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A taxpayer inquired whether R&D tax credits for expenses incurred between 2006 and 2009 could be applied to the 2013 tax year. The Directorate General for Taxes (DGT) ruled that this is permissible, provided it falls within the 18-year statutory period established for such credits.
Cuestión planteada Si es posible acreditar y, en su caso, aplicar la deducción prevista en el artículo 35 del TRLIS en la declaración del Impuesto sobre Sociedades del 2013 respecto de los gastos que se incurrieron en los ejercicios 2006 a 2009.
Las deducciones por gastos e inversiones en I+D pueden aplicarse en el periodo impositivo en que se efectúen o en periodos posteriores dentro del plazo límite. Para las deducciones de los artículos 35 y 36 del TRLIS, este plazo es de 18 años inmediatos y sucesivos a la conclusión de los periodos en que se efectuaron los gastos. Por tanto, las deducciones de 2006 a 2009 pueden aplicarse en 2013, respetando los límites cuantitativos y la obligación de acreditación.
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