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A company inquired whether a CDTI 'type c' report, which classifies an activity as R&D, is sufficient to meet the requirements for claiming tax credits, even if the project undergoes deviations. The Directorate General for Taxes (DGT) stated it cannot assess the evidence or regulatory authorisation, but clarified that the report must specifically refer to the activities for which the tax credit is being claimed.
Cuestión planteada 1. a) Si se entenderá cumplido el requisito establecido en la letra d) del apartado 2 del artículo 39 de la LIS cuando se tenga un informe motivado de contenido tipo "c" -al que se refiere la letra c) del artículo 35 de la LIS y la letra c) del artículo 2 del Real Decreto 1432/2003- emitido por el Centro para el Desarrollo Tecnológico Industrial (CDTI) que califique la actividad realizada como actividad de I+D, supeditado a que el proyecto no sufra desviaciones técnicas en su desarrollo y se acredite la ausencia de desviación (i.e., que se acredite el cumplimiento de las condiciones que motivaron la calificación del proyecto emitido por el CDTI).
El informe motivado exigido para solicitar el abono de las deducciones por I+D+i debe referirse a las actividades de investigación y desarrollo o innovación tecnológica realizadas respecto de las que se solicita dicho abono. El contenido del informe debe acreditar que los gastos o inversiones corresponden a actividades sobre las que los órganos competentes se han pronunciado según el artículo 35.4 de la LIS.
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