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Form 100. Personal Income Tax Declaration 2018

9.9.2.2.2. For expenses and investments in research and development and technological innovation activities

  • FOR EXPENSES AND INVESTMENTS IN RESEARCH AND DEVELOPMENT ACTIVITIES AND TECHNOLOGICAL INNOVATION

    Deduction percentages

    1) Carrying out research and development activities will give the right to make a deduction from the full fee of 25 per 100 of the expenses made 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 per 100 will be applied ##1##up to said average, and 42 per 100 over the excess with respect to it.

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

    To determine the basis of the deduction, the amount of research and development expenses will be reduced by 65 percent of the subsidies received to promote said activities and chargeable as income in the tax period.

    2) For investments in elements of tangible and intangible assets, excluding real estate or land, provided that they are exclusively used for research and development activities, they will give the right to a deduction of 8 per 100 .

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

    The elements in which the investment is materialized 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.

  • FOR EXPENSES ON TECHNOLOGICAL INNOVATION ACTIVITIES

    Carrying out technological innovation activities will give the right to make a deduction of 12 per 100.

    Basis of deduction

    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 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 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 persons or entities linked to the taxable person will not give 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 series, GMP or similar, without including those expenses corresponding to the implementation of said standards.

    The expenses must correspond to activities carried out in Spain or in any Member State of the European Union or the European Economic Area. Likewise, the amounts paid to carry out said 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 of the deduction, the amount of expenses in technological innovation activities will be reduced by 65 percent of the subsidies received for the promotion of said activities and chargeable as income in the tax period.

CONCEPT OF RESEARCH AND DEVELOPMENT (art. 35.1.a LIS)

research will be considered original and planned research that seeks to discover new knowledge and greater understanding in the scientific or technological field.

development is considered to be the application of research results or any other type of scientific knowledge for the manufacture of new materials or products or for the design of new processes or production systems, as well as for the substantial technological improvement of pre-existing materials, products, processes or systems.

The materialization of new products or processes in a plan, scheme or design will also be considered a research and development activity, as well as the creation of a first non-marketable prototype and initial demonstration projects or pilot projects. Provided that they cannot be converted or used for industrial applications or for commercial exploitation. The design and preparation of the sample book for the launch of the new products will also be included.

research and development activity is considered to be the conception of advanced "software", provided that it represents significant scientific or technological progress through the development of new theorems and algorithms or through the creation of operating systems and new languages, or whenever it is intended to facilitate disabled people's access to information society services. Usual or routine activities related to the software are not included.

In addition to what was previously indicated, the exclusions applicable to the deduction must be taken into account.

CONCEPT OF TECHNOLOGICAL INNOVATION (art 35.2 a) LIS)

technological innovation will be considered the activity whose result is the obtaining of new products or production processes, or substantial improvements to existing ones. New products or processes are considered to be those whose characteristics or applications are substantially different from those that existed previously, from a technological point of view.

This activity will include the materialization of new products or processes in a plan, scheme or design, as well as the creation of a first non-marketable prototype and initial demonstration projects or pilot projects, and textile samples, from the footwear industry, of tanning, leather goods, toys, furniture and wood. Provided that they cannot be converted or used for industrial applications or for commercial exploitation.

In addition to what was previously indicated, the exclusions applicable to the deduction must be taken into account.

RESEARCH AND DEVELOPMENT AND TECHNOLOGICAL INNOVATION: EXCLUSIONS

EXCLUSIONS (art. 35.3 LIS)

The following activities will not be considered research and development or technological innovation activities:

  1. Activities that do not involve a significant scientific or technological novelty.

    In particular, routine efforts to improve the quality of products or processes, the adaptation of an existing product or production process to specific requirements imposed by a customer, periodic or seasonal changes except textile and clothing industry samples. footwear, tanning, leather goods, toys, furniture and wood, as well as aesthetic or minor modifications to existing products to differentiate them from other similar ones.

  2. The activities of industrial production and provision of services, or distribution of goods and services.

    In particular, the planning of productive activity; the preparation and start of production, including the setting of tools and those other activities other than those described in letter b) of section "base and percentage of deduction" corresponding to the deduction for expenses on technological innovation activities, the incorporation or modification of facilities, machines, equipment and systems for production that are not affected by activities classified as research and development or innovation; the solution of technical problems of interrupted production processes; quality control and standardization of products and processes; social science prospecting, market research and the establishment of networks or marketing facilities; the training and formation of personnel related to said activities.

  3. The exploration, drilling or prospecting for minerals and hydrocarbons.