icono-artica Innovation Plans: R&D&I taxation

icono-artica1 Objective:

To help our clients to apply tax incentives associated with the performance of R&D&I business activities, under the current legal and regulatory framework, while minimising the risks arising from uncertainty when classifying projects as R&D or Technological Innovation and maximising the economic return they generate.

beneficios fiscales y fiscalidad

icono-artica2 Services:

  • Comprehensive management of R&D&I tax instruments.
  • Direct tax reliefs on the total tax liability, for carrying out R&D&I projects.
  • Direct tax reliefs for having R&D&I infrastructure and qualified R&D&I research staff.
  • Patent box.
  • Allowances for research staff’s social security payments.

Comprehensive fiscal management of R&D&I activities includes:

  • The comprehensive study, application and records management of tax incentives associated with the implementation of R&D or TI projects (Articles 35 and 36 of Royal Legislative Decree 4/2004 of 5 March, approving the Revised Text of the Corporation Tax Law (TRLIS), and new Law 27/2014 of 27 November).
  • The comprehensive study, application and records management of additional tax incentives associated with the presence of qualified research staff assigned exclusively to R&D activities in companies.
  • The comprehensive study, application and records management of tax incentives associated with investments in tangible and intangible fixed assets used exclusively for R&D activities.
  • The comprehensive study, application and records management of the advance payment of R&D&I tax reliefs for R&D&I reliefs generated in tax periods commencing from 1 January 2013 (Law 14/2013 on support for entrepreneurs and their internationalisation).
  • The comprehensive study, application and records management of Social Security allowances for research staff, where appropriate (Royal Decree 475/2014 of 13 June).
  • The comprehensive study, application and records management of the Patent Box (Article 23 of the Corporation Tax Law (LIS)), the tax regime applicable to revenue derived from granting use or transferring ownership of certain intangible assets developed by our clients in the context of R&D&I activity.

Our experts work with our clients’ tax advisers to organise and control the annual management of tax incentives and to optimise the use of these without risk to the company.