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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.
Question posed: Whether a company, with a turnover exceeding 20 million euros, can request the monetization of its R&D&i deductions, even while having negative tax bases.
The existence of a pending negative tax base does not prevent the exercise of the option under art. 39.2 LIS. In the presence of a minimum net tax liability (art. 30 bis LIS), the entity first calculates said minimum liability and, to it, applies the deduction of art. 35 LIS with the 20% discount, being able to request the refund of the amount not deducted due to insufficient tax liability. The option must be exercised in accordance with art. 119.3 LGT.
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