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A technology company has enquired whether travel and subsistence expenses for a European research project can be included in the R&D tax deduction. The Directorate General for Taxes (DGT) has ruled that if the grants received exceed the expenses incurred, the deduction base shall be zero.
Cuestión planteada 1. Si los gastos en viajes y dietas que se calculan para el proyecto pueden formar parte de la base de deducción recogida en el artículo 35 de la LIS.
La base de la deducción por I+D está constituida por los gastos directamente relacionados con las actividades y se minorará con las subvenciones recibidas e imputables como ingreso. Si la cuantía de las ayudas excede el importe de los gastos incurridos, la base de la deducción será cero. Esto se aplica independientemente de que en ejercicios específicos los gastos superen a las ayudas recibidas en ese periodo.
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