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V3313-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

Grants not intended for R&D projects should not reduce the deduction base

A technology company has enquired whether it must subtract all grants received under the heading of R&D from the deduction base, even if they do not finance projects meeting the requirements of the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that only grants intended to finance the expenses comprising said base should be deducted.

In 5 key points

How it affects those involved

This ruling provides clarity for companies receiving various types of funding, ensuring that only grants specifically linked to qualifying R&D expenses reduce the tax deduction base.

Lifecycle

2017-12-28PublishedPublished 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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