The IID is a deduction, the burden of proof lies with the taxpayer. Therefore, the importance of a comprehensive scientific and tax report is obvious…
As with the PTE, everything starts with a notification to the BELSPO: for software, as this step is not necessary for patents. As with the PTE, it is advisable to request a binding opinion, validating the “innovative” aspect of the software.
It is also possible to defend one’s methodology before the SDA (Service des décisions anticipées), a department of the SPF Finance that gives advance rulings on the application of tax laws. The ruling decision offers security, as it is legally binding on the tax administration. The SDA will mainly deal with the methodology for determining the gross innovation income. Once validated by the tax authorities, any subsequent audit cannot call into question this methodology developed in consultation with the SDA.
In terms of timing, the income of the current year must be considered: the accounts closed on 31 December of the same year and published on 30 June, leaving until the end of September to submit the tax return. What to do? Submit a “prefiling” request to the SDA by the end of January (for financial years ending on 31 December): this is an initial proposal, which can then be adapted according to the tax authorities’ questions and your supplements. Once the tax authorities agree with all the details of the final approach, the next step is the filing, which must be submitted by the end of June so that the ruling can be issued by the end of September.