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A company inquired whether it could request a refund for R&D&i tax credits from the 2008-2011 and 2014 tax years. The DGT ruled that tax credits generated from 2013 onwards may be requested as a refund, provided all legal requirements are met.
Cuestión planteada 1. Si la entidad cumple las condiciones establecidas para solicitar el abono de la deducción por actividades de investigación y desarrollo e innovación tecnológica generadas en los ejercicios 2008-2011, así como la que se pueda generar en 2014, en la declaración del Impuesto sobre Sociedades correspondiente al ejercicio 2015 o en el que corresponda, en caso de ser posterior.
Las deducciones por I+D+i generadas a partir de 1 de enero de 2013 pueden solicitarse mediante abono en la declaración del Impuesto sobre Sociedades si se cumplen los requisitos del artículo 39.2 de la LIS. Para la deducción generada en 2014, el abono podrá solicitarse en la primera declaración presentada tras transcurrir un año desde su generación sin haber sido aplicada. Dichas deducciones podrán aplicarse con un descuento del 20% sin el límite de la cuota, pudiendo solicitarse la devolución del exceso si la cuota es inferior al 80% de las deducciones.
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