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V3281-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

R&D tax deduction base to be reduced by grants received, regardless of accounting recognition

An energy company has requested clarification on applying R&D tax deductions when receiving grants and whether self-employed partners (RETA) count towards staff headcount. The Directorate General for Tax (DGT) clarifies that grants reduce the deduction base regardless of their accounting treatment and that partners may be included in the headcount if they have an employment contract.

In 6 key points

How it affects those involved

Companies must ensure that any grants received for R&D activities are deducted from the tax base, even if they are not recognised in the profit and loss account, to avoid incorrect tax filings.

Lifecycle

2016-07-13PublishedPublished 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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