{"id":187184,"date":"2025-11-05T10:17:46","date_gmt":"2025-11-05T09:17:46","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi-2\/"},"modified":"2025-11-05T10:17:46","modified_gmt":"2025-11-05T09:17:46","slug":"el-teac-unifica-criterio-con-sus-resoluciones-y-protege-la-confianza-legitima-en-deducciones-por-idi-2","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-2\/","title":{"rendered":"El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i"},"content":{"rendered":"<section class=\"wp-block-breadcrumbs wp-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\">\n<div class=\"wp-block-breadcrumbs__container\">\n<nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n<\/nav><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\">\n<p><span class=\"last btn btn--tertiary\">Home<\/span><\/p>\n<\/nav>\n<\/div>\n<\/section>\n<section class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\">\n<div class=\"wp-block-banner__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n<div class=\"wp-component-content__inner\">\n<h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i<\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-insight-intro wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-insight-intro__container fade-in\">\n<div class=\"wp-block-insight-intro__image\">\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/teac-resoluciones-deducciones-idi-532x470.jpg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"\" \/>            <\/div>\n<div class=\"wp-block-insight-intro__content\">\n<p class=\"wp-block-insight-intro__content-title\">\n                        Autores                    <\/p>\n<div class=\"wp-component-author wp-block-insight-intro__author\">\n<div class=\"wp-component-author__image\">\n        <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/Miguel-Angel_Moriano-e1751527929843-532x532.png\" class=\"attachment-1-1-default size-1-1-default\" alt=\"Miguel-Angel Moriano\" \/>    <\/div>\n<div class=\"wp-component-author__content\">\n                    <a href=\"https:\/\/www.ayming.es\/equipo\/miguel-angel-moriano\/\" class=\"wp-component-author__title btn btn--tertiary\"><br \/>\n                Miguel \u00c1ngel Moriano\n<p>                        <\/p><\/a>\n<p class=\"wp-component-author__job-title\">Manager de Incentivos Fiscales a la I+D y Tax Equity<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\">\n<div class=\"wp-block-text-block__container wysiwyg fade-in\">\n<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 \u201cno 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\u201d. 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><strong><span class=\"large\">\u00bfHablamos?<\/span><\/strong><\/p>\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\" target=\"_blank\" rel=\"noopener\">consular la resoluci\u00f3n aqu\u00ed.<\/a><\/p>\n<\/div>\n<\/section>\n<section class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-sharing-icons__container\">\n<div class=\"wp-block-sharing-icons__inner\">\n<p class=\"wp-block-sharing-icons__title fade-in\">\n                    Compartir                <\/p>\n<div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a href=\"http:\/\/x.com\/share?text=El%20TEAC%20unifica%20criterio%20con%20sus%20resoluciones%20y%20protege%20la%20confianza%20leg%C3%ADtima%20en%20deducciones%20por%20I+D+i&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/teac-resoluciones-deducciones-idi\/\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Twitter\">\n<p>                    <\/p><\/a>\n<p>            <a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/teac-resoluciones-deducciones-idi\/&amp;title=El%20TEAC%20unifica%20criterio%20con%20sus%20resoluciones%20y%20protege%20la%20confianza%20leg%C3%ADtima%20en%20deducciones%20por%20I+D+i\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en LinkedIn\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.ayming.es\/recursos\/opinion-experta\/teac-resoluciones-deducciones-idi\/&amp;p%5Btitle%5D=El%20TEAC%20unifica%20criterio%20con%20sus%20resoluciones%20y%20protege%20la%20confianza%20leg%C3%ADtima%20en%20deducciones%20por%20I+D+i\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Facebook\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"mailto:?subject=El%20TEAC%20unifica%20criterio%20con%20sus%20resoluciones%20y%20protege%20la%20confianza%20leg%C3%ADtima%20en%20deducciones%20por%20I+D+i&amp;body=https:\/\/www.ayming.es\/recursos\/opinion-experta\/teac-resoluciones-deducciones-idi\/\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir por correo\"><\/a><\/p>\n<p>                    <\/p><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-form-block wp-block wp-block-form-block--no-box wp-block-form-block--no-box wp-block-form-block--include-header wp-block-form-block--left-align-header layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-form-block--dark bg--dark\">\n<div class=\"wp-block-form-block__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-form-block__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Contacta<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    \u00bfTienes un proyecto en mente? <span class=\"highlight\">\u00a1Hablemos!<\/span><\/h2>\n<div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n<p class=\"paragraph-xlarge\">Estamos preparados para ayudarte a convertir tus retos en oportunidades. Contacta con nosotros hoy mismo y habla con nuestros expertos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-form-block__box\">\n<div class=\"wp-component-form wp-component-form--no-box wp-block-form-block__form fade-in\">\n<div class=\"gf_browser_gecko gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_anchor\"><\/div>\n<div class=\"gf_invisible ginput_recaptchav3\" data-sitekey=\"6LeOxvArAAAAAAGqMKkCM4pcfOIOi2I_hPa2nbhE\" data-tabindex=\"0\"><\/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 half 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_2_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 half 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_2_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 half 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_2_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 half 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_2_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 half 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_2_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 half 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_2_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 half 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_2_18\">\u00bfCu\u00e1nto pagas de IBI actualmente? 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field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label screen-reader-text\" for=\"input_2_10\"><\/label>\n<div class=\"ginput_container ginput_recaptcha\" data-sitekey=\"\" 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 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class=\"wp-block-newsletter-signup__box row-load\">\n<div class=\"wp-block-newsletter-signup__content\">\n<h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Recibe nuestros recursos directamente en tu email<\/h2>\n<div class=\"wp-block-newsletter-signup__description wysiwyg\">\n<p class=\"paragraph-large\">Principalmente, te informamos de normativa que afecta a tu negocio, ayudas que encajan con tu negocio, eventos que pensamos que te ser\u00e1n \u00fatiles y recursos para nutrir tus ideas.<\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-newsletter-signup__form-wrapper\">\n<p>                    <button type=\"submit\" class=\"btn btn--primary btn--dark wp-block-newsletter-signup__button\"><br \/>\n                        <span class=\"wp-block-newsletter-signup__button-text\"><br \/>\n                            Suscr\u00edbete                        <\/span><\/button><\/p>\n<p>                                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data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/exito-espacio-datos-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/exito-espacio-datos\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Ayming logra un 90% de \u00e9xito en la convocatoria de Espacio de Datos y consolida su liderazgo en Innovaci\u00f3n tecnol\u00f3gica            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">4 June, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-industrial-tecnologico-seguridad-defensa-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-industrial-tecnologico-id-seguridad-defensa\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Plan Industrial y Tecnol\u00f3gico para la Seguridad y la Defensa: Oportunidades para la Innovaci\u00f3n Empresarial            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 May, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-accion-industria-automocion-europea-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-accion-industria-automocion-europea\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El Plan de Acci\u00f3n para la Industria de la Automoci\u00f3n Europea: Oportunidades y Retos para las Empresas            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">13 May, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/tsj-cataluna-y-teac-anulan-inspecciones-tributarias-iae-personas-no-administracion-e1748252953976.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/tsj-cataluna-y-teac-anulan-inspecciones-tributarias-iae-personas-no-administracion\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El TSJ de Catalu\u00f1a y el TEAC anulan las inspecciones del IAE en las que han intervenido personas ajenas a la Administraci\u00f3n            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=27\" class=\"wp-component-tags__tag\"><br \/>\n                Impuestos Locales            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 November, 2024<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/resolucion-perte-naval-scaled-1-532x532.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/resolucion-perte-naval-2023\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Resoluci\u00f3n PERTE Naval 2023: Impacto de Ayming en los resultados            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">29 October, 2024<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>The post <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/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 rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Home El TEAC unifica criterio con sus resoluciones y protege la confianza leg\u00edtima en deducciones por I+D+i Autores Miguel \u00c1ngel Moriano Manager de Incentivos Fiscales a la I+D y Tax Equity 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 [&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 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