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Form 100. 2020 Personal Income Tax Return Declaration

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

For expenses and investments in research and development activities

Deduction percentages

Carrying out research and development activities will entitle you to a deduction of 25% of the total tax on expenses incurred in the tax period for this concept.

In the event that the expenses incurred in carrying out research and development activities in the tax period are greater than the average of those incurred in the two previous years, 25% will be applied up to said average, and 42 on the excess with respect to it.

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

Investments in tangible and intangible fixed assets, excluding real estate or land, provided they are exclusively used for research and development activities, will be eligible for an 8% deduction.

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

Basis of deduction

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 form the basis of the deduction must correspond to activities carried out in Spain or in any Member State of the European Union or the European Economic Area.

Amounts paid for the performance of such activities in Spain or in any Member State of the European Union or the European Economic Area, on behalf of the taxpayer, individually or in collaboration with other entities, will also be considered research and development expenses.

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

For expenses in technological innovation activities

The implementation of technological innovation activities will entitle you to a deduction of 12 %.

However, for expenses incurred on projects initiated on or after 25 June 2020 consisting of technological innovation activities resulting in technological progress in obtaining new production processes in the automotive industry value chain or substantial improvements to existing ones, an increase in the deduction of 38 percentage points is established (up to 50% of these expenses) provided that the taxpayers are considered small and medium-sized enterprises in accordance with the provisions of Annex I of Commission Regulation (EU) No 651/2014 of 17 June 2014; For the rest of the taxpayers the increase will be three percentage points.

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 production process engineering, which will include the conception and preparation of plans, drawings and supports intended 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, for the footwear industry, tanning, leather goods, toys, furniture and wood.

  3. Acquisition of advanced technology in the form of patents, licenses, know-how and designs. Amounts paid to persons or entities linked to the taxpayer will not give rise to the right to deduction. The base corresponding to this concept may not exceed the amount of one million euros per year.

  4. Obtaining the certificate of compliance with quality assurance standards in the ISO 9000, GMP or similar series, not including the costs corresponding to the implementation of said standards.

Expenses must correspond to activities carried out in Spain or in any Member State of the European Union or the European Economic Area. Likewise, amounts paid for the performance of such activities in Spain or in any Member State of the European Union or the European Economic Area, on behalf of the taxpayer, individually or in collaboration with other entities, will be considered technological innovation expenses.

To determine the basis for the deduction, the amount of expenses in technological innovation activities will be reduced by the amount of subsidies received for the promotion of said activities and attributable as income in the tax period.