax deduction (section 30e)
The section 30e deduction attaches to an investment in productive technology. The published list carries both the investment value and the amount deducted, so it shows the scale on which a company is modernising.
What the register contains
- The tax period the deduction relates to
- Amount of the deduction claimed in EUR
- Value of the investment in EUR
- Percentage of the planned investment
Fields we return
| Field | Meaning |
|---|---|
| period | Tax period as published by the Tax Authority. |
| amount_eur | Amount of the deduction claimed in EUR. |
| investment_eur | Value of the investment in EUR. |
| percent_planned | Percentage of the planned investment. |
What it is used for
The investment value is a concrete figure for capital expenditure that disappears into aggregate lines in the financial statements. When assessing a manufacturer it is a useful supplement.
For suppliers of machinery and technology this is a list of companies that demonstrably invested in productive technology and have an approved tax treatment for it.
Frequently asked questions
How does this differ from the R&D deduction?
The section 30c deduction attaches to a research and development project; section 30e attaches to an investment in productive technology. They are two separate lists and a company may appear in one, both or neither.
What does percent_planned mean?
The share of the actual investment against the planned one, as stated by the source. When the source omits it we return null.
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