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A textile company has enquired whether it can apply the Corporate Tax R&D deduction and how to determine its base. The DGT confirms that the CDTI classification is binding and details the requirements for the deduction base and its compatibility with Social Security reductions.
Cuestión planteada 1. Si puede acogerse a la deducción por I+D prevista en el artículo 35 del TRLIS.
La calificación de I+D emitida por el CDTI es vinculante para la Administración y se aplica a todo el proyecto sin necesidad de calificación anual. La base de la deducción incluye gastos directos de I+D y amortizaciones, minorados en un 65% por subvenciones recibidas, excluyendo gastos generales o indirectos. La deducción por personal investigador cualificado exige dedicación exclusiva al proyecto. La bonificación en cotizaciones de la Seguridad Social es compatible con la deducción del IS solo si la empresa es una PYME innovadora o si no se aplica sobre el mismo investigador.
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