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Research and Development: 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 · 2014–2019

Current position

The deduction for R&D or technological innovation requires that expenses be directly related to the activity and individualized by projects. For technological innovation, the base is limited to specific expenses such as diagnosis, design, engineering, and the acquisition of advanced technology. Obtaining a reasoned report from official bodies is not mandatory to apply the deduction according to article 35.4.a) of the Law on Corporate Tax (LIS).

The DGT's position remains constant regarding the distinction between bases for R&D and technological innovation. Throughout the rulings, the computable elements in innovation and the non-mandatory nature of the reasoned report have been specified. No changes in criterion are observed, but rather an accumulation of technical clarifications regarding the deduction base.

Turning points

  1. V2822-14

    Establishes the limitation of the base for technological innovation to expenses for diagnosis, design, engineering, and the acquisition of advanced technology.

  2. V3490-19

    Clarifies that obtaining the reasoned report is not mandatory for the application of the deduction pursuant to article 35.4.a) of the LIS.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
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
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
V0778-14 20 Mar 2014

Accelerated depreciation does not apply to technological innovation projects

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizacióninnovación tecnológicainvestigación y desarrollodeducción por actividades de innovación tecnológicainmovilizado material TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 11.2TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.2
Affects CompanyExpat · Non-residentIndividual

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