Calculate your tax and Social Security savings from R&D&I
Estimate your R&D&I tax deduction (art. 35 LIS, the Spanish corporate income tax act) and your Social Security contribution reductions in 2 minutes, for companies operating in Spain.
Research staff, materials, equipment depreciation, joint work with universities
Prototypes, new software, industrial design, certifications
Staff assigned to R&D projects, either full-time or part-time
Enter your figures to see the estimated savings
Frequently asked questions about R&D&I tax deductions
Research staff, materials and supplies, depreciation of equipment, work with universities and technology centres, and patent costs arising from the R&D. Art. 35.1 LIS defines R&D as planned research to discover new knowledge or substantially improved products and processes.
R&D (art. 35.1): 25% as a general rule, 42% on the amount above the average of the previous 2 years, plus a further 17% for research staff working exclusively on R&D. Technological innovation (art. 35.2): a flat 12%. Research staff also generate 40% reductions in Spanish Social Security contributions.
Yes. Many everyday activities qualify as R&D or technological innovation without a formal department: in-house software development, substantial improvement of production processes, industrial design of new products, adopting technology not available on the market, and so on.
It is not a legal requirement, but it is strongly advisable. A binding technical report issued by CDTI or an accredited body gives you legal certainty before the Spanish Tax Agency (AEAT). Without one, the AEAT can challenge whether your projects qualify as R&D or as technological innovation.
Yes, with caveats. R&D&I tax deductions are compatible with public grants (CDTI, ACCIÓ and others) and with Social Security contribution reductions, but the deduction base is reduced by the amount awarded. If you receive a grant covering 50% of the cost, you can only deduct on the remaining 50%.
