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A query was raised regarding the deduction basis for activities classified as technological innovation. The DGT clarifies that the basis consists of expenses related to diagnosis, design, technology acquisition, and quality certifications, and that the accounting capitalisation of these expenses is not required to apply the deduction.
Cuestión planteada 1) Cuál sería la base de deducción si los gastos son calificados como de innovación tecnológica.
Si la actividad es de innovación tecnológica, la base de la deducción se integra por los gastos en diagnóstico tecnológico, diseño industrial e ingeniería de procesos, adquisición de tecnología avanzada (con límite de un millón de euros y exclusión de vinculados) y obtención de certificados de calidad ISO 9000, GMP o similares. Estos gastos deben estar directamente relacionados con la actividad, aplicarse efectivamente y estar individualizados por proyectos. El artículo 35 del TRLIS no exige que los gastos estén activados contablemente para generar el derecho a la deducción.
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