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V3252-17 19 December 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducciones por i+d+i

Pending R&D+i tax credits from 2013 and 2014 may be claimed with an increased limit

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.

The question raised

The question is raised in the response to the consultation.

The DGT's ruling

R&D&i deductions pending application at the beginning of 2015 may be deducted under the conditions of Article 39.2 of the LIS. Compliance with the option requirements is assessed at the level of the taxpayer or the tax group under consolidation. For the additional limit of 2 million euros, R&D expenses must exceed 10% of the turnover in the period in which the deduction was generated. In groups of companies, the increased limit applies to the entire group and is distributed proportionally among the entities that meet the requirements.

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