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A company has enquired whether personnel, material, and subcontracting costs for a data management project using neural networks can be deducted as R&D. The DGT has ruled that the use of pre-existing technologies does not constitute R&D, whereas the creation of new algorithms may qualify.
Cuestión planteada Si los gastos directamente relacionados con este proyecto (gastos de personal, inversión en material necesario y trabajos externos subcontratados vinculados con el desarrollo del mismo), pueden ser considerados como gastos que forman parte de la base de deducción prevista en el art. 35.1 LIS.
La utilización de tecnologías preexistentes para el análisis de datos no constituye investigación o desarrollo. No obstante, la concepción de nuevos algoritmos de aprendizaje puede considerarse actividad de I+D si son nuevos y no utilizan otros preexistentes. En este caso, solo podrán formar parte de la base de deducción los gastos de personal, inversiones en material y trabajos externos que estén directamente relacionados con el desarrollo de dichos nuevos algoritmos.
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