Binding Technical Report: Shield Your R&D&I Deductions from the Tax Agency
The binding technical report (informe motivado) is the strongest tax protection available to companies operating in Spain that apply R&D&I tax deductions. It is issued by the Ministerio de Ciencia, the Spanish science ministry, and the AEAT cannot challenge how your costs are classified. Tecnocim handles the full application: technical dossier, financial documentation and follow-up until the decision.
100%
Binding on the AEAT
Who needs a binding technical report?
The report is mandatory for the cash refund (Art. 39.2) and strongly advisable for any company applying R&D&I deductions.
Companies that need it
- Companies that want to monetise deductions under Art. 39.2 LIS
- Companies facing a tax audit or with a history of them
- Companies with a significant volume of R&D&I deductions
What the report certifies
- That the projects are R&D or technological innovation (Art. 35 LIS)
- That the associated costs are eligible for deduction
- That the staff and activities meet the legal criteria
Binding effect
- The AEAT cannot challenge how the costs are classified
- It removes the audit risk on your R&D&I deductions
- Valid for every tax year covered by the report
Further benefits
- Mandatory for the cash-back refund (Art. 39.2 LIS)
- Makes public funding easier to obtain (CDTI, ENISA)
- Technical documentation you can reuse in future applications
How we manage your binding technical report
Review of your R&D&I projects
We review your projects to decide which of them qualify as R&D or technological innovation under the definition in article 35 LIS. We identify the eligible costs and the research staff involved.
Drafting the technical dossier
We write the technical dossier to MINECO criteria: description of the project, technological novelty, scientific uncertainty, methodology and the progress achieved.
Filing with MINECO
We file the complete application with the Ministerio de Ciencia e Innovación, attaching the technical dossier, the financial documentation and the certificates for the research staff.
Follow-up and decision
We track the file, answer any request from MINECO and stay with you until the binding technical report is issued.
Binding technical report or ENAC certification: which do you need?
There are two ways to evidence R&D&I activity before the Spanish Tax Agency. The choice depends on your risk appetite and on whether you need the cash refund.
100%
Binding on the AEAT
Binding technical report
Issued by the Ministerio de Ciencia (MINECO)
- Issued by the Ministerio de Ciencia e Innovación
- Binding: the AEAT cannot challenge the classification
- Mandatory to claim the cash refund (Art. 39.2 LIS)
- Covers the project, the costs and the research staff
- Greater legal certainty, but a longer wait (6-12 months)
Valid
Not binding on the AEAT
ENAC certification
ENAC-accredited body
- Issued by a private body accredited by ENAC
- Not binding: the AEAT may disagree with the classification
- Not valid for the cash refund (Art. 39.2 LIS)
- Faster process and generally lower cost
- Suitable when you do not need to monetise and the risk is low
Do your R&D&I deductions need a binding technical report?
We review your tax position and your R&D&I projects and recommend the most suitable route to certification. Assessment within 48 hours.
Request a free assessmentReview with no commitment — answer within 48 hours
Other tax deductions for innovation
Accelerated Depreciation for R&D
Apply accelerated depreciation and free depreciation to R&D assets to reduce your Impuesto sobre Sociedades (Spanish corporate income tax).
R&D Cash Refund
Monetise unused R&D&I deductions: 80% paid in cash with no positive tax liability (Art. 39.2 LIS).
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.
The binding technical report in figures
100%
Binding on the AEAT (it cannot dispute the classification)
25-42%
R&D deduction protected by the report
6-12 months
Average time to obtain the report
0
Audits lost with a binding technical report
Frequently asked questions about the binding technical report
The binding technical report (informe motivado) is a certificate issued by the Ministerio de Ciencia e Innovación (MINECO) confirming that a company's projects constitute R&D or technological innovation as defined in article 35 of the Impuesto sobre Sociedades act. Its defining feature is that it binds the AEAT: the tax authorities cannot challenge how the costs are classified or the nature of the activities. It is the strongest instrument of legal certainty available to companies that apply R&D&I tax deductions.
It is not mandatory to apply the article 35 LIS deductions by the standard route, offsetting them against your tax liability. It is mandatory, however, to claim the cash refund under article 39.2 LIS, which pays the deductions out in cash. Beyond that, it is strongly advisable for any company with a significant volume of deductions, because it removes entirely the risk that the AEAT rejects the classification of the costs in an audit.
The average time is 6 to 12 months from the date the complete application is filed with MINECO. The process includes a technical evaluation of the project by the ministry's teams and may call for additional documentation or clarifications. Tecnocim handles every exchange with MINECO immediately to keep the timeline as short as possible. It is advisable to start the application as soon as the tax year closes.
The key difference is the binding effect. The binding technical report, issued by MINECO, binds the AEAT: the tax authorities cannot challenge the classification. An ENAC certification, issued by an accredited private body, is not binding: the AEAT may disagree and reject the classification in an audit. Only the binding technical report works for the cash refund (Art. 39.2 LIS). ENAC certification is faster and cheaper, but offers less legal certainty.
The cost depends on the complexity and the number of R&D&I projects to be documented. Tecnocim quotes a fixed fee after the free initial assessment. The cost of the report is comfortably offset by the tax certainty it provides: an adverse audit on R&D&I deductions can mean repaying every deduction applied, plus late-payment interest and possible penalties.
Yes. You can apply for a report covering tax years that are already closed, provided they are not time-barred, which generally happens after 4 years. This is particularly useful if the company has applied R&D&I deductions without certification and wants to protect them retrospectively, or if it wants to claim the cash refund under Art. 39.2 for deductions accumulated in earlier years. Tecnocim reviews the open tax years and recommends the most efficient certification strategy.
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