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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.
Cuestión planteada Se plantean en la contestación de la consulta.
La base de la deducción se constituye por los gastos de I+D del periodo, minorados por las subvenciones recibidas para hacer frente a dichos gastos, con independencia de cuándo se imputen a resultados por activación contable. El requisito de informe motivado se cumple con informes de seguimiento si no hay desviaciones técnicas. Los socios pueden computar en la plantilla media si existe un contrato de trabajo, sin importar su régimen de cotización. La plantilla media se compara entre el ejercicio que genera la deducción y todo el plazo de mantenimiento.
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