R+D Tax Deduction

At Euro-Funding we have been advising for more than 20 years on the analysis and identification of projects, the generation of technical-administrative support documentation and the accreditation of the R+D+I nature of the projects through external entities.

Entities that are entitled to the deduction and cannot claim it have different alternatives to materialize it:

  • Cash-back: payment or application of an unlimited 80% of the deduction with some requirements
  • Tax Lease: Turn your deductions into cash for your business

Get the maximum tax deduction for your innovative projects

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).

RESEARCH AND DEVELOPMENT / I+DTECHNOLOGICAL INNOVATION / TI
Deduction percentages25-42%12%
Additional Deduction17% on personnel dedicated 100% to R&DNot applicable
Activos8% assets dedicated 100% to R&DNot applicable