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A wholesale footwear company has enquired whether it can claim tax deductions for original shoe design costs and prototype development. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the activity constitutes a technological advancement and is not merely a routine or aesthetic effort.
Cuestión planteada 1º) Si la entidad consultante puede aplicar la deducción por innovación tecnológica regulada en el artículo 35.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades sobre la parte de los gastos relacionados con su actividad económica de diseño original de zapatos y elaboración de propotipos.
El diseño original de zapatos y la creación de prototipos no comercializables pueden considerarse innovación tecnológica si implican un avance tecnológico en productos o procesos. La novedad debe ser sustancial, desde un punto de vista tecnológico, y no meramente formal o estética. Se excluyen los esfuerzos rutinarios de mejora de calidad, adaptaciones a clientes o cambios estéticos o de temporada, salvo en el caso de muestrarios de la industria del calzado.
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