{"id":42678,"date":"2015-05-13T00:00:00","date_gmt":"2015-05-12T22:00:00","guid":{"rendered":"https:\/\/techma.bakertilly.es\/la-deduccion-fiscal-por-id-innovacion-tecnologica\/"},"modified":"2025-03-12T11:34:27","modified_gmt":"2025-03-12T10:34:27","slug":"the-tax-deduction-for-technological-innovation","status":"publish","type":"post","link":"https:\/\/techma.bakertilly.es\/en\/la-deduccion-fiscal-por-id-innovacion-tecnologica\/","title":{"rendered":"The tax deduction for R&D and IT (Technological Innovation)"},"content":{"rendered":"
La\u00a0tax deduction for R&D and IT (Technological innovation<\/strong>) represents one of the main\u00a0financing channels. <\/strong>These\u00a0tax relief<\/strong>\u00a0allow companies to recover 42% of the investment made in R&D and 12% of the investment made in Technological Innovation. Although the deductible quota limit is 50% the deductions are cumulative as a tax credit and applicable for 18 years.<\/span><\/address>\n

 <\/p>\n

Novelties introduced by the law on support for entrepreneurship<\/strong><\/span><\/p>\n

The \"Ley de apoyo al emprendedor y su internacionalizaci\u00f3n\" provides for the possibility of applying the\u00a0deductions for R&D&I<\/strong>\u00a03 million per year, albeit at a discount rate of 20% compared to the initially planned amount of the deduction.<\/span><\/p>\n

Tax deductions for R&D&I activities<\/strong>\u00a0are regulated by Royal Decree 4\/2004 of 5 March 2004, revised text of the LIS, art. 35, amended by Law 35\/2006 of 28 November 2006.<\/span><\/p>\n

Advantages of R&D&I deductions<\/strong><\/span><\/p>\n

- Irrespective of the size of the company and its sector of activity.<\/span><\/p>\n

- Possibility to recover between 12% and 59% of the project's deductible expenses.<\/span>
\n - Possibility of requesting the crediting of deductions in case of insufficient quota (companies in loss or with accumulated tax credit).<\/span>
\n - Immediate financial effect in the corresponding fiscal year on Net Income and Equity.<\/span>
\n - It respects the autonomy of decision making for the R&D&I strategy as it does not prioritise some projects over others as all would be eligible for deduction.<\/span>
\n - Reduction of the corporate tax liability proportional to the R&D&I activity.<\/span>
\n - Compatible with public aid and the Patent Box incentive.<\/span><\/p>\n

- Possibility to reduce corporate income tax and accumulate a tax credit for up to 18 years.<\/span>
\n - Maximum legal certainty if you opt for the management of the binding Reasoned Report, after certification by an ENAC-accredited entity.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

What is the ABRA INVEST service like?<\/strong><\/span><\/p>\n

At ABRA INVEST we offer you a integrated management of tax relief<\/strong> for activities related to R&D and Technological Innovation both at national level and in the different foral regimes:<\/span><\/p>\n

\u00a0<\/span><\/p>\n

    \n
  • We identify all those activities that qualify as R&D&I.<\/span><\/li>\n
  • We carried out an analysis and diagnosis of the R&D&I expenses incurred in previous years.<\/span><\/li>\n
  • We draw up the technical, economic and tax reports of the R&D&I projects that justify the deduction generated.<\/span><\/li>\n
  • We support the application for the Motivated Report from the beginning of the process, including intermediation with the certifiers.<\/span><\/li>\n<\/ul>\n

    Our aim is to offer you maximum cost-effectiveness and legal certainty when managing the\u00a0tax deductions for R&D&I<\/strong>.<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    If you are interested in obtaining tax deductions for your R+D+i, contact our specialised team and we will make a diagnosis without obligation (+34.94.642.41.42).<\/span><\/p>","protected":false},"excerpt":{"rendered":"

    The tax deduction for R&D and IT (Technological Innovation) represents one of the main sources of financing. These deductions allow companies to recover 42% of the investment made in R&D and 12% of the investment made in Technological Innovation. Although the deductible quota limit is 50%, the deductions can be accumulated as a tax credit and are applicable for 18 years.<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1750],"tags":[309],"sectores":[],"tipo-contenido":[2260],"class_list":["post-42678","post","type-post","status-publish","format-standard","hentry","category-financiacion-sectorial","tag-id","tipo-contenido-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/posts\/42678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/comments?post=42678"}],"version-history":[{"count":0,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/posts\/42678\/revisions"}],"wp:attachment":[{"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/media?parent=42678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/categories?post=42678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/tags?post=42678"},{"taxonomy":"sectores","embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/sectores?post=42678"},{"taxonomy":"tipo-contenido","embeddable":true,"href":"https:\/\/techma.bakertilly.es\/en\/wp-json\/wp\/v2\/tipo-contenido?post=42678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}