https://blog.novatax.cl/en/tags/retroactivity/Recent content in Retroactivity on NovaTax BlogHugoen-usTue, 08 Sep 2026 00:00:00 +0000https://blog.novatax.cl/en/manifestacion-de-intencion/Tue, 08 Sep 2026 00:00:00 +0000https://blog.novatax.cl/en/manifestacion-de-intencion/<p>It&rsquo;s one of the most common situations: a company has already started its R&amp;D project and only then discovers the <a href="https://blog.novatax.cl/en/ley-id-chile/">R&amp;D Law</a>. Is it too late? Not necessarily. That&rsquo;s what the <strong>notice of intent</strong> (<em>manifestación de intención</em>) is for.</p> <h2 id="what-it-is">What it is</h2> <p>It&rsquo;s a notice the company sends Corfo to declare that it <strong>wants to claim the R&amp;D Law benefit</strong> for a project or contract it has already started, <strong>without needing to have it fully designed</strong> yet.</p>