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A company has enquired whether it can apply in 2014 tax deductions for research and development expenses incurred in 1998 and 1999 that were not utilised at the time. The Directorate General for Taxes (DGT) has ruled that, under the applicable regulations, such deductions are subject to an 18-year application period.
Cuestión planteada 1. Si la entidad puede aplicar los importes de las deducciones por gastos de investigación y desarrollo, que se generaron en los ejercicios 1998 y 1999 y no se consignaron, en la declaración del Impuesto sobre Sociedades de 2014.
Para gastos de I+D de los ejercicios 1998 y 1999, el plazo de aplicación es de 18 años según el Real Decreto-Ley 12/2012. Por tanto, estas deducciones pueden aplicarse en las declaraciones de 2014 y 2015, ya que en ambos casos no ha finalizado el plazo de 18 años desde la conclusión de los periodos impositivos en que se realizaron los gastos. El plazo de prescripción de la Administración para comprobar estas deducciones no afecta al derecho del contribuyente a aplicarlas.
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