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A query was raised regarding how to calculate R&D&i tax deduction limits when several entities within a business group opt for a tax credit or discount. The Directorate General for Taxes (DGT) clarifies that the limits of €1 million and €3 million apply to the business group as a whole.
Cuestión planteada Se solicita aclaración respecto al penúltimo párrafo de la contestación de la consulta anterior, que señala que: "Exclusivamente a los efectos de computar los límites previstos en el artículo 44.2 del TRLIS se tomarán en consideración todas las entidades que formen parte del mismo grupo mercantil en los términos previstos en el artículo 42 del Código de Comercio. Ello significa que cada entidad del grupo mercantil sujeto pasivo del Impuesto sobre Sociedades a la que resulte de aplicación el TRLIS podrá solicitar la aplicación o abono establecidos en el artículo 44.2 del TRLIS por las deducciones generadas por ella misma, si bien el importe de la deducción aplicada o abonada de acuerdo con este apartado por todo el grupo mercantil, en el caso de actividades de innovación tecnológica, no podrá superar conjuntamente el importe de 1 millón de euros anuales."
Los límites de 1 millón de euros para innovación tecnológica y de 3 millones de euros para I+D+i se aplican sobre el importe de las deducciones aplicadas o abonadas con descuento del 20%. Estos límites se aplican a todo el grupo de sociedades según el artículo 42 del Código de Comercio. Si varias entidades del grupo optan por este régimen, sus deducciones deben sumarse para respetar dichos límites. Las entidades sujetas a normativa foral sin régimen similar no computan para estos límites.
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