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A tech company asked whether rental costs for a laboratory, applied proportionally to innovation project usage time, are deductible. The DGT confirms this is possible if direct link, effective application, and project-specific allocation are met.
Cuestión planteada Deducibilidad del gasto derivado del arrendamiento del laboratorio en el que se desarrollan las actividades de innovación tecnológica reguladas en el artículo 35.2 de la LIS, en la parte proporcional del tiempo para el que se destina a tal fin.
Formarán parte de la base de la deducción los gastos directamente relacionados con la actividad de innovación tecnológica, que se apliquen efectivamente a la misma y consten específicamente individualizados por proyectos. En este sentido, siempre que se cumplan estos requisitos, se pueden integrar en la base de deducción los gastos de arrendamiento de los espacios destinados a laboratorio utilizados para el desarrollo de dichas actividades.
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