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V2979-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

R&D tax credits cannot be claimed for research staff already receiving Social Security relief, except for intensive R&D SMEs

A company inquired whether it could apply the Corporate Tax R&D+i deduction to costs for projects outsourced to a group company whose staff already receive Social Security relief for those same researchers. The Directorate General for Tax (DGT) ruled that it is not possible to claim both incentives for the same researchers, unless the company qualifies as an innovative SME.

In 6 key points

How it affects those involved

Companies must carefully manage the overlap between Social Security relief and R&D tax credits to avoid double-dipping, unless they meet the specific criteria for intensive R&D SMEs.

Lifecycle

2015-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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