{"id":1011,"date":"2014-12-04T16:40:59","date_gmt":"2014-12-04T15:40:59","guid":{"rendered":"http:\/\/coinmasd.com\/?p=1520"},"modified":"2026-07-22T12:00:42","modified_gmt":"2026-07-22T10:00:42","slug":"ampliacion-del-concepto-de-id-en-software","status":"publish","type":"post","link":"https:\/\/deducible.es\/en\/actualidad\/ampliacion-del-concepto-de-id-en-software\/","title":{"rendered":"Ampliaci\u00f3n del concepto de I+D en Software"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"http:\/\/coinmasd.com\/wp-content\/uploads\/2014\/12\/14781942381_d6472c70de_z1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"center-block img-responsive aligncenter wp-image-1536\" src=\"http:\/\/coinmasd.com\/wp-content\/uploads\/2014\/12\/14781942381_d6472c70de_z1.jpg\" alt=\"14781942381_d6472c70de_z\" width=\"415\" height=\"277\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">El pasado 28 de noviembre en el BOE apareci\u00f3 la <a title=\"Ley 27\/2014\" href=\"http:\/\/www.boe.es\/boe\/dias\/2014\/11\/28\/pdfs\/BOE-A-2014-12328.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Ley 27\/2014<\/strong><\/a>, la cual modifica significativamente diversos art\u00edculos en referencia al <strong>Impuesto sobre Sociedades (IS)<\/strong>, a continuaci\u00f3n haremos referencia a los cambios en las definiciones de lo que es I+D e iT, (art. 35.1 y 35.2) haciendo especial \u00e9nfasis en las tecnolog\u00edas y desarrollos en el sector del Software que se a\u00f1aden a las actividades contempladas como I+D y por ende deducibles.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>Software en I+D<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">El caso particular del software siempre es elemento de discusi\u00f3n, ya que su calificaci\u00f3n es compleja. A este efecto, el art. 35 siempre ha dejado muy poco margen para incluir nuestras actividades en I+D, con lo que como norma habitual nos conform\u00e1bamos con deducir por innovaci\u00f3n tecnol\u00f3gica, en esta nueva configuraci\u00f3n del art. 35.1 podemos observar que <strong>se introduce el concepto de creaci\u00f3n, combinaci\u00f3n y configuraci\u00f3n de software avanzado, dejando atr\u00e1s el abusado t\u00e9rmino \u201cdesarrollo\u201d.<\/strong> <strong>Adem\u00e1s de ampliar la definici\u00f3n de \u201csoftware avanzado\u201d, no s\u00f3lo a teoremas y algoritmos, a\u00f1adiendo sistemas operativos, lenguajes, interfaces y aplicaciones.<\/strong><\/p>\n<p style=\"text-align: justify;\">Un punto perjudicial de la nueva Ley 27\/2014 es la restricci\u00f3n de la calificaci\u00f3n de I+D sobre el software destinado a facilitar el acceso a los servicios de la sociedad de la informaci\u00f3n a personas con discapacidad \u00fanicamente a aquellas entidades sin \u00e1nimo de lucro.<\/p>\n<p style=\"text-align: justify;\">A continuaci\u00f3n se transcribe el p\u00e1rrafo completo:<\/p>\n<p style=\"text-align: justify;\">\u00bb Tambi\u00e9n\u00a0se considerar\u00e1 actividad de investigaci\u00f3n y desarrollo la creaci\u00f3n,\u00a0<strong>combinaci\u00f3n y configuraci\u00f3n de software avanzado, mediante nuevos\u00a0teoremas y algoritmos o sistemas\u00a0operativos, lenguajes, interfaces y\u00a0aplicaciones destinados a la elaboraci\u00f3n de productos, procesos o\u00a0servicios nuevos o mejorados sustancialmente.<\/strong>\u00a0Se asimilar\u00e1 a este concepto el\u00a0software destinado a facilitar el\u00a0acceso a los servicios de la sociedad de la informaci\u00f3n a las personas\u00a0con discapacidad, cuando se realice sin fin de lucro. No se incluyen las\u00a0actividades habituales o rutinarias relacionadas con el mantenimiento\u00a0del software o sus actualizaciones menores\u00bb<\/p>\n<p style=\"text-align: center;\">\u00a0\u00a0<a title=\"Contacto COIN+D\" href=\"http:\/\/coinmasd.com\/contacto\/\" target=\"_blank\" rel=\"noopener noreferrer\"><em><strong>CONTACTA<\/strong> <strong>con nosotros sin ning\u00fan tipo de compromiso para ampliar informaci\u00f3n<\/strong><\/em> <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 28 de noviembre en el BOE apareci\u00f3 la Ley 27\/2014, la cual modifica significativamente diversos art\u00edculos en referencia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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