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A technology company has enquired whether it must subtract all grants received under the heading of R&D from the deduction base, even if they do not finance projects meeting the requirements of the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that only grants intended to finance the expenses comprising said base should be deducted.
Cuestión planteada Si para el cálculo de la base la deducción por actividades de investigación y desarrollo del artículo 35 de la LIS se deben tener en cuenta las subvenciones recibidas vinculadas a proyectos que no generan el derecho a la aplicación de la citada deducción, atendiendo a la denominación de la subvención.
La base de la deducción se minorará únicamente por el importe de las subvenciones recibidas para el fomento de las actividades de I+D e imputables como ingreso. Por tanto, las subvenciones que no estén destinadas a financiar proyectos que generen el derecho a la deducción del artículo 35.1 de la LIS no deben minorar la base, independientemente de la denominación que reciban.
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