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A company has requested clarification on the deduction basis if its projects are classified as technological innovation. The DGT explains that the basis will depend on whether the activity is classified as R&D or as technological innovation, detailing the specific concepts that comprise each basis.
Cuestión planteada 1) Cuál sería la base de deducción si los gastos son calificados como de innovación tecnológica.
Si la actividad es de Investigación y Desarrollo, la base incluye los gastos directamente relacionados y las inversiones en inmovilizado material e intangible (excluyendo inmuebles). Si es de innovación tecnológica, la base se limita a los gastos del periodo en diagnóstico tecnológico, diseño industrial e ingeniería de procesos, adquisición de tecnología avanzada (con límite de un millón de euros) y obtención de ciertos certificados de calidad.
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