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A non-profit association, not declared to be of public utility, inquired whether it could apply the capitalisation reserve and how to determine the R&D deduction base. The Directorate General for Taxes (DGT) responded that, as a partially exempt entity, it may apply said reserve and deductions provided that the regulatory requirements are fulfilled.
Cuestión planteada 1º) Si como asociación puede aplicar la Reserva de Capitalización prevista en el artículo 25 del mismo cuerpo legal.
Las entidades sin ánimo de lucro que no se acogen a la Ley 49/2002 son entidades parcialmente exentas bajo el régimen especial de la LIS. Al remitirse el artículo 111 de la LIS a las reglas generales para determinar la base imponible, la entidad puede aplicar la reserva de capitalización del artículo 25 de la LIS. Asimismo, la deducción por actividades de investigación y desarrollo se aplicará según el artículo 35 de la LIS, siempre que se cumplan los requisitos exigidos.
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