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A company inquired whether project expenses certified by an ENAC-accredited entity qualify for R&D&i tax deductions. The DGT ruled that while such certification is not binding, it serves as valid evidence, and participating entities may apply the deduction provided they comply with cost-sharing requirements.
Cuestión planteada 1. Si el importe de los gastos integrados en la certificación del proyecto podría dar lugar a la aplicación de la deducción prevista en el artículo 35 de la LIS, en la declaración del Impuesto sobre Sociedades de cada una de las entidades participantes.
Los informes de entidades certificadoras acreditadas por la ENAC no son vinculantes, pero son un medio de prueba válido para acreditar la innovación tecnológica. Las entidades participantes tienen derecho a la deducción si cumplen los requisitos de reparto de costes según criterios de racionalidad. La base de la deducción se compone de los gastos directos del proyecto, minorados por las subvenciones recibidas. Para gastos de 2013 y 2014, el plazo de aplicación es de 18 años.
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