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V3519-19 23 December 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · innovación tecnológica

Tax deduction for technological innovation may apply to furniture industry sample design under specific conditions

A company in the bedding sector has requested clarification on whether the technological innovation tax deduction applies to two projects: an integrated management system and the design of product samples. The Directorate General for Taxes (DGT) ruled that software must provide significant technological novelty, and that furniture samples qualify if they are created from scratch solely to demonstrate features rather than for commercial sale.

The question raised

Cuestión planteada Si la entidad consultante puede aplicar la deducción por innovación tecnológica regulada en el artículo 35.2 de la Ley 27/2014, del Impuesto Sociedades, sobre la parte de los gastos directamente relacionados con los dos proyectos descritos.

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