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A company inquired whether it could apply the Corporate Tax R&D+i deduction to costs for projects outsourced to a group company whose staff already receive Social Security relief for those same researchers. The Directorate General for Tax (DGT) ruled that it is not possible to claim both incentives for the same researchers, unless the company qualifies as an innovative SME.
Cuestión planteada Si la entidad consultante puede aplicarse las deducciones previstas en el artículo 35 de la Ley 27/2014, de 27 de noviembre, por los gastos incurridos en los proyectos encargados a la entidad B, o bien tiene que realizar algún ajuste al importe de dichos gastos por las bonificaciones en la Seguridad Social aplicadas por la entidad B.
La deducción por I+D+i del artículo 35 de la LIS solo puede aplicarse sobre los gastos del personal investigador si estos no han sido objeto de la bonificación en la cotización a la Seguridad Social. La compatibilidad de ambos incentivos sobre el mismo investigador solo es posible para las PYMES intensivas en I+D+i reconocidas como tales mediante el sello oficial de «PYME innovadora». En el resto de los casos, la bonificación y la deducción no pueden aplicarse simultáneamente sobre el mismo investigador.
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