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V2400-14 11 September 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por investigación y desarrollo

R&D tax credits from previous years may be applied to 2013 tax returns

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.

The question raised

Whether it is possible to accredit and, where applicable, apply the deduction provided for in Article 35 of the TRLIS in the 2013 Corporate Income Tax return regarding the expenses incurred in the 2006 to 2009 fiscal years.

The DGT's ruling

Deductions for R&D expenses and investments may be applied in the tax period in which they are incurred or in subsequent periods within the deadline. For the deductions under Articles 35 and 36 of the TRLIS, this period is 18 immediate and successive years following the conclusion of the periods in which the expenses were incurred. Therefore, deductions from 2006 to 2009 may be applied in 2013, respecting the quantitative limits and the obligation of accreditation.

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