El pasado martes 15 de octubre conocimos una gran noticia para el sector: el Tribunal Supremo (TS) establece el car\u00e1cter vinculante para Hacienda del informe del Ministerio de Ciencia para la Deducci\u00f3n Fiscal por Innovaci\u00f3n Tecnol\u00f3gica, en las Deducciones a las que aplicaba la normativa del TRLIS (en vigor hasta 2014).<\/p>\n\n\n\n
El TS ha aclarado c\u00f3mo deben aplicarse los beneficios fiscales vinculados a los proyectos de Innovaci\u00f3n Tecnol\u00f3gica e Investigaci\u00f3n y Desarrollo y ha resuelto las discrepancias entre el Ministerio de Ciencia e Innovaci\u00f3n y el de Hacienda.<\/p>\n\n\n\n
En tres recientes sentencias, el organismo ha estimado los recursos de casaci\u00f3n n.\u00ba 948, 1633 y 1635\/2023 interpuestos por empresas, anulando las resoluciones de la Audiencia Nacional y reconociendo a las empresas el derecho a la Deducci\u00f3n Fiscal por actividades de Innovaci\u00f3n Tecnol\u00f3gica.<\/p>\n\n\n\n
Estas sentencias surgen en un contexto de desacuerdo con la Administraci\u00f3n Tributaria, que hab\u00eda cuestionado la Deducci\u00f3n por Innovaci\u00f3n Tecnol\u00f3gica en proyectos de software, bas\u00e1ndose en informes internos de su equipo inform\u00e1tico, a pesar de que las empresas contaban con un Informe Motivado Vinculante (IMV) del Ministerio de Ciencia. Respecto a esto, el Tribunal se\u00f1ala que el equipo inform\u00e1tico de apoyo no posee independencia ni la especializaci\u00f3n t\u00e9cnica suficiente para evaluar las calificaciones de innovaci\u00f3n tecnol\u00f3gica y sus gastos asociados, limitando su competencia en esta materia.<\/p>\n\n\n\n
Asimismo, el Tribunal Supremo enfatiza que el IMV, como documento vinculante, es determinante en la calificaci\u00f3n de proyectos y en la validaci\u00f3n de los gastos e inversiones asociadas, eliminando la posibilidad de que la Administraci\u00f3n Tributaria los rebatiera salvo en casos de manifiesta arbitrariedad.<\/p>\n\n\n\n
Pese a que las sentencias se refieren solo a la citada normativa, es un hecho claro que la clasificaci\u00f3n de las actividades debe estar en concordancia con los gastos, ya que est\u00e1n estrechamente relacionados. Este fallo establece un precedente crucial en el \u00e1mbito fiscal, al confirmar que las empresas pueden acceder a las Deducciones por Innovaci\u00f3n Tecnol\u00f3gica con la garant\u00eda de que los informes favorables emitidos por el Ministerio de Ciencia no podr\u00e1n ser cuestionados ni invalidados por la Agencia Tributaria, lo que resuelve una controversia que hab\u00eda enfrentado hist\u00f3ricamente a las empresas con la Administraci\u00f3n Tributaria.<\/p>","protected":false},"excerpt":{"rendered":"
El pasado martes 15 de octubre conocimos una gran noticia para el sector: el Tribunal Supremo (TS) establece el car\u00e1cter 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