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A company sought clarification on whether developing software for managing energy efficiency data in buildings qualified for R&D tax deductions. The Directorate-General for Taxes (DGT) ruled that it does not constitute R&D as it does not involve significant scientific or technological progress, although it could be classified as technological innovation if substantial technological novelty is demonstrated.
Cuestión planteada Si los gastos del personal cualificado que exclusivamente se encuentra dedicado a la investigación, creación y desarrollo de software novedoso para la eficiencia energética de edificios así como los gastos e inversiones de los elementos directamente relacionados con dicha actividad investigadora, serían objeto de la deducción por investigación, desarrollo e innovación contemplada en el artículo 35 del TRLIS.
El desarrollo de software no se considera investigación o desarrollo si no implica la creación de nuevos teoremas, algoritmos, sistemas operativos o lenguajes. No obstante, la actividad podría calificarse como innovación tecnológica si el software supone un avance tecnológico o una mejora sustancial de lo existente. Para aplicar la deducción, los gastos deben estar directamente relacionados con la innovación, aplicados efectivamente y debidamente individualizados por proyectos.
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