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A hotel group conducted a technology innovation project between 2010 and 2018 but failed to claim the article 35 LIS deductions in any generation period. The DGT applies the repeated TEAC doctrine from March 2022, concluding that deductions arising in prescribed periods cannot be claimed in non-prescribed periods, as this would breach the principle of prescription. Rectification of self-declarations is possible in non-prescribed periods. In restructurings under Chapter VII of Title VII of the LIS, the acquiring entity assumes the transferor's rights if all conditions in article 84 LIS are met.
Cuestión planteada Si el incumplimiento del requisito formal de informar sobre la deducción generada por los gastos en innovación tecnológica incurridos en los ejercicios en que tienen lugar, tiene algún efecto en el derecho a la aplicación del incentivo fiscal, habida cuenta de:
Para aplicar la deducción por actividades de I+D+i, su importe debe haber sido objeto de consignación en las autoliquidaciones del Impuesto sobre Sociedades del período impositivo en que se generó. No es posible rectificar una autoliquidación de un ejercicio no prescrito para incluir deducciones que debieron declararse en ejercicios ya prescritos. Si no se declararon en su momento, la única vía es instar la rectificación de los ejercicios correspondientes dentro del plazo legal.
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