R&D&I Tax Deductions
We deduct up to 42% of your innovation spending.
UP TO 42% R&D DEDUCTION
We identify tax deduction opportunities in your innovative projects, draw up the technical and financial reports, and manage the whole process together with our tax advisers. All you have to worry about is innovating.
The tax deduction cuts your tax bill while it speeds up the return on your R&D&I investment. That strengthens your competitive position and sets you apart in the market.
Article 35 of the Ley del Impuesto sobre Sociedades (LIS, the Spanish corporate income tax act) allows companies to deduct up to 42% of spending on R&D activities and up to 12% on technological innovation. These are tax credits that reduce the amount payable to the Spanish Tax Agency (AEAT) directly, not mere allowances against the taxable base. To secure the legal certainty of the benefit, Tecnocim Innova obtains the binding technical report (informe motivado) from the Ministerio de Ciencia e Innovación (MINECO), the Spanish ministry of science and innovation: an official document that shields the deduction against any inspection. Many SMEs invest in R&D and never apply these deductions, either because they do not know how the mechanism works or because they lack sufficient technical documentation. Our team identifies the qualifying activities, drafts the technical report and coordinates the whole process with your tax adviser so that the tax credit is applied correctly from the first financial year.
Our specialisms
Specialist programmes
Accelerated R&D Depreciation
Apply accelerated depreciation and free depreciation to R&D assets and reduce your Impuesto sobre Sociedades (Spanish corporate income tax). Expert tax consultancy.
R&D Deduction Monetisation
Monetise unused R&D&I tax deductions: claim 80% in cash with no positive tax liability (Art. 39.2 LIS).
Binding Technical Report (Informe Motivado)
Binding technical report (informe motivado) from MINECO: it shields your R&D&I tax deductions before the Spanish Tax Agency (AEAT). Mandatory for the Art. 39.2 LIS cash refund.
Patent Box
A 60% reduction in the tax on patents, software and intangible assets (Art. 23 LIS). We manage the Nexus ratio and the documentation.
R&D Tax Lease
Monetise your unused R&D&I tax deductions with private investors through an AIE. This funds 30–35% of your project without debt or dilution.
R&D&I Tax Incentives
A full map of R&D&I tax incentives: 25–42% deductions, Patent Box, Tax Lease, cash refunds and Social Security reductions. An end-to-end tax strategy.
Donations and Patronage
Deductions of 40–50% from your corporate income tax liability for donations to foundations and NGOs (Ley 49/2002). We optimise donations versus collaboration agreements.
What does cutting your tax bill mean?
The R&D&I deduction lets you reduce your taxable base and therefore pay less tax. Your investment in innovation carries a direct tax reward that we help you obtain, including the cash refund option, which supports your treasury position.
Which activities can you deduct?
Prototype development, technical validation, proofs of concept (PoC), minimum viable products (MVP) and pre-production runs. Technological progress is assessed from the specific perspective of your company, not that of the sector.
What percentage of your spending can you deduct?
You can deduct 25% on R&D projects, up to 42% if you increase your investment on previous years, and 12% on technological innovation. We identify these opportunities in your projects, whether they are one-off products, prototypes, new processes or technological advances for your company.
How do we guarantee legal certainty?
We offer two options: an expert report from a consultancy (faster and cheaper) or official certification through the IMV route, which carries the official seal of the Spanish Tax Agency. Both give your deduction legal backing, always in line with Article 35 of the LIS.
Frequently asked questions
Projects qualify if they involve research (obtaining new knowledge), development (applying research results) or technological innovation (a substantial improvement to existing products or processes). Under Article 35 of the Ley del Impuesto sobre Sociedades, the deduction reaches up to 42% on R&D and 12% on technological innovation.
The binding technical report (informe motivado) is a document issued by the Ministerio de Ciencia e Innovación certifying that your projects qualify as R&D&I. It provides legal certainty before the Spanish Tax Agency (AEAT), because it binds the authority to accept how the project has been classified. We handle the entire process of obtaining the informe motivado so that you can apply the deductions with complete peace of mind.
The saving depends on the volume of R&D&I investment. As a reference, a company with €200,000 a year in R&D spending could recover between €50,000 and €84,000 from its Impuesto sobre Sociedades liability. On top of that, if the deduction exceeds the liability, up to 80% of the excess can be monetised. We carry out a free review of your savings potential.
Yes. R&D&I tax deductions are compatible with grants. The share of the expenditure funded by the grant is subtracted from the deduction base, but the rest remains deductible. Combining both instruments can cover between 50% and 80% of the total project cost.
Companies without enough tax liability have two options: carry the pending deduction forward to future years (with no time limit) or monetise it directly under Article 39.2 of the LIS, which allows up to 80% of the deduction generated to be paid out in cash.
Yes. Article 35.2 of the LIS expressly includes industrial design and production process engineering as technological innovation, deductible at 12%. This covers drawings, models, prototypes and sample collections in sectors such as textiles, footwear, furniture and toys.
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“End-to-end digital transformation: an e-commerce platform with an interactive configurator, commercial data centralised in real time and a team trained in artificial intelligence.”
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