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A company inquired whether the production of flat ceramic samples could be classified as a technological innovation activity. The Directorate General for Taxes (DGT) responded that, based on the information provided, it cannot be determined that the activity entitles the company to the tax deduction.
Cuestión planteada Si los muestrarios de cerámica plana pueden considerarse como actividades de innovación tecnológica de conformidad con lo dispuesto en el artículo 35.2.a) de la Ley del Impuesto sobre Sociedades.
La innovación tecnológica requiere un avance tecnológico en productos o procesos, o mejoras sustanciales que difieran tecnológicamente de lo existente. Los muestrarios solo se consideran innovación en sectores específicos como textil, calzado, curtido, marroquinería, juguete, mueble y madera, siempre que no tengan aplicación industrial o comercial. En este caso, no se puede determinar que la actividad de la consultante cumpla con los requisitos del artículo 35.2 de la LIS.
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