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Tax incentives

Tax incentives are government`s tools to incentivize determinate activities. At the Royal Decree 4/2004 5th March , Refunded Text of Corporate Incoming Taxes modified by Law 35/2006 28th November (BOE) where are established  the incentives to implement to innovative, research and development activities.

-       Law defines research an development activities as the original and paining research which aim it`s achieve new knowledge in both scientist and technological fields. Creation of new products , design at plan, blueprint etc. Also the creation of new advanced software which imply the creation of new algorithms and  languages.

-       On the other hand defines technological innovation as the activity which result its a technological advance and improvements on production or improvements on existing products.

Can be beneficiary of the incentives any company located in Spain subject to the Spanish Corporate Incoming Taxes. Requirement to be beneficiary its to have any R&D activity.


- The basis of the deduction is the research, development and innovation expenses of the items directly related to said activities. The base will be reduced by 100% of the subsidies received for the promotion of said activities attributable to the tax period.

- The percentage of the deduction will be:

  •  25% of expenses incurred in R&D.
  •  12% of the expenses incurred in Technological Innovation (IT)
  •  Additional deduction of 17% of the expenses of personnel of qualified researchers exclusively assigned to research and development activities.
  •  8% of investments in items of tangible and intangible fixed assets, excluding real estate and land.

- For the application of the deduction, a motivated report issued by the Ministry of Science and Technology or bodies attached to them may be presented, certifying that the taxpayer carries out R + D + i activities. Queries may be submitted to the Administration on the interpretation and application of this deduction, the answer to which will be binding on the Tax Agency.

We are experts in the management of tax incentives,  from the identification of eligible projects and investments to the justification of the tax benefit.