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V3477-16 21 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · innovación tecnológica

Entities may claim technological innovation tax credits if the project is substantiated by any valid means of proof

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.

The question raised

1. Whether the amount of expenses included in the project certification could give rise to the application of the deduction provided for in Article 35 of the LIS, in the Corporate Tax return of each of the participating entities.

The DGT's ruling

Reports from certification bodies accredited by ENAC are not binding, but they constitute a valid means of evidence to certify technological innovation. Participating entities are entitled to the deduction if they comply with the cost allocation requirements according to rationality criteria. The deduction base is composed of the direct project expenses, reduced by the subsidies received. For expenses from 2013 and 2014, the application period is 18 years.

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