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A company has requested clarification regarding the application of the monetisation option for R&D+i tax credits generated in 2013 and 2014. The DGT clarifies that these tax credits may qualify under the conditions of Article 39.2 of the Corporate Tax Act, including the additional limit of 2 million euros.
Cuestión planteada Se plantean en la contestación de la consulta.
Las deducciones por I+D+i pendientes de aplicar al inicio de 2015 pueden deducirse con las condiciones del artículo 39.2 de la LIS. El cumplimiento de los requisitos de la opción se evalúa a nivel del contribuyente o del grupo fiscal en consolidación. Para el límite adicional de 2 millones de euros, los gastos de I+D deben superar el 10% de la cifra de negocios en el periodo en que se generó la deducción. En grupos de sociedades, el límite incrementado se aplica a todo el grupo y se distribuye proporcionalmente entre las entidades que cumplan los requisitos.
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