Innovative SME Certification (Sello PYME Innovadora): Requirements, Benefits and Application
The Innovative SME certification (sello PYME Innovadora, Royal Decree 475/2014) is the only status that lets you apply the 40% Social Security contribution reduction and the art. 35 LIS deductions to the same researcher. Without it you have to choose. With it, they stack.
40%
Social Security reduction for research staff
Who can obtain the Innovative SME certification?
Any SME (<250 employees, ≤€50M turnover) whose innovation can be evidenced through one of the 4 official routes.
General requirements
- SME under the EU definition: <250 employees, ≤€50M turnover
- Independence: large companies must not hold more than 25% of the capital
- Up to date with tax obligations and with Spanish Social Security
Key benefit: full compatibility
- WITHOUT the certification: you must choose between the Social Security reduction or the art. 35 deduction for each researcher
- WITH the certification: both incentives apply to the SAME employee
- The certification is the switch that multiplies your R&D&I tax saving
Reductions it activates
- 40% on Social Security contributions (common contingencies) for research staff
- Art. 35 LIS deductions: 25–42% on R&D, 12% on technological innovation
- Access to Innovative Public Procurement and preferential ICO credit lines
Certification details
- Awarded by MICINN, the Spanish Ministry of Science, Innovation and Universities
- Application: free of charge, 100% online at aplicaciones.ciencia.gob.es/pyi/
- Valid for 3 years (funding and IMV routes) or for the life of the certificate
How we obtain your Innovative SME certification
Eligibility assessment
We review your funding history (CDTI, Plan Estatal, Horizon Europe), active patents, previous binding technical reports and certificates. We identify the route that shortens the timescale most.
Preparing the file
We gather and check the documentation: grant award decisions, patent certificates and copies of the IMV, or we coordinate with the certification body (AENOR/ENAC) for JEI or UNE 166002.
Online submission
We file the application on the MICINN electronic portal, signed by your legal representative. The application is free of charge. We register you on SISEN first if you are not yet on it.
Activating the benefits
Once the certification is granted (4 months maximum, with positive administrative silence), we activate the reduction with Spanish Social Security and coordinate the art. 35 deductions in form 200 of the corporate income tax return.
The 4 routes to the certification
Every company has one best route. Tecnocim identifies the fastest one, with the least paperwork, for your case.
Public R&D&I funding
Having received funding from CDTI, the Plan Estatal de I+D+i (the Spanish national R&D&I plan) or Horizon Europe in the last 3 years. No further certificate needed.
Active patent of your own
Ownership of a patent in commercial use that is less than 5 years old. Evidenced with a certificate from the OEPM, the Spanish patent office.
Binding technical report (IMV)
A positive ex-post binding technical report (informe motivado) from MICINN in the last 3 tax years. The most solid route for companies already claiming R&D deductions.
Official certificate
JEI (Joven Empresa Innovadora, the young innovative company standard AENOR EA0043), UNE 166002 (R&D&I management system) or Pequeña Empresa Innovadora (EA0047).
Does your company already innovate but lack the certification?
More than 3,200 SMEs already hold the sello PYME Innovadora. If your company has CDTI projects, active patents or binding technical reports, you probably already meet the requirements. The certification is free — what costs you money is not having it.
Check your eligibility freeBest-route assessment within 48 hours
Other strategic consulting services
Business Innovation
Innovation consulting: R&D&I roadmap, UNE 166002 and access to CDTI/ACCIÓ. The step before the certification.
Strategic Plan
We design your 3–5 year plan. The strategic plan defines which innovation projects to run.
Digital Transformation Consulting
Digitalisation is process innovation. Digital transformation projects can generate R&D&I tax deductions.
The Innovative SME certification in figures
40%
Social Security reduction for research staff
42%
Maximum art. 35 LIS deduction on R&D
0 €
Cost of applying for the certification (free)
Frequently asked questions about the Innovative SME certification
The Innovative SME certification (sello PYME Innovadora) is an official recognition from MICINN, the Spanish Ministry of Science, Innovation and Universities, governed by Royal Decree 475/2014. It certifies that an SME is innovative and activates tax and Social Security benefits. The application is free, at aplicaciones.ciencia.gob.es/pyi/. A decision is issued within 4 months at most, with positive administrative silence.
The company must be an SME (<250 employees, ≤€50M turnover) and evidence its innovation through one of the 4 routes: (1) having received funding from CDTI, the Plan Estatal or Horizon Europe in the last 3 years; (2) owning an active patent that is less than 5 years old; (3) holding a positive ex-post binding technical report (informe motivado); or (4) holding a JEI certificate (AENOR EA0043), UNE 166002 or Pequeña Empresa Innovadora (EA0047).
The most valuable benefit is full compatibility: without the certification, a company has to choose between the 40% Social Security contribution reduction or the art. 35 LIS deduction for each researcher. With the certification, both incentives apply to the same employee. In practice one researcher generates, at the same time, a saving of up to 40% on Social Security contributions and a deduction of between 25% and 42% under the Impuesto sobre Sociedades (Spanish corporate income tax).
The process is 100% online and free of charge. The company first registers on SISEN (aplicaciones.ciencia.gob.es). The application is then filed on the MICINN portal (aplicaciones.ciencia.gob.es/pyi/) with a digital certificate, attaching the documentation for the chosen route: the public grant award decision, the patent certificate, a copy of the IMV or the AENOR/ENAC certificate.
The base reduction is 40% of the employer contributions for common contingencies of research staff on permanent contracts who spend at least 85% of their working time on R&D&I and sit in contribution groups 1 to 4. The reduction runs for a maximum of 3 years per employee from the date of hire.
They complement each other. The JEI (Joven Empresa Innovadora, AENOR standard EA0043) certifies companies less than 6 years old whose R&D&I spend exceeds 15% of their total costs. Obtaining the JEI is one of the 4 routes to the Innovative SME certification. The JEI is awarded by AENOR, or by a body accredited by ENAC; the certification itself is awarded by MICINN. The JEI evidences innovation capability; the certification activates the tax and Social Security benefits.
Ready to activate the benefits of the Innovative SME certification?
Free eligibility assessment and a recommended route within 48 hours.
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