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V3281-16 13 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por investigación y desarrollo

R&D tax deduction base to be reduced by grants received, regardless of accounting recognition

An energy company has requested clarification on applying R&D tax deductions when receiving grants and whether self-employed partners (RETA) count towards staff headcount. The Directorate General for Tax (DGT) clarifies that grants reduce the deduction base regardless of their accounting treatment and that partners may be included in the headcount if they have an employment contract.

The question raised

The questions are raised in the response to the inquiry.

The DGT's ruling

The basis for the deduction is composed of the R&D expenses of the period, reduced by the subsidies received to meet said expenses, regardless of when they are recognized in the results through accounting capitalization. The requirement for a reasoned report is met with monitoring reports if there are no technical deviations. Partners may be included in the average workforce if an employment contract exists, regardless of their social security contribution regime. The average workforce is compared between the fiscal year generating the deduction and the entire maintenance period.

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