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Fiscal deductions for R&D D+I: Indirect financing for your company

Talking about R & D+i seems private preserve of the Management American, but nothing is further from reality. Every productive

Talking about R & D+i seems private preserve of the Management American, but nothing is further from reality. Every productive SME that is making significant improvements in its products or processes, is carrying out activities that the State considers as i+d+i . A project to improve the useful life of a precooked altering elements of the usual process can be equally innovative as a software development with a new logarithm. There is nothing more than going to the definitions that the Government of Spain facilitates in the TRLIS (Corporation Tax Law), specifically in its article 35, sections 1 and 2.

What is R&D I?
Thus, depending on the degree of novelty of the improvement introduced, we will be talking about research and development or technological innovation . Following the denomination granted by the State, it is understood as:

  • Research –Apply- and the development – the search results that are implemented as a result of previous research- such as the introduction of a significant novelty with a total total degree of objectivity, that is, that within innovation, the R&D preceding brand with respect to the morphology of the product or process developed.
  • For its part, the other ‘i’ -which despite being written in lowercase, is also important -refers to technological innovation , which concerns more a more subjective degree of innovation, which, which It could be more translated into the significant modification of the existing.

Depending on the categorization of the project, such as research and development or technological innovation, a percentage or another is taken with respect to expenses, with which we can minor the fee to be paid in the Corporation Tax.

Therefore, every SME can access these fiscal mechanisms for indirect financing and be able or talent, among many others.

What do fiscal deductions for R & D+i?

Therefore, fiscal deductions for R&D D+i allow companies to recover between 12% and 42% of the expense carried out per project. It is an sometimes unknown practice for those productive SMEs that, either they believe they do not fit the parameters, or that they are not allowed. Wrong situations, both by the type of activities that can be considered, as well as by legal recognition and security.

This legal certainty throughout the process is total by the Ministry of Economy, Industry and Competitiveness (Mineco) and the State Tax Administration Agency (AEAT), as long as all that that Deduction to apply a company has two premises: clarity and forcefulness.

Fiscal deductions by R&D D+i have economic effects comparable to the subsidy, but do not pay tax, and unlike public financing, it never experiences the competitive concurrence regime. P>

Now, what it is about is to encourage innovation, not the application of this decree arbitrarily, hence the importance of having a solid structure for possible subsequent issues. Solid structure is understood as appropriate documentation mentioned above, both by the technical and economic section that correctly justifies in the company the why of its deduction applied in the fee to be paid of the Corporation Tax.

Do you want to know more about fiscal deductions for R&D D+i? Our technical team can help you in .

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