R+D+i Tax Deduction

The R+D+I deduction is an incentive that allows the payment of Corporate Tax to be reduced by up to 42% of the expenses associated with Research and Development or Technological Innovation projects.

Deduction percentages            25-42% of expenditure 12% on expenditure
Additional Deduction 17% on dedicated personnel Not applicable
Assets 8% assets dedicated 100% to R&D Not applicable
Public Grants Are compatible by reducing the deduction base by 100% of income

We identify and manage your R+D+i projects

In Euro-Funding we collaborate with companies in:

Identification of R&D&I projects in progress during the fiscal year and preparation of reports:

  • List of projects: legal and fiscal qualification of projects distinguishing between research and development or technological innovation projects.
  • Economic report including the base of the deduction (deductible expenses and investments) per project, as well as the calculation of the corresponding deduction.
  • Technical report documenting the qualification and the basis of the deduction per project.

Optionally, management and processing of Motivated Reports from the Ministry of Economy, Industry and Competitiveness (MEIC) to provide legal security to the Deductions for R&D&I.

Management of certificates for R+D+i projects through companies accredited by ENAC.

Analysis of the conditions established by the regulations (Art. 39 LIS) to request the refund of the deduction (cash back) or its early application out of limit.

Assistance and advice in Tax Administration inspection procedures affecting projects and associated expenses.

Evaluation of the compatibility of other incentives (bonuses, Patent Box).