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V3291-20 5 November 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por i+d+i

CDTI report must relate to the R&D or innovation activities for which the tax credit is claimed

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.

The question raised

1. a) Whether the requirement established in letter d) of section 2 of Article 39 of the LIS shall be deemed fulfilled when a reasoned report of type "c" content is obtained (as referred to in letter c) of Article 35 of the LIS and letter c) of Article 2 of Royal Decree 1432/2003) issued by the Center for the Development of Industrial Technology (CDTI) qualifying the activity performed as an R&D activity, subject to the project not undergoing technical deviations during its development and the absence of deviation being certified (i.e., that compliance with the conditions that motivated the project's qualification issued by the CDTI is certified).

The DGT's ruling

The reasoned report required to request the credit for R&D&i must refer to the research and development or technological innovation activities carried out in respect of which said credit is requested. The content of the report must certify that the expenses or investments correspond to activities on which the competent bodies have ruled pursuant to Article 35.4 of the LIS.

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