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A cosmetics company has enquired whether it can claim R&D or technological innovation tax deductions for a project commissioned to a university. The Directorate General for Taxes (DGT) has ruled that to qualify for the deduction, the entity must assume the risks and benefits arising from the project's outcome.
Cuestión planteada 1. Si la consultante puede practicar la deducción contenida en el artículo 35 del TRLIS.
La deducción por I+D o innovación tecnológica procede si se cumplen los requisitos de novedad o mejora sustancial tecnológica. En proyectos encargados a terceros, la deducción la practica quien efectúa el encargo, siempre que este asuma los riesgos y beneficios del resultado. Los gastos deben estar directamente relacionados con la actividad, individualizados por proyectos y realizados en España o la UE/EEE.
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