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A technology company asks whether it can recognise only a portion of its R&D tax credits as a deferred tax asset and if this would affect their future application. The Directorate General for Taxes (DGT) responds that accounting recognition is not a prerequisite for applying such credits in subsequent tax years.
Cuestión planteada Si contablemente es posible y/o recomendable reconocer contablemente únicamente una parte de las deducciones pendientes de aplicación como activo por impuesto diferido, y en su caso, si existe alguna recomendación sobre qué porcentaje de las deducciones pendientes se debería reconocer contablemente como activo por impuesto diferido. Si existe alguna otra consideración para decidir activar la totalidad o parte de las deducciones pendientes de aplicar.
El artículo 44 del TRLIS no establece requisitos sobre la contabilización de las deducciones pendientes para que puedan aplicarse en periodos impositivos futuros. Por tanto, las deducciones por actividades de investigación y desarrollo e innovación tecnológica pendientes se pueden aplicar en la declaración del Impuesto sobre Sociedades conforme a los requisitos del artículo 44 del TRLIS, sin que sea necesaria la contabilización previa del activo por impuesto diferido.
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