{"id":993,"date":"2016-04-19T14:08:15","date_gmt":"2016-04-19T12:08:15","guid":{"rendered":"http:\/\/www.deducible.es\/?p=410"},"modified":"2026-07-22T12:00:34","modified_gmt":"2026-07-22T10:00:34","slug":"el-credito-fiscal-en-las-deducciones-idi","status":"publish","type":"post","link":"https:\/\/deducible.es\/en\/actualidad\/el-credito-fiscal-en-las-deducciones-idi\/","title":{"rendered":"El cr\u00e9dito fiscal en las deducciones I+D+i"},"content":{"rendered":"<p style=\"text-align: justify;\">Las <strong>deducciones fiscales<\/strong> por actividades de Investigaci\u00f3n + Desarrollo (I+D) y\/o Innovaci\u00f3n Tecnol\u00f3gica (IT) son uno de los instrumentos utilizados por la Administraci\u00f3n \u00a0para fomentar la I+D+i empresarial, a trav\u00e9s <strong>reducci\u00f3n de impuestos<\/strong>. B\u00e1sicamente cu\u00e1ntos m\u00e1s gastos en I+D+i, m\u00e1s reducci\u00f3n de impuesto de sociedades. De este modo, se puede llegar a reducir hasta el 100% de tu IS.<\/p>\n<p style=\"text-align: justify;\">Ahora bien, en un elevado porcentaje de ocasiones, las <strong>empresas no obtienen beneficio<\/strong>; con lo que la gran mayor\u00eda tiende a pensar que no pueden beneficiarse de dicho instrumento, a\u00fan habiendo realizado actividades de I+D+i.<\/p>\n<p style=\"text-align: justify;\">En este punto, es donde entra en juego el <strong>cr\u00e9dito fiscal<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><em><strong>\u00bfQu\u00e9 es el cr\u00e9dito fiscal?<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">El <strong>cr\u00e9dito fiscal<\/strong> es una \u00abbolsa de dinero virtual\u00bb generada, por ejemplo, por las deducciones fiscales y no aplicadas en el ejercicio en curso. Este dinero, lo puedes acumular y utilizarlo en ejercicios venideros donde tengas Impuesto de Sociedades.<\/p>\n<p style=\"text-align: justify;\">En el \u00e1mbito de las deducciones por actividades en I+D+i, aquella suma de dinero que el contribuyente podr\u00eda haberse descontado si hubiera obtenido beneficios durante la anualidad del impuesto se convierten en cr\u00e9dito fiscal.<\/p>\n<p style=\"text-align: justify;\">De este modo, las deducciones calculadas no se pierden, sino que pueden aplicarse en los 18 a\u00f1os inmediatos y sucesivos.<\/p>\n<p style=\"text-align: justify;\"><em><strong>\u00bfQu\u00e9 \u00a0empresas pueden beneficiarse del cr\u00e9dito fiscal?<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Cualquier empresa que realice actividades por I+D+i puede aplicarse las deducciones, y consecuentemente beneficiarse de este incentivo. A continuaci\u00f3n se presentan los dos casos en que se aplica el cr\u00e9dito fiscal:<\/p>\n<ul style=\"text-align: justify;\">\n<li>En primer lugar, aquellas empresas que no puedan aplicarse las deducciones calculadas por presentar p\u00e9rdidas, se guardan el importe de deducci\u00f3n en forma de cr\u00e9dito fiscal, hasta que se presenten beneficios (18 a\u00f1os).<\/li>\n<li>En segundo lugar, aquellas empresas en que la deducci\u00f3n calculada supera el 50 % del importe a pagar en el impuesto de sociedades. La parte sobrante, puede ser guardada como cr\u00e9dito fiscal. A modo de ejemplo:<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<blockquote><p>Una empresa que debe pagar 100.000 \u20ac en el IS, con una deducci\u00f3n por I+D+i de 75.000 \u20ac; puede reducir su impuesto hasta el 50%; por lo que tendr\u00e1 que pagar 50.000 \u20ac; y acumula los 25.000 \u20ac restantes como cr\u00e9dito fiscal.<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><strong>\u00bf Cuando deben ser calculadas las deducciones para obtener el cr\u00e9dito fiscal?<\/strong><\/p>\n<p style=\"text-align: justify;\">Aunque la empresa no presente beneficios, las deducciones por actividades en I+D+i deben ser calculadas y presentadas\u00a0en el impuesto de sociedades del a\u00f1o en curso. En caso contrario se perder\u00edan y la empresa no podr\u00eda benerficiarse del cr\u00e9dito fiscal.<\/p>\n<p style=\"text-align: justify;\">Entonces, toda aquella deducci\u00f3n que no se calcule\u00a0en el ejercicio correspondiente, ya no podr\u00e1 ser aplicada en a\u00f1os futuros. Por ello, es muy importante consignarse cada a\u00f1o los incentivos fiscales, y as\u00ed poder acumularlos a modo de cr\u00e9dito fiscal.<\/p>\n<p style=\"text-align: justify;\">\u00bfTienes dudas? Contacta con nosotros en dudas@deducible.es o en \u00a0el\u00a0<a class=\"phone-number\" href=\"tel:931220801%E2%80%8B\">93 122 08 01\u200b<\/a>.\u00a0En deducible somos expertos en el c\u00e1lculo, documentaci\u00f3n y aplicaci\u00f3n de las deducciones fiscales en I+D+i. El proceso es 100% online; simplemente reg\u00edstrate <a href=\"https:\/\/app.deducible.es\/index.php\/register\" target=\"_blank\" rel=\"noopener noreferrer\">aqu\u00ed<\/a>\u00a0y genera tu deducci\u00f3n fiscal por I+D+i.<\/p>","protected":false},"excerpt":{"rendered":"<p>Las deducciones fiscales por actividades de Investigaci\u00f3n + Desarrollo (I+D) y\/o Innovaci\u00f3n Tecnol\u00f3gica (IT) son uno de los instrumentos utilizados 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