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A company inquired whether it could apply R&D&i tax credits in 2023 that were identified in 2021 but originated in 2019 and 2020, without rectifying the tax returns for those specific years. The Directorate General for Taxes (DGT) ruled that the company must request the rectification of the tax returns for the periods in which the tax credits were actually generated.
Cuestión planteada Si sería posible consignar las deducciones por realización de actividades de investigación y desarrollo e innovación tecnológica de 2019 y 2020 detectadas en 2021 (una vez presentada la autoliquidación de dicho período) en la autoliquidación del Impuesto sobre Sociedades correspondiente al ejercicio 2023, sin necesidad de instar una solicitud de rectificación de los Impuestos sobre Sociedades correspondientes a los ejercicios 2019 y 2020.
Las deducciones por actividades de I+D+i solo pueden aplicarse si su importe se consignó en la autoliquidación del periodo impositivo en que se generó. Si no se declararon en su momento, el contribuyente debe instar la rectificación de dichas autoliquidaciones en el plazo legal previsto. Este criterio se mantiene a pesar de la reciente sentencia del Tribunal Supremo.
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