R&D&I Tax Incentives: a Complete Tax Strategy for Your Company
We identify, combine and apply every tax incentive open to companies operating in Spain: R&D deductions (25-42%), technological innovation (12%), Patent Box, Tax Lease, Social Security contribution reductions and the cash refund. One strategy, the largest possible saving.
25-42%
Deduction on your R&D investment
Which tax incentives can your company apply?
Spain offers at least six tax mechanisms that can be combined with one another. In 2022, 40% of the deductions generated were never applied — Tecnocim makes sure you lose none of them.
Eligible companies
- Any company liable to the Impuesto sobre Sociedades
- With technological progress that can be documented
- No minimum size and no compulsory sector
- Industry, software, agri-food, health, services
Available mechanisms
- R&D deduction: 25-42% (Art. 35.1 LIS)
- Technological innovation deduction: 12% (Art. 35.2 LIS)
- Patent Box: 60% reduction on IP income (Art. 23 LIS)
- Social Security reductions for researchers: 40-50%
Rates and percentages
- R&D base: 25% + 42% on the excess + 17% for staff
- Technological innovation: 12% of the year's costs
- Patent Box: effective rate of 10% (vs. the standard 25%)
- Carry-forward: 18 years for deductions not applied
For companies with no tax liability
- Cash refund, Art. 39.2: 80% paid in cash
- Tax Lease via an AIE: funding in 6 months
- No cap on the amount with a Tax Lease
- Cash refund: max. €1M innovation / €3M R&D and innovation
How we optimise your R&D&I tax position
Tax assessment
We identify every activity in your company that qualifies as R&D or technological innovation. We map the staff, costs and assets involved, and check whether the Sello PYME Innovadora, the innovative SME seal, unlocks further combinations.
Mapping the incentives
We classify each activity (R&D or innovation) and set the best combination: tax deduction plus Social Security reductions (with the innovative SME seal), depreciation and Patent Box. For companies with no liability we compare the cash refund with a Tax Lease.
Technical documentation
We prepare the technical and financial dossier for each project. We obtain the binding technical report (informe motivado) from the Ministerio de Ciencia, binding on the AEAT since the Supreme Court rulings of October 2024, and allocate costs correctly.
Filing and defence
We include the deductions in the tax return (form 200). We handle AEAT audits and requests for information, and track deductions carried forward across the full 18 years.
How much can your company save on corporate income tax?
In 2022, companies in Spain left €431M of R&D deductions they had already generated unclaimed. With the right strategy you can recover between 25% and 42% of what you invest in innovation.
Request a free tax assessmentAnswer within 48 hours, with no commitment
Our specialisms in tax deductions
R&D Cash Refund
Monetise unused deductions: 80% paid in cash by the Spanish Tax Agency with no positive tax liability (Art. 39.2 LIS).
Patent Box
A 60% reduction in the taxation of patents, software and intangible assets (Art. 23 LIS).
R&D Tax Lease
Monetise R&D&I deductions with private investors via an AIE. Funding of 30-35% with no debt and no dilution.
Accelerated Depreciation for R&D
Free depreciation for R&D assets and accelerated depreciation for SMEs (Art. 103 and 12.3 LIS).
R&D&I tax incentives in figures
25-42%
R&D deduction on the year's costs
431 M€
In R&D deductions left unclaimed in 2022
18 years
Carry-forward period for outstanding deductions
+30 years
Tecnocim track record in R&D&I taxation
Frequently asked questions about R&D&I tax incentives
Spain offers at least six mechanisms that work together under Law 27/2014 on the Impuesto sobre Sociedades (Spanish corporate income tax): (1) R&D&I tax deductions of 25-42% under Art. 35.1; (2) technological innovation deductions of 12% under Art. 35.2; (3) the Patent Box, a 60% reduction on intellectual property income under Art. 23; (4) Social Security contribution reductions of 40-50% per researcher under RD 475/2014 and RDL 1/2023; (5) accelerated and free depreciation of R&D assets under Art. 103 and 12.3; (6) the cash refund, which pays 80% of the deduction under Art. 39.2. On top of that, a Tax Lease through an AIE (Art. 48 LIS) funds projects with private investors.
Yes, all of the mechanisms can be combined. The most relevant restriction is that, in large companies, tax deductions and Social Security reductions cannot be applied to the same researcher at the same time. That restriction disappears for companies holding the Sello PYME Innovadora, the innovative SME seal, which grants full compatibility. The seal is free, valid for three years and applied for online through the Ministerio de Ciencia. Total public support cannot exceed 60% of the annual salary cost of each researcher covered.
Getting the classification right can be worth up to 30 percentage points. R&D (Art. 35.1 LIS) calls for objective scientific novelty: the advance must not already exist in the state of the art. It generates a 25% deduction on the year's costs, rising to 42% on the excess over the average of the two previous years, plus a further 17% for researchers working exclusively on the project and 8% for dedicated assets. Technological innovation (Art. 35.2 LIS) only requires the advance to be new to the company, even if the technology already exists on the market. It generates a flat 12%. Tecnocim classifies each project technically so that you apply the highest rate available.
The general cap on R&D&I deductions is 25% of the net gross tax liability. That cap rises to 50% when the deductions generated in the year exceed 10% of the gross liability. Deductions not applied can be carried forward for 18 years. A verified Tecnocim example: a machinery manufacturer with €1,331,104 of R&D costs recovered €159,732 in innovation deductions (12%). Combining deductions with Social Security reductions and depreciation can cover between 50% and 80% of the total cost of an innovation project.
It is not legally compulsory in every case, but it is strongly advisable. The binding technical report (informe motivado), issued by the Ministerio de Ciencia e Innovación, certifies the classification of the activities as R&D or technological innovation. Following the Supreme Court rulings of October 2024 (appeals 948/2023, 1633/2023 and 1635/2023), the report binds the AEAT as to how activities are classified. Without it, the company carries more risk in an audit. It is mandatory for a Tax Lease through an AIE and strongly advisable for the Art. 39.2 cash refund.
Yes, by two routes. The cash refund (Art. 39.2 LIS) lets companies with no positive tax liability ask the AEAT to pay out 80% of the deduction in cash, capped at €1M for technological innovation and €3M for R&D and innovation combined each year. It requires waiting one tax year after the deduction is generated and maintaining average headcount for 24 months. A Tax Lease (an AIE structure under Art. 48 LIS) is the alternative: it provides funding in around 6 months with no headcount conditions, though it needs a binding technical report and brings in a private investor. Tecnocim works out which of the two routes suits each case.
Are you using every tax incentive available to you?
In Spain, 40% of the R&D deductions generated are never applied. Free tax assessment within 48 hours.
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