On July 17, 2025, the Central Economic and Administrative Court (TEAC) issued two key rulings (RG 5685/2024 and RG 1267/2025) that unify the criteria applicable to tax deductions for activities of Research, Development and Technological Innovation (R&D&I) at the Corporate taxThis decision represents a milestone for innovative companies, as it provides greater regulatory clarity and reinforces the legal security in a field that, until now, generated significant uncertainties.
A new scenario for R&D&I deductions
Until recently, many companies were guided by the criteria maintained by the General Directorate of Taxes (DGT), which allowed apply R&D&I deductions generated in previous years, even if they had not been reflected in the initial self-assessment. Binding consultations such as V-802-2011, V-0297-2012 y V-2400-2014 endorsed this criterion, giving companies a Room for maneuver to plan the use of their tax incentives.
The situation changed in June 2022When binding consultation V-1511-2022 introduced a much more restrictive approach. From that point on, Deductions could only be applied if they were included in the declaration for the corresponding year or if a correction was requested within the legal deadlines.This change caused uncertainty and generated risks for companies with R + D + i projects, who could lose significant tax benefits.
TEAC Resolutions: Two Differentiated Regimes
With the resolutions of July 2025, the TEAC definitively orders the panorama and distinguishes two clear scenarios:
1. Self-assessments prior to June 24, 2022
The TEAC respects the interpretation in force prior to consultation V-1511-2022. Therefore, R&D&I deductions generated before that date can be applied in subsequent years without the need to modify the initial self-assessment, provided that the right has not expired.
This represents a significant opportunity for those companies that, for strategic or planning reasons, They did not take advantage of all their deductions at the time. Now they will be able to recover them and optimize their tax burden.
2. Self-assessments from June 24, 2022
In subsequent exercises, the TEAC ratifies the mandatory nature of the new criterion. Namely:
- Deductions must be included in the original statement.
- If they are not reflected, it will be necessary request a rectification within the established period.
For companies, this means strengthening internal controls y tax management processes, preventing an administrative oversight from causing the loss of significant tax benefits.
Strategic implications for innovative companies
The new framework provides legal security in a particularly sensitive area for companies with investments in R&D&I.
The main impacts include:
- Recover pending deductions: Organizations with projects prior to 2022 have the possibility to review closed exercises and apply tax deductions not yet used (as long as they are within the statute of limitations).
- Freeing up resources to innovate: optimizing the tax burden allows redirect capital towards new technological developments.
- Demand greater control and planning: In fiscal years after 2022, deductions require a more rigorous management and a comprehensive documentation from the beginning of each project.
Opportunity to review the R&D&I tax strategy
The current regulatory framework, combined with the recent TEAC doctrine, offers an ideal context for analyze and redesign the management of tax deductions.
Companies have to 18 years to apply the benefits generated, which expands strategic possibilities. Turning this moment into a key opportunity to:
- Comprehensive review of fiscal balances: detect deductions generated but not applied.
- Update of internal policies: ensure that all R&D&I projects are properly documented from the outset.
- Design of long-term tax strategies: Integrating innovation as a central element in optimizing resources and tax benefits.
A more predictable fiscal framework that encourages innovation
With these resolutions, the TEAC establishes a more stable and predictable scenario for companies that invest in R&D&I. The legal security and regulatory clarity They allow for planning larger projects without fear of interpretive changes that could compromise the associated tax benefits.
En elzaburu, we closely follow the Regulatory developments regarding tax incentives for R&D&I with the objective of Offer our clients up-to-date, rigorous advice aligned with their needs, helping them make the most of the opportunities offered by the current fiscal framework.
David Puentes, Responsible of Financing for Innovation from Elzaburu.
