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V3073-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

R&D direct costs may be allocated to the deduction base using a rational distribution criterion

A vehicle manufacturer has enquired whether expenses directly related to R&D projects, allocated via a rational criterion, meet the requirements for tax deduction. The Directorate General for Taxes (DGT) responds that rational distribution methods may be used, provided they allow for the direct relationship between each expense and the project to be justified.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies regarding the allocation of R&D costs, allowing for more flexible but justifiable distribution methods to claim tax deductions.

Lifecycle

2015-10-14PublishedPublished 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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