Tax incentives R & D & I

Fiscal incentives are one of the most powerful instruments with which small and medium-sized companies can optimally exploit and return their investments in R & D & I

The objective of the foral institutions is to encourage, promote and encourage research, development and innovation activities in Basque companies through R&D or It.

If you have carried out R + D + i actions in your company. Do not lose tax deductions.

Projects capable of obtaining deduction for r & d:

1.) Basic research or discover new knowledge in the scientific or technological field, disconnected from commercial or industrial purposes.

2.) Applied research or obtaining new knowledge so that they can be used in the development of new products, processes or services.

3.) Experimental development or applied research in a plan, scheme or design of new products, processes or services or their significant improvement, as well as the creation of non-marketable prototypes and initial demonstration projects.

4.) Advanced Software Conception provided that it involves significant scientific or technological progress through the development of new theorems and algorithms or through the creation of new operating systems and languages, or whenever it is intended to facilitate access to people with disabilities the services of the information society. The usual or routine activities related to “software” are not included.

The result is a technological advance in obtaining new products or production processes or substantial improvements of existing ones. Those whose characteristics or applications, from a technological point of view, differ from those previously existing are considered new.

What concepts can I deduce from R&D?

-Expenditure of personnel of the company that develops the project.

-Amortization of property, plant and equipment (laboratory equipment).

-Fungible material: raw materials and consumables.

-External collaborations with universities, public organizations.

Tax deductible period of the project:

January 1 to December 31, 2019.

Deadline for submission:

February 16, 2020.

What percentage of the expenses are deductible in the Corporation Tax?

You can benefit from the deduction between 15% and 30% for the expenses of the 2019 period, obtaining a binding report of qualification as R + D + i that will facilitate the obtaining of deductions in the Corporation Tax of the year 2019.

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