9,8,2,2,2. For expenses and investments in research activities

• For COSTS AND INVESTMENTS IN RESEARCH AND DEVELOPMENT ACTIVITIES AND TECHNOLOGICAL INNOVATION

  Deduction base

  The base of the deduction will consist in the amount of the research and development expenses and, where relevant, by investments in tangible and intangible fixed assets, excluding buildings and land.

  Research and development expenses are considered to be those carried out by the taxpayer, including the depreciation of assets assigned to the aforementioned activities, insofar as they are directly related to said activities and are applied effectively in their elaboration, and are itemised specifically by product.

  The base of the deduction will be reduced by the amount of the subsidies received to promote said activities, and are taxed as income during the tax period.

  The research and development expenses that comprise the deduction base must correspond to activities carried out in Spain or in any Member State of the European Union or the European Economic Area.

  Research and development expenses will also be considered as the amounts paid for the performance of these activities in Spain or in any Member State of the European Union or the European Economic Area, at the request of the taxpayer, individually or in collaboration with other entities.

  The investments will be understood to have been made when the capital assets are put into operating condition.

  Deduction percentages

  25) The carrying out of research and development activities will give the right to apply a deduction of the total tax liability of 100% of the expenses incurred in the tax period for this concept.

  If the expenses incurred in carrying out research and development activities in the tax period are greater than the average of those carried out in the previous two years will be applied on 25 per 100 to that average, and on 42 per 100 on the excess with respect to it.

  In addition to the applicable deduction in accordance with the provisions of the previous paragraphs, an additional deduction of 17 per cent will be made of the amount of personnel expenses corresponding to qualified researchers exclusively assigned to research and development activities. 100

  8) For investments in tangible and intangible fixed assets, excluding property or land, provided that they are exclusively related to research and development activities, they will be entitled to a deduction of 100%.

  This deduction will be incompatible for the same investments with the rest of the deductions applicable by the taxpayers of the Income Tax.

  The elements in which the investment materializes must remain in the taxpayer's assets, except for justified losses, until their specific purpose is fulfilled in the research and development activities, unless their useful life is shorter.

• For COSTS IN TECHNOLOGICAL INNOVATION ACTIVITIES

  Technological innovation activities will give rise to a deduction of 12%. 100

  Deduction base

  The base of the deduction consists in the amount of the expenses during the period of technological innovation activities that correspond with the following concepts:

  1. Technological diagnosis activities based around the identification, definition and orientation of advanced technological solutions, regardless of their results.

  2. Industrial design and engineering of production processes, which will include the design and development of plans, drawings and supports designed to define the descriptive elements, technical specifications and operating characteristics necessary for the manufacture, testing, installation and use of a product, as well as the preparation of textile samples, of the footwear, tanning, leather, furniture and wood industries.

  3. Acquisition of advanced technology in the form of patents, licences, know-how and designs. The amounts paid to persons or entities linked to the taxpayer will not be eligible for the deduction. The base for this concept cannot exceed one million euros per year.

  4. Obtaining the certificate of compliance with the quality assurance standards in the ISO 9000, GMP or similar series, without including any expenses corresponding to the implementation of these standards.

  Expenses must correspond to activities carried out in Spain or in any Member State of the European Union or the European Economic Area. Similarly, the amounts paid for these activities in Spain or in any Member State of the European Union or the European Economic Area, at the request of the taxpayer, individually or in collaboration with other entities, will be considered as technological innovation expenses.

  To determine the basis of the deduction, the amount of expenditure on technological innovation activities will be reduced by the amount of the grants received to promote these activities and attributable as income in the tax period.