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A company asks whether it is necessary to have a reasoned report to apply the deduction for R&D activities. The DGT responds that obtaining such a report is not mandatory.
Cuestión planteada Si para la aplicación de la deducción prevista en el artículo 35.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, es obligatorio obtener informe motivado.
Para la aplicación de la deducción por actividades de investigación y desarrollo o innovación tecnológica, los contribuyentes podrán aportar un informe motivado emitido por el Ministerio de Economía y Competitividad o un organismo adscrito. Según el artículo 35.4.a) de la LIS, la obtención de este informe no es preceptiva para poder aplicar la deducción.
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