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Research Expenses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2017

Current position

The basis for the R&D deduction is composed of expenses directly related to the activity, effectively applied and individualized by projects. These expenses must be reduced by any subsidies received and attributable as income, such that if the aid exceeds the expenses, the deduction basis shall be zero. Indirect expenses or general structure costs are not admitted in the deduction basis.

The DGT's position remains stable regarding the nature of deductible expenses, always requiring their individualization and direct relationship with the activity. Throughout the rulings, the limits of compatibility with Social Security bonuses and the treatment of subsidies that reduce the deduction basis have been specified.

Turning points

  1. V2979-15

    Establishes that the deduction and the Social Security bonus are only compatible for R&D+i intensive SMEs with an official seal.

  2. V2920-16

    Determines that the reasoned report from the CDTI is binding for the Administration and that its classification extends to the entire project.

  3. V3314-17

    Specifies that the deduction basis must be reduced by the subsidies received, which may result in a zero basis if the aid exceeds the expenses.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2920-16 23 Jun 2016

CDTI report is binding for R&D classification and enables tax deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por i+d+iinforme motivadocdtibase de la deduccióngastos de investigación TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4.aTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1.a
Affects CompanyExpat · Non-residentIndividual
V2895-15 6 Oct 2015

Unactivated R&D expenses may be included in the creation cost of an intangible asset

SG de Impuestos sobre las Personas Jurídicas
activos intangiblescoste de creacióngastos de investigacióngastos de desarrolloreducción de rentas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 23.1.a
Affects CompanyExpat · Non-residentIndividual

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