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A company with turnover over 20 million euros sought to realise I+D+i deductions from 2021 and 2022 in its 2023 tax return, despite having negative taxable bases pending offset. The DGT confirms that, provided the minimum liquidated amount under article 30 bis LIS is met, the entity may apply for and receive the I+D+i deduction under article 39.2 LIS even with outstanding negative taxable bases.
Cuestión planteada Si una sociedad, con cifra de negocios superior a 20 millones de euros, puede solicitar la monetización de sus deducciones en I+D+i, aun teniendo bases imponibles negativas.
La existencia de una base imponible negativa pendiente no impide ejercitar la opción del art. 39.2 LIS. En presencia de cuota líquida mínima (art. 30 bis LIS), la entidad calcula primero dicha cuota mínima y, sobre ella, aplica la deducción del art. 35 LIS con el descuento del 20%, pudiendo solicitar el abono de la cuantía no deducida por insuficiencia de cuota. La opción debe ejercitarse conforme al art. 119.3 LGT.
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