Doctrine by topic · DGT Observatory

Technological Innovation: 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 32 rulings · 2014–2026

Current position

The basis for the technological innovation deduction comprises expenses directly related to the activity, effectively applied and specifically individualized by projects. It is permitted to include in the basis the lease expenses of laboratory spaces used for the development of said activities. For the application of incentives, it is required that the reasoned report certifies that the expenses correspond to activities on which the competent bodies have issued a ruling.

The DGT's position remains stable in the definition of the concepts of R&D and technological innovation. The evolution focuses on the precision of the elements of the deduction basis and the management of group limits. The most recent rulings have specified the inclusion of laboratory lease expenses and the need for individualization by projects.

Turning points

  1. V2822-14

    Establishes the distinction of the basis for technological innovation, limiting it to expenses for diagnosis, design, engineering, acquisition of advanced technology, and quality certificates.

  2. V1147-26

    Specifies that the lease expenses of laboratory spaces can be integrated into the basis as long as they are individualized by projects.

Analysis based on 31 of 32 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1147-26 20 May 2026

Proportional lab rental costs may be deductible under tech innovation rules

SG de Impuestos sobre las Personas Jurídicas
innovación tecnológicabase de la deducciónarrendamiento de laboratorioindividualización por proyectosgastos directamente relacionados LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 35.2LGT — Ley 58/2003 General Tributaria art. 88.2
Affects CompanyExpat · Non-residentIndividual
V2211-24 15 Oct 2024

Settling I+D+i deduction with negative taxable base possible if minimum liquidated amount met

SG de Impuestos sobre las Personas Jurídicas
deducción por investigación y desarrollomonetización de deduccionescuota líquida mínimabase imponible negativainsuficiencia de cuota LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 29.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 29.6
Affects CompanyExpat · Non-residentIndividual
V3490-19 20 Dec 2019

A reasoned report is not mandatory to apply the R&D tax deduction in Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
deducción por I+Dinforme motivadoinvestigación y desarrolloinnovación tecnológicaimpuesto sobre sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 35.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 35.4.a)
Affects CompanyExpat · Non-residentIndividual
V0540-16 9 Feb 2016

R&D&i tax deduction limits apply collectively to all entities within a business group

SG de Impuestos sobre las Personas Jurídicas
deducciones por i+d+igrupo mercantilinnovación tecnológicaabono de deduccioneslímite de deducción TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.1TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.2
Affects CompanyExpat · Non-residentIndividual
V2789-15 25 Sept 2015

R&D tax incentives may be applied using CDTI reports if no technical deviations occur

SG de Impuestos sobre las Personas Jurídicas
investigación y desarrolloinnovación tecnológicainforme motivadoincentivos fiscalesdesviaciones técnicas TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual
V0999-15 27 Mar 2015

R&D tax incentives may be applied using CDTI reports if no technical deviations occur

SG de Impuestos sobre las Personas Jurídicas
incentivos fiscalesinvestigación y desarrolloinnovación tecnológicainforme motivadodeducción por I+D+i TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual
V0118-15 16 Jan 2015

R&D&I tax deduction limits calculated based on all entities within a business group

SG de Impuestos sobre las Personas Jurídicas
deducción por actividades de investigación y desarrolloinnovación tecnológicagrupo mercantillímite de deducciónnormativa foral TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual

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