Young innovative companies: R&D spending threshold lowered from 20% to 15% of expenses (2027-2029 financial years)

The amendment amends Article 44 sexies-0 A(3°) of the General Tax Code: for financial years beginning from 1 January 2027 to 31 December 2029, the research spending threshold required for young innovative company (JEI) status falls from 20% to 15% of deductible expenses, and the upper bound of the range applicable to young growth companies also falls from 20% to 15%.