{"id":18107,"date":"2026-05-15T14:13:44","date_gmt":"2026-05-15T14:13:44","guid":{"rendered":"https:\/\/leyton.com\/es\/?post_type=webinars&#038;p=18107"},"modified":"2026-06-05T09:43:29","modified_gmt":"2026-06-05T09:43:29","slug":"leyton-answers-retos-cfo-idi","status":"publish","type":"webinars","link":"https:\/\/leyton.com\/es\/insights\/webinars\/leyton-answers-retos-cfo-idi\/","title":{"rendered":"Leyton Answers | Soluciones reales a los retos del CFO"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Un webinar construido en torno a sus preguntas y respondido por nuestros expertos.<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color has-primary-color\">\u00bfQu\u00e9 preguntas abordamos durante la sesi\u00f3n?<\/mark><\/strong><\/h3>\n\n\n\n<p>En esta primera edici\u00f3n de Leyton Answers, nuestros expertos respondieron a algunas de las principales dudas que actualmente preocupan a los CFOs en relaci\u00f3n con los incentivos fiscales a la I+D+i y el cierre fiscal.<\/p>\n\n\n\n<p>Durante la sesi\u00f3n, se trataron temas como:<\/p>\n\n\n\n<p><mark class=\"has-inline-color has-primary-color\"><strong>\/<\/strong><\/mark><mark class=\"has-inline-color has-secondary-color\">C\u00f3mo determinar la elegibilidad de las deducciones fiscales I+D+i<\/mark><\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-primary-color\">\/ <\/mark><\/strong><mark class=\"has-inline-color has-secondary-color\">Errores frecuentes en la aplicaci\u00f3n y declaraci\u00f3n<\/mark><\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-primary-color\">\/ <\/mark><\/strong><mark class=\"has-inline-color has-secondary-color\">C\u00f3mo maximizar las oportunidades de optimizaci\u00f3n fiscal antes del cierre<\/mark><\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-primary-color\">\/ <\/mark><\/strong><mark class=\"has-inline-color has-secondary-color\">C\u00f3mo combinar deducciones, bonificaciones y ayudas p\u00fablicas<\/mark><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color has-primary-color\">Un webinar construido con usted y para usted<\/mark><\/strong><\/h3>\n\n\n\n<p>Esta primera edici\u00f3n se construy\u00f3 directamente a partir de las preguntas y prioridades compartidas por los participantes antes de la sesi\u00f3n.<\/p>\n\n\n\n<p>En Leyton creemos que las conversaciones con m\u00e1s valor nacen de los retos reales de las empresas. Por ello, Leyton Answers se ha dise\u00f1ado como un formato m\u00e1s pr\u00e1ctico, interactivo y centrado en aportar respuestas \u00fatiles y accionables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Preguntas&nbsp;y&nbsp;respuestas&nbsp;del&nbsp;webinar<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>1. \u00bfSe\u00a0compartir\u00e1\u00a0la\u00a0presentaci\u00f3n\u00a0despu\u00e9s\u00a0del\u00a0webinar?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed.<\/strong>\u00a0La\u00a0presentaci\u00f3n\u00a0ser\u00e1\u00a0enviada\u00a0por\u00a0correo\u00a0electr\u00f3nico\u00a0a los\u00a0asistentes,\u00a0junto\u00a0con la\u00a0informaci\u00f3n\u00a0y el enlace\u00a0correspondiente.\u00a0<br>Adem\u00e1s, se\u00a0recomienda\u00a0agendar\u00a0una\u00a0reuni\u00f3n\u00a0personalizada\u00a0para\u00a0analizar\u00a0cada\u00a0caso\u00a0concreto.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>2. \u00bfEl\u00a0peritaje\u00a0o informe\u00a0autoliquidativo\u00a0es\u00a0seguro\u00a0si no\u00a0est\u00e1\u00a0certificado?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed, es&nbsp;una&nbsp;v\u00eda&nbsp;v\u00e1lida.<\/strong>&nbsp;La&nbsp;autoliquidaci\u00f3n, la&nbsp;certificaci\u00f3n&nbsp;y el informe&nbsp;motivado&nbsp;vinculante&nbsp;son&nbsp;v\u00edas&nbsp;reconocidas&nbsp;para&nbsp;justificar&nbsp;la&nbsp;deducci\u00f3n.&nbsp;<\/p>\n\n\n\n<p>No&nbsp;estar&nbsp;certificado&nbsp;<strong>no&nbsp;implica&nbsp;autom\u00e1ticamente&nbsp;una&nbsp;inspecci\u00f3n<\/strong>.&nbsp;Si la&nbsp;Administraci\u00f3n&nbsp;solicita&nbsp;informaci\u00f3n, se&nbsp;presentar\u00eda&nbsp;toda&nbsp;la&nbsp;documentaci\u00f3n&nbsp;t\u00e9cnica&nbsp;y&nbsp;econ\u00f3mica&nbsp;preparada.&nbsp;<br>El informe&nbsp;motivado&nbsp;vinculante&nbsp;puede&nbsp;aportar&nbsp;una&nbsp;capa&nbsp;adicional&nbsp;de&nbsp;seguridad,&nbsp;pero&nbsp;no&nbsp;significa&nbsp;que las&nbsp;otras&nbsp;v\u00edas&nbsp;no&nbsp;sean&nbsp;v\u00e1lidas.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>3. \u00bfSe\u00a0pueden\u00a0aplicar\u00a0deducciones\u00a0de\u00a0ejercicios\u00a0pasados\u00a0aunque\u00a0no se\u00a0hubieran\u00a0incluido\u00a0en el\u00a0Impuesto\u00a0sobre\u00a0Sociedades\u00a0correspondiente?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed, se&nbsp;pueden&nbsp;recuperar&nbsp;deducciones&nbsp;de&nbsp;ejercicios&nbsp;anteriores<\/strong>,&nbsp;pero&nbsp;depende&nbsp;del&nbsp;a\u00f1o.&nbsp;<\/p>\n\n\n\n<p>Actualmente, el&nbsp;criterio&nbsp;explicado&nbsp;en el webinar distingue&nbsp;entre:&nbsp;<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><strong>2008\u00a0a\u00a02020:<\/strong>\u00a0se\u00a0pueden\u00a0aplicar\u00a0de forma\u00a0autoliquidativa.\u00a0\u00a0<\/li><li><strong>2021\u00a0a\u00a02023:<\/strong>\u00a0requieren\u00a0solicitud\u00a0de\u00a0rectificaci\u00f3n\u00a0y\u00a0aprobaci\u00f3n\u00a0de la\u00a0Administraci\u00f3n.\u00a0\u00a0<\/li><li><strong>2024 y\u00a02025:<\/strong>\u00a0se\u00a0pueden\u00a0aplicar\u00a0de forma\u00a0autoliquidativa.\u00a0\u00a0<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p>Leyton&nbsp;acompa\u00f1a&nbsp;a las&nbsp;empresas&nbsp;en la&nbsp;preparaci\u00f3n&nbsp;de la&nbsp;documentaci\u00f3n&nbsp;y,&nbsp;cuando&nbsp;aplica, en la&nbsp;solicitud&nbsp;de&nbsp;rectificaci\u00f3n.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>4. Si no\u00a0contamos\u00a0con un informe de la\u00a0Administraci\u00f3n, \u00bfexiste\u00a0riesgo\u00a0de que la\u00a0deducci\u00f3n\u00a0sea\u00a0rechazada?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>Puede&nbsp;existir&nbsp;revisi\u00f3n,&nbsp;como&nbsp;en&nbsp;cualquier&nbsp;incentivo&nbsp;fiscal<\/strong>,&nbsp;pero&nbsp;la clave&nbsp;est\u00e1&nbsp;en&nbsp;contar&nbsp;con&nbsp;una&nbsp;justificaci\u00f3n&nbsp;t\u00e9cnica&nbsp;y&nbsp;econ\u00f3mica&nbsp;s\u00f3lida.&nbsp;<\/p>\n\n\n\n<p>Si la\u00a0Administraci\u00f3n\u00a0no\u00a0acepta\u00a0la\u00a0deducci\u00f3n\u00a0y\u00a0esta\u00a0ya\u00a0se ha\u00a0aplicado,\u00a0podr\u00eda\u00a0solicitar\u00a0su\u00a0devoluci\u00f3n.                                                           <\/p>\n\n\n\n<p>Si la\u00a0deducci\u00f3n\u00a0solo\u00a0estaba\u00a0consignada\u00a0y no\u00a0aplicada,\u00a0simplemente\u00a0se\u00a0eliminar\u00eda.\u00a0<br>En\u00a0cualquier\u00a0caso,\u00a0existen\u00a0v\u00edas\u00a0de\u00a0reclamaci\u00f3n\u00a0y Leyton\u00a0acompa\u00f1a\u00a0durante\u00a0todo\u00a0el\u00a0proceso\u00a0administrativo.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>5. Si un\u00a0proyecto\u00a0de IT dura 10\u00a0a\u00f1os, \u00bfes\u00a0mejor\u00a0acotarlo\u00a0a 2 o 3\u00a0a\u00f1os\u00a0para\u00a0tener\u00a0m\u00e1s\u00a0posibilidades\u00a0de\u00a0\u00e9xito?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>Lo&nbsp;recomendable&nbsp;es&nbsp;ajustarse&nbsp;siempre&nbsp;a la&nbsp;realidad&nbsp;del&nbsp;proyecto.<\/strong>&nbsp;<br>Si el&nbsp;proyecto&nbsp;ha&nbsp;durado&nbsp;10&nbsp;a\u00f1os,&nbsp;debe&nbsp;justificarse&nbsp;como&nbsp;un&nbsp;proyecto&nbsp;de 10&nbsp;a\u00f1os,&nbsp;siempre&nbsp;que los gastos y las&nbsp;actividades&nbsp;est\u00e9n&nbsp;correctamente&nbsp;documentados.&nbsp;<\/p>\n\n\n\n<p>La&nbsp;certificadora&nbsp;puede&nbsp;recomendar&nbsp;agrupar&nbsp;o&nbsp;estructurar&nbsp;el&nbsp;proyecto&nbsp;de&nbsp;una&nbsp;forma&nbsp;concreta,&nbsp;pero&nbsp;la base&nbsp;debe&nbsp;ser&nbsp;siempre&nbsp;reflejar&nbsp;fielmente&nbsp;lo&nbsp;ocurrido.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>6. \u00bfUna\u00a0empresa\u00a0de\u00a0nueva\u00a0creaci\u00f3n\u00a0puede\u00a0aplicar\u00a0deducciones\u00a0fiscales\u00a0por\u00a0I+D+i?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed,\u00a0puede\u00a0ser\u00a0factible<\/strong>,\u00a0aunque\u00a0depender\u00e1\u00a0de su\u00a0situaci\u00f3n\u00a0fiscal.\u00a0<br>Las\u00a0deducciones\u00a0reducen\u00a0el\u00a0Impuesto\u00a0sobre\u00a0Sociedades,\u00a0por\u00a0lo que si\u00a0una\u00a0empresa\u00a0de\u00a0nueva\u00a0creaci\u00f3n\u00a0todav\u00eda\u00a0no\u00a0tiene\u00a0cuota\u00a0positiva,\u00a0habr\u00eda\u00a0que\u00a0analizar\u00a0la\u00a0mejor\u00a0estrategia:\u00a0guardar\u00a0la\u00a0deducci\u00f3n\u00a0 como\u00a0cr\u00e9dito\u00a0fiscal,\u00a0valorar\u00a0monetizaci\u00f3n\u00a0o\u00a0estudiar\u00a0alternativas.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>7. Para\u00a0aplicar\u00a0la\u00a0deducci\u00f3n\u00a0v\u00eda\u00a0autoliquidativa\u00a0en 2025, \u00bfse\u00a0considera\u00a0una\u00a0rectificativa?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>No.<\/strong>&nbsp;<br>La&nbsp;deducci\u00f3n&nbsp;correspondiente&nbsp;al&nbsp;a\u00f1o&nbsp;2025 se&nbsp;aplica&nbsp;directamente&nbsp;en el&nbsp;Impuesto&nbsp;sobre&nbsp;Sociedades&nbsp;del&nbsp;ejercicio&nbsp;en&nbsp;curso.&nbsp;<\/p>\n\n\n\n<p>Las&nbsp;rectificativas&nbsp;aplican&nbsp;actualmente&nbsp;solo para los&nbsp;ejercicios&nbsp;<strong>2021, 2022 y 2023<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>8. \u00bfQu\u00e9\u00a0ocurre\u00a0si\u00a0una\u00a0empresa\u00a0aplic\u00f3\u00a0deducciones\u00a0de 2021\u00a0a\u00a02023 sin\u00a0esperar\u00a0la\u00a0aprobaci\u00f3n\u00a0de la\u00a0AEAT?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>La&nbsp;recomendaci\u00f3n&nbsp;de Leyton es&nbsp;actuar&nbsp;de forma&nbsp;conservadora&nbsp;y&nbsp;<strong>esperar&nbsp;la&nbsp;aprobaci\u00f3n&nbsp;de la&nbsp;Administraci\u00f3n<\/strong>&nbsp;para&nbsp;esos&nbsp;ejercicios.&nbsp;<\/p>\n\n\n\n<p>No&nbsp;hacerlo&nbsp;podr\u00eda&nbsp;generar&nbsp;riesgos&nbsp;econ\u00f3micos,&nbsp;posibles&nbsp;regularizaciones,&nbsp;carga&nbsp;administrativa&nbsp;y&nbsp;preocupaci\u00f3n&nbsp;para la&nbsp;empresa. Por&nbsp;eso, para los&nbsp;a\u00f1os&nbsp;2021&nbsp;a&nbsp;2023, se&nbsp;recomienda&nbsp;solicitar&nbsp;la&nbsp;rectificaci\u00f3n&nbsp;y&nbsp;esperar&nbsp;el&nbsp;visto&nbsp;bueno&nbsp;antes de&nbsp;aplicar&nbsp;la&nbsp;deducci\u00f3n.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>9. Si un\u00a0proyecto\u00a0se\u00a0ejecut\u00f3\u00a0hace\u00a0a\u00f1os\u00a0y el\u00a0producto\u00a0ya\u00a0no existe o\u00a0fue\u00a0sustituido, \u00bfse\u00a0puede\u00a0certificar\u00a0igualmente?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed.<\/strong>&nbsp;<br>Lo que se&nbsp;eval\u00faa&nbsp;no es si el&nbsp;producto&nbsp;se&nbsp;comercializ\u00f3&nbsp;o si sigue&nbsp;existiendo, sino si en su&nbsp;momento&nbsp;hubo&nbsp;un&nbsp;desarrollo&nbsp;de I+D o&nbsp;innovaci\u00f3n&nbsp;tecnol\u00f3gica.&nbsp;<\/p>\n\n\n\n<p>La&nbsp;deducci\u00f3n&nbsp;premia&nbsp;el&nbsp;esfuerzo&nbsp;innovador,&nbsp;incluso&nbsp;si&nbsp;el&nbsp;proyecto&nbsp;no&nbsp;lleg\u00f3&nbsp;al mercado o no&nbsp;tuvo&nbsp;\u00e9xito&nbsp;comercial.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>10. Los\u00a0proyectos\u00a0de\u00a0Inteligencia\u00a0Artificial, \u00bfse\u00a0consideran\u00a0I+D o\u00a0innovaci\u00f3n\u00a0tecnol\u00f3gica?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>Depende&nbsp;del&nbsp;grado&nbsp;de&nbsp;novedad&nbsp;y&nbsp;complejidad&nbsp;t\u00e9cnica.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Podr\u00edan&nbsp;considerarse&nbsp;<strong>I+D<\/strong>&nbsp;si&nbsp;implican&nbsp;la&nbsp;creaci\u00f3n&nbsp;de&nbsp;algoritmos&nbsp;nuevos,&nbsp;redes&nbsp;neuronales&nbsp;propias&nbsp;o avances&nbsp;disruptivos&nbsp;frente&nbsp;al&nbsp;estado&nbsp;del&nbsp;arte.&nbsp;<\/p>\n\n\n\n<p>En&nbsp;cambio, si el&nbsp;proyecto&nbsp;se basa en&nbsp;herramientas&nbsp;de IA&nbsp;ya&nbsp;existentes, APIs o&nbsp;modelos&nbsp;previamente&nbsp;desarrollados,&nbsp;y&nbsp;se adapta a&nbsp;una&nbsp;necesidad&nbsp;concreta,&nbsp;normalmente&nbsp;podr\u00eda&nbsp;encajar&nbsp;mejor&nbsp;como&nbsp;<strong>innovaci\u00f3n&nbsp;tecnol\u00f3gica<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Cada&nbsp;proyecto&nbsp;debe&nbsp;analizarse&nbsp;individualmente.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>11. Si\u00a0hay\u00a0que\u00a0hacer\u00a0rectificativas\u00a0de 2021\u00a0a\u00a02023, \u00bfqu\u00e9\u00a0ocurre\u00a0con 2024 y\u00a02025?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>Son\u00a0ejercicios\u00a0independientes.\u00a0Aunque\u00a0se\u00a0solicite\u00a0rectificaci\u00f3n\u00a0para 2021, 2022 y 2023,\u00a0eso\u00a0no\u00a0impide\u00a0aplicar\u00a0de forma\u00a0autoliquidativa\u00a0las\u00a0deducciones\u00a0correspondientes\u00a0a\u00a0<strong>2024 y 2025<\/strong>.\u00a0<\/p>\n\n\n\n<p>Cada&nbsp;a\u00f1o&nbsp;se&nbsp;analiza&nbsp;y se&nbsp;aplica&nbsp;seg\u00fan&nbsp;la&nbsp;v\u00eda&nbsp;que&nbsp;corresponda.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>12. Para la\u00a0monetizaci\u00f3n, \u00bfes\u00a0obligatorio\u00a0contar\u00a0con informe\u00a0motivado\u00a0vinculante?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p><strong>S\u00ed, para la&nbsp;monetizaci\u00f3n&nbsp;o cashback es&nbsp;necesario&nbsp;contar&nbsp;con informe&nbsp;motivado&nbsp;vinculante.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Tambi\u00e9n&nbsp;se&nbsp;coment\u00f3&nbsp;la&nbsp;alternativa&nbsp;del&nbsp;<strong>Tax Lease<\/strong>, que&nbsp;permite&nbsp;vender&nbsp;deducciones&nbsp;a&nbsp;inversores. Esta&nbsp;v\u00eda&nbsp;puede&nbsp;ser&nbsp;m\u00e1s&nbsp;\u00e1gil&nbsp;y&nbsp;evitar&nbsp;la&nbsp;penalizaci\u00f3n&nbsp;del&nbsp;20%&nbsp;asociada&nbsp;a la&nbsp;monetizaci\u00f3n.&nbsp;<br>Leyton Impulse&nbsp;trabaja&nbsp;este&nbsp;tipo&nbsp;de&nbsp;operaciones,&nbsp;normalmente&nbsp;vincul\u00e1ndolas&nbsp;a&nbsp;certificados&nbsp;para&nbsp;aportar&nbsp;seguridad&nbsp;tanto al&nbsp;vendedor&nbsp;como&nbsp;al&nbsp;inversor.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>13. Si la Administraci\u00f3n\u00a0niega\u00a0una\u00a0deducci\u00f3n\u00a0pero\u00a0la\u00a0empresa\u00a0tiene\u00a0un\u00a0certificado\u00a0ENAC, \u00bfpuede\u00a0sancionar?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>Una&nbsp;devoluci\u00f3n&nbsp;de la&nbsp;deducci\u00f3n&nbsp;o&nbsp;unos&nbsp;intereses&nbsp;de&nbsp;demora&nbsp;<strong>no deben&nbsp;confundirse&nbsp;con&nbsp;una&nbsp;sanci\u00f3n<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Una&nbsp;sanci\u00f3n&nbsp;adicional&nbsp;solo&nbsp;deber\u00eda&nbsp;existir&nbsp;si&nbsp;hay&nbsp;mala&nbsp;fe,&nbsp;falsificaci\u00f3n&nbsp;documental&nbsp;o&nbsp;una&nbsp;pr\u00e1ctica&nbsp;incorrecta&nbsp;evidente.&nbsp;<br>Contar&nbsp;con un&nbsp;certificado&nbsp;ENAC o con un informe&nbsp;motivado&nbsp;vinculante&nbsp;ayuda&nbsp;a&nbsp;demostrar&nbsp;que la&nbsp;empresa&nbsp;actu\u00f3&nbsp;de&nbsp;buena&nbsp;fe&nbsp;y con un&nbsp;procedimiento&nbsp;t\u00e9cnico&nbsp;adecuado.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>14. En las\u00a0memorias\u00a0justificativas, \u00bfhay\u00a0que\u00a0incluir\u00a0los\u00a0resultados\u00a0obtenidos\u00a0o solo\u00a0justificar\u00a0el\u00a0trabajo\u00a0realizado?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>La&nbsp;memoria&nbsp;debe&nbsp;explicar&nbsp;el&nbsp;proceso&nbsp;t\u00e9cnico&nbsp;del&nbsp;proyecto:&nbsp;desde&nbsp;la&nbsp;idea&nbsp;inicial&nbsp;hasta&nbsp;las&nbsp;pruebas,&nbsp;validaciones&nbsp;o&nbsp;resultados&nbsp;obtenidos.&nbsp;<\/p>\n\n\n\n<p>Si el&nbsp;proyecto&nbsp;termin\u00f3&nbsp;con&nbsp;\u00e9xito, se&nbsp;explica.&nbsp;<br>Si no&nbsp;tuvo&nbsp;\u00e9xito,&nbsp;tambi\u00e9n&nbsp;puede&nbsp;justificarse, porque la&nbsp;I+D+i&nbsp;puede&nbsp;implicar&nbsp;incertidumbre&nbsp;y&nbsp;riesgo&nbsp;t\u00e9cnico.&nbsp;<\/p>\n\n\n\n<p>Lo importante&nbsp;es&nbsp;demostrar&nbsp;que el&nbsp;proyecto&nbsp;estaba&nbsp;planificado&nbsp;y que&nbsp;existi\u00f3&nbsp;un&nbsp;trabajo&nbsp;t\u00e9cnico&nbsp;real. No es&nbsp;necesario&nbsp;centrarse&nbsp;en la&nbsp;comercializaci\u00f3n,&nbsp;explotaci\u00f3n&nbsp;o venta&nbsp;posterior&nbsp;del&nbsp;producto.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>15. En\u00a0grupos\u00a0empresariales\u00a0con\u00a0Impuesto\u00a0sobre\u00a0Sociedades\u00a0consolidado, \u00bfse\u00a0pueden\u00a0agrupar\u00a0los gastos de varias\u00a0sociedades?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>S\u00ed,&nbsp;pero&nbsp;el&nbsp;c\u00e1lculo&nbsp;econ\u00f3mico&nbsp;debe&nbsp;hacerse&nbsp;<strong>sociedad&nbsp;por&nbsp;sociedad<\/strong>.&nbsp;<br>Cada&nbsp;gasto&nbsp;debe&nbsp;imputarse&nbsp;a la&nbsp;empresa&nbsp;que&nbsp;realmente&nbsp;lo&nbsp;soport\u00f3: personal, facturas,&nbsp;materiales&nbsp;o&nbsp;maquinaria.&nbsp;<\/p>\n\n\n\n<p>Despu\u00e9s,&nbsp;si&nbsp;el&nbsp;grupo&nbsp;consolida&nbsp;fiscalmente, las&nbsp;deducciones&nbsp;pueden&nbsp;trasladarse&nbsp;al&nbsp;consolidado&nbsp;general.&nbsp;T\u00e9cnicamente,&nbsp;tambi\u00e9n&nbsp;se&nbsp;puede&nbsp;justificar&nbsp;la&nbsp;cooperaci\u00f3n&nbsp;entre varias&nbsp;sociedades&nbsp;en un&nbsp;mismo&nbsp;proyecto.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>16. \u00bfA partir de\u00a0qu\u00e9\u00a0importe compensa\u00a0pedir\u00a0certificaci\u00f3n\u00a0externa\u00a0e informe\u00a0motivado\u00a0vinculante?\u00a0<\/strong><\/mark><\/h3>\n\n\n\n<p>Depende&nbsp;del&nbsp;caso,&nbsp;pero&nbsp;como&nbsp;orientaci\u00f3n&nbsp;general, Leyton&nbsp;explic\u00f3&nbsp;que en&nbsp;gastos&nbsp;inferiores&nbsp;a&nbsp;aproximadamente&nbsp;<strong>200.000 euros<\/strong>,&nbsp;puede&nbsp;que la&nbsp;certificaci\u00f3n&nbsp;no compense tanto&nbsp;por&nbsp;el&nbsp;coste&nbsp;asociado.&nbsp;<\/p>\n\n\n\n<p>El&nbsp;certificado&nbsp;externo&nbsp;puede&nbsp;costar&nbsp;alrededor&nbsp;de&nbsp;<strong>7.000 euros<\/strong>,&nbsp;por&nbsp;lo que&nbsp;hay&nbsp;que&nbsp;analizar&nbsp;si el&nbsp;beneficio&nbsp;fiscal&nbsp;justifica&nbsp;ese&nbsp;coste.&nbsp;<br>Si&nbsp;ya&nbsp;se&nbsp;cuenta&nbsp;con&nbsp;certificado&nbsp;y se&nbsp;est\u00e1&nbsp;dentro&nbsp;de&nbsp;plazo,&nbsp;solicitar&nbsp;el informe&nbsp;motivado&nbsp;vinculante&nbsp;suele&nbsp;ser&nbsp;recomendable,&nbsp;ya&nbsp;que el&nbsp;paso ante el&nbsp;Ministerio&nbsp;es&nbsp;gratuito.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color has-primary-color\"><strong>17. \u00bfEs\u00a0igual\u00a0de\u00a0seguro\u00a0un informe\u00a0motivado\u00a0vinculante\u00a0que un\u00a0certificado\u00a0de\u00a0certificadora?<\/strong>\u00a0<\/mark><\/h3>\n\n\n\n<p>El informe\u00a0motivado\u00a0vinculante\u00a0es\u00a0una\u00a0capa\u00a0adicional\u00a0de\u00a0seguridad, porque\u00a0implica\u00a0que el\u00a0Ministerio\u00a0revisa\u00a0el\u00a0trabajo\u00a0realizado\u00a0por\u00a0la\u00a0entidad\u00a0certificadora.\u00a0<\/p>\n\n\n\n<p>Para\u00a0solicitarlo, la\u00a0petici\u00f3n\u00a0debe\u00a0realizarse\u00a0antes de la\u00a0presentaci\u00f3n\u00a0del\u00a0Impuesto\u00a0sobre\u00a0Sociedades.\u00a0Despu\u00e9s, el\u00a0certificado\u00a0debe\u00a0subirse\u00a0a la\u00a0plataforma\u00a0del\u00a0Ministerio,\u00a0normalmente\u00a0antes de finales de\u00a0diciembre.\u00a0<\/p>\n\n\n\n<p>El&nbsp;plazo&nbsp;de&nbsp;respuesta&nbsp;del&nbsp;Ministerio&nbsp;puede&nbsp;ser&nbsp;de&nbsp;aproximadamente&nbsp;<strong>6 o 7&nbsp;meses<\/strong>,&nbsp;por&nbsp;lo que lo&nbsp;habitual&nbsp;es que&nbsp;est\u00e9&nbsp;disponible antes de la&nbsp;siguiente&nbsp;campa\u00f1a&nbsp;del&nbsp;Impuesto&nbsp;sobre&nbsp;Sociedades.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color has-primary-color\">\u00bfLe han surgido nuevas preguntas?<\/mark><\/strong><\/h3>\n\n\n\n<p>\u00bfTiene alguna duda adicional tras la sesi\u00f3n?<br>\u00bfLe gustar\u00eda que nuestros expertos abordaran un tema espec\u00edfico en la pr\u00f3xima edici\u00f3n?<\/p>\n\n\n\n<p>Comparta sus preguntas con nosotros y nuestro equipo estar\u00e1 encantado de ayudarle o tenerlas en cuenta para futuros webinars de Leyton Answers.<\/p>\n\n\n<section 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