Tech companies may deduct the proportional cost of laboratory rentals

The tax treatment of expenses necessary for the development of technological innovation activities is a key point for optimizing the tax burden under Corporate Income Tax (Impuesto sobre Sociedades). A recent resolution from the Directorate General of Taxes (DGT) has clarified the scope of deductible expenses in this area, specifically regarding the leasing of infrastructure.

What the DGT has ruled

The query concerned the possibility of including, in the base of the technological innovation tax credit (regulated in Article 35.2 of the Corporate Tax Law), the proportional part of the expense derived from the lease of the laboratory where such activities are carried out. The DGT has ruled that it is possible to include this concept provided that three fundamental requirements are met:

• The expenses must be directly related to the technological innovation activity.
• They must be effectively applied to the performance of said activity.
• The expenses must be specifically individualized for each project.

Under these conditions, the lease of spaces intended for laboratories used for the development of technological innovation projects forms part of the tax credit base.

What this means for you

For companies with a strong R&D&i component, this resolution confirms the possibility of expanding the tax credit base beyond direct personnel or material costs. The leasing of critical infrastructure, such as laboratories, can be integrated into the calculation of the tax credit, which directly impacts the tax benefit obtained from innovation investment.

However, the key lies not in the expense itself, but in the company's ability to demonstrate the traceability and direct application of that space to specific projects. Regulations require a clear separation between the company's general expenses and those that are exclusive or proportional to the technological activity.

What you should do

It is necessary to establish internal control systems that allow for the individualization of expenses by project. For the lease to be admitted by the Administration, the company must maintain accounting and technical documentation that proves the proportional part of the time and space the laboratory dedicates to each technological innovation activity. Correct cost allocation is the determining factor in avoiding contingencies during an eventual inspection.