Skip to main content
Practical Manual of Companies 2021.

Deduction base

  • The base of the deduction will be constituted by the amount of the period's expenses on technological innovation activities that correspond to the following concepts:

    1. Technological diagnosis activities aimed at the identification, definition and orientation of advanced technological solutions, regardless of the results in which they culminate.

    2. 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 manufacturing , testing, installation and use of a product, as well as the production of textile samples, 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 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.

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

    Keep in mind:

    • Technological innovation expenses are considered to be those incurred by the taxpayer insofar as they are directly related to said activities and are effectively applied to their implementation, and are specifically individualized by projects.

    • Research and development and technological innovation expenses are considered to be 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 be part of the deduction, but Yes, all expenses incurred in Spain or in one of those States, linked to said project, will be subject to deduction.

    • The amounts paid to carry out said activities in Spain or in any Member State of the European Union or the European Economic Area will also be considered research and development and technological innovation expenses, at the request of the taxpayer, individually or in collaboration with other entities.

      Since the same expense cannot be caused by the application of the deduction in more than one entity, the third party that physically carries out the activity on behalf of another does not have the right to said deduction.

  • The base of the deduction will be reduced by the amount of subsidies received to promote said activities and chargeable as income in the tax period.