Frequent errors before the tax deductions of R + D + i

Frequent errors before the tax deductions of R + D + i

After seeing the business news in day to day, there is a big problem with tax deductions for R & D & I and more specifically with the justification of these against the Treasury.

The general ignorance can give rise to problems before future inspections (up to 5 years after its application) and this deduction being the most important one at present.

The general tonic is, first we deduct ourselves and then we think about how to justify this amount, only if my tax advisor can see problems. The correct approach is just the opposite, once I can defend the deduction, I apply it.

In our day to day we hear many concepts that are fiscally wrong. that part of a wrong assumption: “A R & D project with public funds is equal to the amount of R & D that I deduct in Tax Societies” . Some of the phrases heard during our visits are:
– “I have a binding report and the audited expense”.
– “I have CDTI projects and this body has approved my spending as R & D”.
– “If tax experts are tax experts, what do they know about technology?”

To say that the ex-ante binding reports are wet paper in front of the Treasury. Although they have a legal validity, especially when it comes to rating the activity as R & D or technological innovation. A report that is issued before the realization of an expense (since this refers to the term Ex-Ante ) can never predict the activities that have finally been carried out, much less the expense associated with them.


Hacienda has the tools to know if the activities are correctly classified as R & D or technological innovation. If the inspector has any doubts, he will propose to certify the project.

Tax R & D is regulated by a Royal Decree, more specifically RD 1436. Therefore R & D ≠ R & D Fiscal . Whenever we want to apply deductions of this type, we must go to the provisions of this Royal Decree.

The projects

This not to be deducted by project, but by activities, and take into account that to carry out an R & D project there are activities necessary for its execution, but that are not qualified as R & D or technological innovation , are the main guidelines for have full legal guarantee against the Treasury. Do not forget that these deductions are a right that the company must apply.

Another aspect to be discussed is the management of the R & D Unit of the company and the associated taxation, but this will be discussed in depth later.