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A vehicle manufacturer has enquired whether expenses directly related to R&D projects, allocated via a rational criterion, meet the requirements for tax deduction. The Directorate General for Taxes (DGT) responds that rational distribution methods may be used, provided they allow for the direct relationship between each expense and the project to be justified.
Cuestión planteada Si los gastos que están directamente relacionados con la actividad susceptible de disfrutar de la deducción de I+D y que se imputan a los proyectos mediante un criterio racional de reparto, mencionados en el cuerpo de la consulta, cumplen los requisitos del artículo 35 de del TRLIS para formar parte de la base de deducción.
Para formar parte de la base de la deducción, los gastos deben estar directamente relacionados con la actividad de I+D, aplicados efectivamente y debidamente individualizados por proyectos. Los gastos indirectos o de estructura general no pueden aplicarse a la deducción. Los gastos directos que deban repartirse entre distintos proyectos pueden determinarse mediante cualquier método racional que permita la posterior justificación y prueba de su relación con cada proyecto.
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