The basis for the deduction shall be the amount of the period's expenditure on technological innovation activities corresponding to the following items:
Technological diagnosis activities aiming at the identification, definition and orientation of advanced technological solutions, irrespective of their outcome.
Industrial design and engineering of production processes, 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 samples for textiles, footwear, tanning, leather goods, toys, furniture and wood.
Acquisition of advanced technology in the form of patents, licences, "know-how" and designs.Amounts paid to people or entities related to the taxpayers do not give way to the right to the deduction.The base corresponding to this concept may not exceed the amount of one million euros.
Obtaining the certificate of compliance with the quality assurance standards of the series ISO 9000, GMP or similar, not including the costs related to the implementation of these standards.
A tener en cuenta:
Expenditure on technological innovation is considered to be expenditure incurred by the taxpayer insofar as it is directly related to these activities and is actually applied to the carrying out of these activities, and is specifically identified by project.
Are research and development and technological innovation those corresponding to activities carried out in Spain or in any member state of the European Union or the European Economic Area.
Therefore, if, in relation to a research project, activities are carried out in countries or territories not included in a Member State of the European Union or within the European Economic Area, the expenses incurred cannot form part of the deduction, but all expenses incurred in Spain or in any of those States, linked to the said project, will be subject to deduction.
Amounts paid for the performance of such activities in Spain or in any Member State of the European Union or of the European Economic Area, on behalf of the taxpayer, individually or in collaboration with other entities, shall also be considered as research and development and technological innovation expenses.
As they cannot result in a same expenditure applying the deduction in more than one company, the third party that materially carries out the activity on behalf of another it does not have the right to said deduction.
The deduction base will be reduced by the amount of the subsidies received for the promotion of these activities and attributable as income in the tax period.