# Investment tax deduction (section 30e)

> Entities claiming the investment expense deduction under section 30e of the Slovak Income Tax Act, including the investment value and the amount deducted.

The section 30e deduction attaches to an investment in productive technology. The published list carries both the investment value and the amount deducted, so it shows the scale on which a company is modernising.

## What the register contains
- The tax period the deduction relates to
- Amount of the deduction claimed in EUR
- Value of the investment in EUR
- Percentage of the planned investment

## Fields we return

| Field | Meaning |
| --- | --- |
| `period` | Tax period as published by the Tax Authority. |
| `amount_eur` | Amount of the deduction claimed in EUR. |
| `investment_eur` | Value of the investment in EUR. |
| `percent_planned` | Percentage of the planned investment. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "investment_deduction": [
      {
        "period": "2025",
        "amount_eur": 86000.00,
        "investment_eur": 430000.00,
        "percent_planned": 100.0
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports. Matched on both company ID and tax ID.

## What it is used for

The investment value is a concrete figure for capital expenditure that disappears into aggregate lines in the financial statements. When assessing a manufacturer it is a useful supplement.

For suppliers of machinery and technology this is a list of companies that demonstrably invested in productive technology and have an approved tax treatment for it.

## Frequently asked questions

### How does this differ from the R&D deduction?

The section 30c deduction attaches to a research and development project; section 30e attaches to an investment in productive technology. They are two separate lists and a company may appear in one, both or neither.

### What does percent_planned mean?

The share of the actual investment against the planned one, as stated by the source. When the source omits it we return null.