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.

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.

• 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.