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A company sought clarification on whether investing in an engineering project to improve its polyethylene manufacturing process qualified for the technological innovation tax deduction. The Directorate General for Taxes (DGT) ruled that purchasing machinery to enhance production does not constitute a technological innovation activity.
Cuestión planteada Si a los efectos de aplicar la deducción del artículo 35.2 de la LIS, la inversión realizada tiene la consideración de innovación tecnológica y genera el derecho a la deducción.
Para que exista innovación tecnológica debe haber un avance tecnológico en nuevos productos o procesos, o mejoras sustanciales de los existentes que supongan un cambio esencial y no meramente formal. No se consideran actividades de innovación los esfuerzos rutinarios de mejora de calidad o la incorporación de instalaciones y máquinas para la producción. La inversión en elementos del inmovilizado material que formen parte del proceso productivo no tiene consideración de innovación tecnológica, aunque supongan una mejora del mismo.
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