New OECD Guidelines for Research and Development (R&D) in Software

📢 In June 2025, the OECD published a new technical paper that updates the methodological framework for recognizing which software development activities can be classified as Research and Development (R&D), according to the criteria of the 2015 Frascati Manual, and therefore certified, reported, and incentivized.

📄 The document is already an operational reference for businesses, consultants, and authorities in the process of verification, certification, and tax defense.

Request a simplified technical sheet now or check the applicability to your project.