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V0290-16 26 January 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por i+d+i

The limit for R&D&i tax credit payments is €3 million, and the 20% discount does not reduce this cap

A company inquired whether the maximum limit for claiming R&D&i tax credits is reduced by 20% when applying the discount provided by law. The Directorate General for Taxes (DGT) clarifies that the discount is not applied to the €3 million limit.

The question raised

Whether the amount eligible to be paid in accordance with the provisions of Article 39.2 of the LIS is 3 million euros per year and not 2.4 million euros (being this the result of applying the 20 percent discount to the 3 million euro limit).

The DGT's ruling

R&D&i deductions may be excluded from the tax liability limit by applying a 20% discount. The amount of the deduction applied or paid may not exceed 3 million euros annually for all concepts. The 20% discount is not applied to said 3 million euro limit.

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