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The taxpayer inquired whether amounts generated by entities within a business group subject to Biscay's regional regulations must be included when calculating R&D&I tax deduction limits. The Directorate General for Taxes (DGT) ruled that to calculate these limits, all entities belonging to the same business group, as defined by the Commercial Code, must be taken into account.
Cuestión planteada Si a los efectos de los límites previstos en el artículo 44.2 del TRLIS se deben tomar en consideración el importe de la deducción fiscal por actividades de investigación y desarrollo e innovación tecnológica generado por las entidades que resultan sometidas a la normativa foral del Territorio Histórico de Vizcaya y que forman parte del grupo mercantil del artículo 42 del Código de Comercio.
Para la aplicación de los límites previstos en el artículo 44.2 del TRLIS, se deben considerar todas las entidades que formen parte del mismo grupo mercantil en los términos del artículo 42 del Código de Comercio. Esto implica que cada entidad del grupo sujeto al Impuesto sobre Sociedades podrá solicitar la aplicación o abono de las deducciones generadas por ella misma, pero el importe conjunto por todo el grupo no podrá superar los límites establecidos.
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