R+D+i Tax Deductions

Tax deductions / R+D+i Tax Deductions

The world’s largest R&D grant

R+D+i tax deductions are comprehensive tax payment deductions of up to 12% for each IT project, and 25% for R+D projects.

1. Additional deductions

Surplus from previous tax years. For R+D projects, an additional 17-25%, if the R+D expenses surpass the average expenses from the previous two tax years.
The Spanish law established that deductions may only be applied to individual projects.

2. Deduction monetization

Businesses with negative Corporation Tax payments may request the monetization of tax deductions applied to R+D+i projects, for any deduction incurred as of January 1, 2013 which submits a motivational report , and for those with an 80% amount thereof. The quantity paid cannot be more than €3 million for general R+D+i deductions, with this limit extended to €5 million in certain circumstances and €1 million for IT deductions, all subject to the compliance with the legal requirements.

3. Legal payment requirements

  • To have obtained a Binding Motivational Report (BMR) for the project (the simple request of this report is not valid).
  • That at least a year has passed since the tax period in which the deduction was incurred.
  • That the amount of the applied deduction is reinvested or paid out for R+D+i expenses, or investments in fixed assets or intangible asset.
  • That the total average payroll or staff organizational structure for R+D+i activities is not reduced, as of the end of the tax period in which the deduction was incurred until the end of the reinvestment period.

Project identification and classification

We order each of your projects and products to compare the different technologies you have in your company.

Budget and project phases

We calculate the cost of each of the intangible assets and evaluate their stage in the project.

Management of the deduction

We take care of the preparation of the reports, presentation of the project, as well as the binding consultations and the preparation of the reports for the achievement of the deduction.

Other services

Patent Box

With this deduction, you will be able to value your intangible assets and save money at the same time.

Bonuses

Access to incentives for contingencies common to Social Security contributions for research activities.