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V2822-14 20 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · investigación y desarrollo

The basis for technological innovation tax deductions is composed of specific expenses according to the TRLIS

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.

The question raised

1) What would be the deduction base if the expenses are classified as technological innovation.

The DGT's ruling

If the activity is Research and Development, the base includes directly related expenses and investments in tangible and intangible fixed assets (excluding real estate). If it is technological innovation, the base is limited to the period's expenses in technological diagnosis, industrial design and process engineering, acquisition of advanced technology (with a limit of one million euros) and the obtaining of certain quality certificates.

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