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The specified share
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The specified share is determined as the ratio of the amount of subsidies and (or) budgetary investments spent on the purchase of goods (works, services), including fixed assets, intangible assets, and property rights, to the total cost of these goods (works, services), including fixed assets, intangible assets, and property rights, taking into account the amounts of tax presented to the taxpayer and actually paid by him upon importation of such goods into the territory of the Russian Federation and other territories under its jurisdiction1.
Tax Code of the Russian Federation, as amended on 2026-10-01, Article 170, paragraph 2.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
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