{"id":163711,"date":"2025-07-28T13:17:24","date_gmt":"2025-07-28T12:17:24","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\/"},"modified":"2025-07-28T13:17:24","modified_gmt":"2025-07-28T12:17:24","slug":"el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\/","title":{"rendered":"El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i"},"content":{"rendered":"<p><span class=\"large\">En dos resoluciones clave (RG 1267\/2025 y RG 5685\/2024), el Tribunal Econ\u00f3mico-Administrativo Central (TEAC) <strong>ha unificado criterio y protegido la confianza leg\u00edtima de los contribuyentes<\/strong> en materia de deducciones por actividades de Investigaci\u00f3n, Desarrollo e Innovaci\u00f3n Tecnol\u00f3gica (I+D+i).<\/span><\/p>\n<p>Hasta junio de 2022, las consultas vinculantes de la Direcci\u00f3n General de Tributos permit\u00edan aplicar deducciones por I+D+i en ejercicios posteriores sin haberlas consignado en la declaraci\u00f3n original. Sin embargo, la consulta V1511-2022 de 24\/06\/2022 modific\u00f3 este criterio, <strong>exigiendo la consignaci\u00f3n en la declaraci\u00f3n del ejercicio de generaci\u00f3n<\/strong> o su rectificaci\u00f3n dentro de plazo.<\/p>\n<h2>Resoluci\u00f3n del TEAC sobre las deducciones por I+D+i<\/h2>\n<p>El TEAC ha distinguido dos situaciones:<\/p>\n<ol>\n<li><strong>Autoliquidaciones presentadas antes del 24\/06\/2022:<\/strong> Se mantienen las deducciones por I+D+i aunque no se consignaran en su d\u00eda ni se instara rectificaci\u00f3n, siempre que se cumplan los requisitos sustantivos. Esto aplica para el Impuesto sobre Sociedades 2020 y anteriores, con el plazo de prescripci\u00f3n de 4 a\u00f1os <span data-olk-copy-source=\"MessageBody\">\u2013manteniendo el plazo de la caducidad de 18 a\u00f1os desde el a\u00f1o de generaci\u00f3n\u2013.<\/span><\/li>\n<li><strong>Autoliquidaciones presentadas despu\u00e9s del 24\/06\/2022:<\/strong> Se exige la consignaci\u00f3n en el ejercicio de generaci\u00f3n o la rectificaci\u00f3n en plazo para aplicar las deducciones por I+D+i.<\/li>\n<\/ol>\n<h3>Protecci\u00f3n de la confianza leg\u00edtima<\/h3>\n<p>El TEAC ha resuelto que \u00abno es exigible para la aplicaci\u00f3n de la deducci\u00f3n por I+D+i generada en per\u00edodos impositivos prescritos a fecha 24\/06\/2022 su previa consignaci\u00f3n en la declaraci\u00f3n correspondiente a los mismos\u00bb. Esto implica que <strong>las empresas podr\u00e1n aplicar deducciones por I+D+i generadas hasta el Impuesto sobre Sociedades 2020 sin haberlas incluido entonces<\/strong>, si cumplen los requisitos sustantivos.<\/p>\n<p>Estas resoluciones, dictadas en unificaci\u00f3n de criterio, son vinculantes para la Agencia Estatal de Administraci\u00f3n Tributaria (AEAT) seg\u00fan el art\u00edculo 239.8 de la Ley General Tributaria. Esto pone fin a a\u00f1os de inseguridad jur\u00eddica y sienta un precedente claro para casos futuros.<\/p>\n<h3>\u00bfC\u00f3mo puedes aprovechar esta oportunidad?<\/h3>\n<p>Esta resoluci\u00f3n del TEAC representa una gran oportunidad para tu empresas innovadora, ya que te permite <strong>revisar y aplicar deducciones por I+D+i pendientes de ejercicios anteriores hasta el a\u00f1o 2020. <\/strong><\/p>\n<p>Adem\u00e1s, refuerza la <strong>seguridad jur\u00eddica al proteger la confianza leg\u00edtima de los contribuyentes<\/strong> que actuaron conforme al criterio vigente en su momento.<\/p>\n<h4>\u00bfC\u00f3mo te ayudamos en Ayming?<\/h4>\n<p><strong>\u00a1Revisemos tus saldos pendientes!<\/strong> Te ayudamos a realizar un an\u00e1lisis para determinar el potencial de las Deducciones I+D+i generadas en ejercicios anteriores y que <strong>accedas a la devoluci\u00f3n que te corresponde.<\/strong><\/p>\n<p><span class=\"large\">\u00bfHablamos?<\/span><\/p>\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_heading\">\n<h3 class=\"gform_title\">Cont\u00e1ctanos<\/h3>\n<p class=\"gform_description\">\n<\/p><\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields left_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_1\">Nombre<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_2\">Apellido<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_3\">Empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_4\">Cargo<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_5\">Email empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_6\">Tel\u00e9fono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_18\">\u00bfCu\u00e1nto pagas de IBI actualmente? (En \u20ac)<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-textarea gfield--input-type-textarea gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_1_8\">\u00bfC\u00f3mo te podemos ayudar?<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_8\" class=\"textarea medium\" rows=\"10\" cols=\"50\"><\/textarea><\/div>\n<\/li>\n<li class=\"gfield gfield--type-radio gfield--type-choice gfield--input-type-radio gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">optin<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_radio\">\n<ul class=\"gfield_radio\">\n<li class=\"gchoice gchoice_1_16_0\">\n<p>\t\t\t\t<label for=\"choice_1_16_0\" class=\"gform-field-label gform-field-label--type-inline\">Deseo recibir comunicaciones electr\u00f3nicas sobre servicios relacionados con Ayming, como ayudas y eventos informativos<\/label>\n\t\t\t<\/p><\/li>\n<li class=\"gchoice gchoice_1_16_1\">\n<p>\t\t\t\t<label for=\"choice_1_16_1\" class=\"gform-field-label gform-field-label--type-inline\">No quiero recibir este tipo de mensajes<\/label>\n\t\t\t<\/p><\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li class=\"gfield gfield--type-captcha gfield--input-type-captcha field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label screen-reader-text\" for=\"input_1_10\"><\/label>\n<div class=\"ginput_container ginput_recaptcha\" data-sitekey=\"6LfZZ9YZAAAAAPOeKzyGH-AXftxGwWD2a8L8bwCX\" data-theme=\"light\" data-tabindex=\"0\" data-badge=\"\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"gform-footer gform_footer left_label\">\n<p>Consulta nuestra Pol\u00edtica de Privacidad y T\u00e9rminos y Condiciones al final de esta p\u00e1gina.<\/p>\n<\/div>\n<\/div>\n<p>Puedes <a href=\"https:\/\/serviciostelematicosext.hacienda.gob.es\/TEAC\/DYCTEA\/criterio.aspx?id=00\/01267\/2025\/00\/0\/1&amp;q=s%3D1%26rs%3D%26rn%3D%26ra%3D%26fd%3D%26fh%3D%26u%3D%26n%3D%26p%3D%26c1%3D%26c2%3D%26c3%3D%26tc%3D%26tr%3D%26tp%3D%26tf%3D%26c%3D%26pg%3D\">consular la resoluci\u00f3n aqu\u00ed.<\/a><\/p>\n<p>The post <a href=\"https:\/\/www.ayming.es\/insights-y-noticias\/noticias\/teac-resoluciones-deducciones-idi\/\">El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i<\/a> appeared first on <a href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>En dos resoluciones clave (RG 1267\/2025 y RG 5685\/2024), el Tribunal Econ\u00f3mico-Administrativo Central (TEAC) ha unificado criterio y protegido la confianza leg\u00edtima de los contribuyentes en materia de deducciones por actividades de Investigaci\u00f3n, Desarrollo e Innovaci\u00f3n Tecnol\u00f3gica (I+D+i). Hasta junio de 2022, las consultas vinculantes de la Direcci\u00f3n General de Tributos permit\u00edan aplicar deducciones por [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"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-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-163711","post","type-post","status-publish","format-standard","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i - bip4ex<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helloproject.es\/vigilancia\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i\" \/>\n<meta property=\"og:description\" content=\"En dos resoluciones clave (RG 1267\/2025 y RG 5685\/2024), el Tribunal Econ\u00f3mico-Administrativo Central (TEAC) ha unificado criterio y protegido la confianza leg\u00edtima de los contribuyentes en materia de deducciones por actividades de Investigaci\u00f3n, Desarrollo e Innovaci\u00f3n Tecnol\u00f3gica (I+D+i). Hasta junio de 2022, las consultas vinculantes de la Direcci\u00f3n General de Tributos permit\u00edan aplicar deducciones por [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/helloproject.es\/vigilancia\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\/\" \/>\n<meta property=\"og:site_name\" content=\"bip4ex\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-28T12:17:24+00:00\" \/>\n<meta name=\"author\" content=\"Luis Miguel Mej\u00edas Ramos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luis Miguel Mej\u00edas Ramos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\\\/\"},\"author\":{\"name\":\"Luis Miguel Mej\u00edas Ramos\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/#\\\/schema\\\/person\\\/3767b0619d59a11570372c821f8619ca\"},\"headline\":\"El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i\",\"datePublished\":\"2025-07-28T12:17:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\\\/\"},\"wordCount\":560,\"publisher\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/#organization\"},\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\\\/\",\"url\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi\\\/\",\"name\":\"El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i - 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