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The consultant asks whether subsidies received by its non-resident clients for an I+D project should reduce their own deduction base. The DGT responds that yes, if the subsidies are linked to the project and are accounted for as income.
Cuestión planteada Si las subvenciones recibidas por otros partícipes del proyecto no residentes (asociaciones y usuarios finales), que encargan la realización de la actividad de investigación y desarrollo a la consultante, deberían minorar la base de la deducción del artículo 35 de la LIS de la consultante.
La deducción por I+D la practica quien realiza la actividad, salvo que esta se haga por encargo de otro sujeto pasivo. Si el encargado no es residente en España ni tiene establecimiento permanente, la deducción corresponde a la entidad que desarrolla materialmente la actividad. La base de dicha deducción debe minorarse por el importe de las subvenciones recibidas para el fomento de las actividades e imputables como ingreso en el período impositivo.
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