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A company inquired whether it was required to amend its 2013 and 2014 tax returns following the receipt of a subsidy that affected its R&D tax deduction base. The Directorate General of Taxes (DGT) ruled that the adjustment must be made in the tax year in which the conditions for determining the base are no longer met.
Cuestión planteada Si es ajustado a derecho realizar (o iniciar) la aplicación de la deducción en 2015, una vez recibida la subvención y definida la base de deducción, o si, obligatoriamente, la empresa deberá instar la rectificación de las declaraciones por el Impuesto sobre Sociedades de 2013 y de 2014.
La base de la deducción por I+D se minorará en el 65 por ciento de las subvenciones recibidas e imputables como ingreso en el período impositivo. Al producirse la recepción de la subvención, se produce el incumplimiento de las condiciones para determinar la base de deducción original. Por tanto, el contribuyente debe regularizar su situación en la declaración del ejercicio en que ocurre dicho hecho, consignando el importe correcto de la base de la deducción.
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