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V0160-15 19 January 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

The request for a refund of Social Security tax credits for R&D does not prevent another entity within the tax group from maintaining the R&D deduction

The requesting companies sought to determine whether requesting a refund of excess Social Security contributions for researchers in 2013 required the removal of R&D deductions from the tax group. The DGT responds that obtaining the tax credit by one entity does not prevent another entity in the same group from maintaining its deduction, provided they are not applied to the same researcher.

The question raised

Question raised 1. Whether the fact that company A requests a refund of the excess payment of Social Security contributions for its researchers corresponding to the 2013 fiscal year constitutes a modification of the Corporate Tax return of the corresponding tax group for the 2013 fiscal year, in order to eliminate the R&D deductions credited and generated by B.

The DGT's ruling

Entity A may request a refund of the Social Security contributions for its researchers for 2013 and part of 2014. The fact that Entity B, a member of the same tax consolidation group, has applied the R&D deduction under Article 35 of the TRLIS does not prevent Entity A from applying the tax credit. The obtaining of the refund by A does not entail the loss of the right to the deduction for B in 2013 or 2014, provided that the personnel expenses have not given rise to the application of the deduction for the same researcher.

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