{"id":726,"date":"2022-03-09T00:00:00","date_gmt":"2022-03-09T00:00:00","guid":{"rendered":"http:\/\/devgrupolever.vl22350.dinaserver.com\/de-que-deducciones-fiscales-idi-nos-podemos-beneficiar\/"},"modified":"2022-03-09T00:00:00","modified_gmt":"2022-03-09T00:00:00","slug":"what-tax-deductions-can-we-benefit-from","status":"publish","type":"post","link":"https:\/\/www.grupolever.com\/en\/de-que-deducciones-fiscales-idi-nos-podemos-beneficiar\/","title":{"rendered":"What R&D&I tax deductions can we benefit from?"},"content":{"rendered":"

There are certain R&D&I tax deductions from which we can benefit, the main objective of which is to encouraging behaviours in organisations<\/strong> so that their results have an impact and bring improvements both to the company that develops them and to society as a whole.<\/p>\n\n\n\n

The design, the elaboration of the sample book for the launching or the materialisation of new products will be considered as a R&D&I activity<\/strong>.<\/p>\n\n\n\n

The following shall also be included in this consideration creation or combination of advanced software <\/strong>through new algorithms, operating systems or applications for new or improved products or services.<\/p>\n\n\n\n

Any company engaged in innovative activities, regardless of size, turnover or sector of activity, will be able to benefit<\/strong> This will increase competitiveness and encourage companies to improve their products, production processes and services.<\/p>\n\n\n\n

What R&D&I tax deductions can we benefit from?<\/strong><\/h2>\n\n\n\n

The deductions will vary depending on the cost of the expenses for research, development and for the various investments<\/strong> which have had to be carried out on items of property, plant and equipment.<\/p>\n\n\n\n

Within the research and development expenditure<\/strong> includes the various depreciations of assets that have been used in the progress of the various activities when they are related and applied to the projects carried out.<\/p>\n\n\n\n

In short, they will only be part of the basis of deduction<\/strong> those expenses that are directly related to the research project carried out and no deduction can be made for indirect expenses such as: financial expenses or expenses of the general business structure.<\/p>\n\n\n\n

In general, this will result in a 25% deduction<\/strong> on the expenses incurred in carrying out such a concept. In addition, you can also get an extra deduction of the 17% of staff expenditure <\/strong>corresponding to qualified researchers exclusively dedicated to such research.<\/p>\n\n\n\n

It should be borne in mind that, if they have received subsidies <\/strong>to promote such activities, the amount shall be reduced from the basis for deduction.<\/p>\n\n\n\n

Tax deductions for technological innovation activities<\/strong><\/h3>\n\n\n\n

If activities are carried out in connection with the identification of new technological solutions <\/strong>Regardless of the results achieved, you can also benefit from certain tax deductions for advanced technologies or the design of production processes.<\/p>\n\n\n\n

Technological innovation is considered if both the product and the process<\/strong> are new or have a substantial improvement over the previous one. There must be a substantial change in the product or some of its characteristics must be modified in such a way that it is considered new. It is not necessary that a non-existent product or process is achieved, but that such a development has not been carried out before.<\/p>\n\n\n\n

In this case, the percentage of deduction to be applied consists of the 12% of expenditure<\/strong> that have been carried out as a result of carrying out this activity.<\/p>\n\n\n\n

Requirements for the application of R&D&I deductions<\/strong><\/h3>\n\n\n\n

Some requirements have been established, such as:<\/p>\n\n\n\n

  • The amount of the deduction may not exceed 5 million<\/strong> annual.<\/li>
  • If the activities have the character of technological innovation<\/strong>The amount referred to above shall not exceed EUR 1 million per year.<\/li>
  • The template generated for R&D&I<\/strong> may not be reduced within 36 months of the generation of the deduction.<\/li><\/ul>\n\n\n\n

    The R&D&I tax deductions<\/strong> have now been increased, so that companies have gained a greater competitive advantage.<\/p>\n