Why Does the Scrip Dividend Not Meet the Distribution Requirement in SOCIMIs?
The Directorate General of Taxes (DGT) has also ruled on the application of the R&D&I deduction in the IS, ruling out the option of applying this deduction in a year subsequent to that in which it was generated. The DGT establishes that deductions for R&D&I corresponding to previous periods can only be applied through the rectification of the self-assessments of the years in which they were originated.
The truth is that this criterion goes against the ruling of the Supreme Court in its decision of October 24, 2023 (rec. 6519/2021). The DGT justifies this change of criterion given that the SC limited itself to recognizing the right to late accreditation, without ruling on the appeal issue raised.
With this, the DGT reaffirms the provisions of previous consultations (see V1510-22 and V1511-22) and eliminates the possibility of applying the deductions in a self-assessment subsequent to the year in which the expenses that gave rise to the right to the deduction were incurred.
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