Skip to content
V3519-19 ·23 December 2019 ·consulta-vinculante Medium impact
Tax

Tax deduction for technological innovation may apply to furniture industry sample design under specific conditions

A company in the bedding sector has requested clarification on whether the technological innovation tax deduction applies to two projects: an integrated management system and the design of product samples. The Directorate General for Taxes (DGT) ruled that software must provide significant technological novelty, and that furniture samples qualify if they are created from scratch solely to demonstrate features rather than for commercial sale.

In 6 key points

How it affects those involved

Companies in the furniture and manufacturing sectors can benefit from tax incentives for R&D/innovation when designing non-commercial samples, provided they meet specific technical novelty requirements.

Lifecycle

2019-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact