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A company has requested clarification on whether the requirement to have created at least 25% of an intangible's cost can be met solely through internal expenses or if payments to external consultants are also eligible. The Directorate General for Tax (DGT) has ruled that both types of expenditure count towards meeting this percentage.
Cuestión planteada En relación al requisito del artículo 23.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, si para el cómputo del 25% del coste soportado por la cedente han de tenerse en consideración los pagos efectuados a los consultores externos contratados para el desarrollo del proyecto además de los gastos de personal e indirectos de la propia entidad B.
Para cumplir el requisito del artículo 23.1.a) de la LIS, se considera que el intangible ha sido creado por la entidad tanto por los gastos incurridos con medios humanos y materiales propios como por la parte subcontratada con terceros. Esto es así siempre que la entidad cedente asuma el riesgo y el beneficio del resultado de la producción del intangible.
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