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A taxpayer queried how to determine the creation cost of a patent to satisfy the requirement of having contributed at least 25% of its cost. The DGT ruled that incurred research and development expenses count towards the asset's cost, even if they have not been capitalised on the balance sheet under accounting standards.
Cuestión planteada 1. En relación con el requisito exigido en la letra a) del artículo 23.1 de la LIS, ¿cómo debe determinarse el coste de creación a estos efectos? En concreto, si debe atenderse a la normativa contable para determinar el coste de creación del referido activo intangible.
Para cumplir el requisito de haber creado el activo al menos en un 25% de su coste, se incluyen los gastos de investigación y desarrollo incurridos para su obtención. No es necesario que dichos gastos figuren activados en el balance de la entidad según el PGC para que computen como coste del activo intangible. Los gastos de investigación pueden figurar como gastos del ejercicio o ser activados si cumplen las condiciones contables, pero ambos casos computan para el límite del artículo 23.1.a) de la LIS.
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