Accelerated Depreciation on R&D Assets: Cut Your Corporate Income Tax
Apply accelerated depreciation and free depreciation to your R&D assets to reduce the taxable base of the Impuesto sobre Sociedades (Spanish corporate income tax). Tecnocim runs the process from end to end for your company in Spain.
x2
Depreciation rate for ERD companies
Who can apply accelerated depreciation?
Two tax regimes are available: one for SMEs of reduced size (ERD) and one for any company holding R&D assets.
Eligible companies
- Any company with R&D activity (free depreciation)
- SMEs with turnover below €10M (ERD accelerated depreciation)
- Up to date with their tax obligations
Eligible assets
- New machinery and laboratory equipment
- R&D, simulation and design software
- Prototypes, tooling and test equipment
Tax routes
- ERD accelerated depreciation: rate x2 (Art. 103 LIS)
- Free R&D depreciation: 100% in year 1 (Art. 12.3 LIS)
- R&D buildings: straight-line depreciation over 10 years
What your company gets
- The taxable base comes down sooner
- Compatible with Art. 35 LIS deductions (up to 42%)
- Better cash flow: funding at no cost
How we optimise depreciation on your R&D assets
Inventory of R&D assets
We go through your fixed assets to identify those eligible for accelerated or free depreciation, comparing the depreciation you book today with what the law allows.
Tax classification
We determine which assets qualify under Art. 103 LIS (ERD, rate x2) and which under Art. 12.3 (free R&D depreciation, 100%), and set the share of business use.
Optimisation plan
We design the depreciation strategy that produces the largest tax saving, coordinating it with the Art. 35 LIS deductions to avoid overlaps and keep the deductible base as high as possible.
Implementation and defence
We handle the off-book adjustments in form 200 and prepare the supporting documentation for any AEAT audit.
Two tax regimes, one objective
The law offers two ways to depreciate your assets faster. Tecnocim helps you choose the best combination.
x2
Rate
ERD accelerated depreciation
Art. 103 of Law 27/2014 (LIS)
- Multiplies the maximum rate in the official tables by 2
- For companies of reduced size (turnover below €10M)
- Applies to new assets used in the business
- No direct link to R&D activity required
- Off-book adjustment in form 200 (boxes 00313/00314)
100%
Depreciable
Free R&D depreciation
Art. 12.3 of Law 27/2014 (LIS)
- Depreciate 100% of the asset in the year you choose
- For any company, with no turnover limit
- Only for tangible and intangible assets used in R&D
- R&D buildings: special straight-line regime over 10 years
- Off-book adjustment in form 200 (boxes 00306/00308)
How much can accelerated depreciation save you?
Every investment in R&D assets is a chance to reduce your tax burden. We review your fixed assets and quantify the saving within 48 hours.
Request your tax assessmentFree review with no commitment
Other tax deductions for innovation
R&D Cash Refund
Monetise unused R&D&I deductions: 80% paid in cash with no positive tax liability (Art. 39.2 LIS).
Binding Technical Report
Shield your R&D&I deductions before the AEAT with the binding technical report (informe motivado) from MINECO. Mandatory for the cash refund.
R&D&I Tax Deductions
End-to-end consulting on tax deductions for R&D and technological innovation: Art. 35 LIS, binding technical report and ENAC certification.
Accelerated depreciation in figures
x2
Maximum rate for ERD companies (Art. 103 LIS)
100%
Depreciable in year 1 for R&D assets (Art. 12.3 LIS)
< €10M
Turnover threshold for the ERD regime
42%
Maximum compatible R&D deduction (Art. 35 LIS)
Frequently asked questions about accelerated depreciation
Accelerated depreciation is a tax incentive that lets companies deduct the cost of their assets faster than the official tables of the Impuesto sobre Sociedades allow. For companies of reduced size, with turnover below €10M, article 103 LIS allows the maximum straight-line rate to be multiplied by 2. The effect is that the taxable base comes down sooner: the tax saving is brought forward to the first years of the asset's life, freeing up cash to reinvest.
They are two separate regimes. Accelerated depreciation (Art. 103 LIS) doubles the maximum rate in the tables and applies to any new asset of an ERD company. Free depreciation for R&D (Art. 12.3.b and c LIS) goes further: it lets you write off 100% of the asset in whichever year you choose, with no table to follow, but only for assets used exclusively in research and development. This second route is open to any company, whatever its size.
Tangible and intangible fixed assets used in research and development qualify, buildings excepted. That covers laboratory equipment, prototyping machinery, simulation and design software, measuring and testing instruments, and R&D costs capitalised as intangible assets. Buildings used for R&D have their own treatment: they can be depreciated on a straight-line basis over a maximum of 10 years.
Yes, the two are compatible, but they need technical planning. The key is the adjustment to the deduction base: when a company applies free depreciation to an R&D asset, the excess of tax depreciation over accounting depreciation must be subtracted from the Art. 35 deduction base. In other words, the more free depreciation you take, the smaller the base on which the 25-42% deduction is calculated. Tecnocim optimises both mechanisms together to maximise the total saving.
Three conditions: (1) turnover in the previous year must not exceed €10M; (2) the assets must be new and used in the business; and (3) the assets must have been made available to the company during a tax period in which it qualifies as an ERD company. The excess of tax depreciation over accounting depreciation is taken as an off-book adjustment in form 200.
The calculation starts from the maximum rate in the official tables. For machinery with a 12% rate, an ERD company can apply up to 24% a year. On an asset of €100,000, that means a further €12,000 taken off the taxable base in the first year. At a 25% rate, the immediate saving is €3,000. With free R&D depreciation, the full €100,000 could be deducted in year 1, generating a saving of up to €25,000 in that year's tax bill.
Ready to optimise the depreciation of your R&D assets?
Free tax assessment and a depreciation optimisation plan within 48 hours.
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