Tax deductions

R&D&I

The tax deduction for R&D&I in the Corporate Tax stands out as a key policy to enhance business competitiveness. According to current regulations, these tax benefits can represent up to 59% of the expenses incurred in research, development, and innovation activities carried out by the company. This results in a significant saving on the corporate tax liability.

At Biconsulting, we understand the strategic importance of these tax deductions and how they can make a difference in the growth and viability of your business.

Discover how to make the most of the tax benefits for R&D&I and boost your company’s competitiveness. Our team will guide you through the process of obtaining these benefits and maximizing the return on your investments in innovation.

PHASE 1

Development of the project documentation
8-10 weeks

Study and analysis of R&D&I projects

Development of technical documentation

Development of economic documentation

Review and validation by the client

PHASE 2

Certification by an entity accredited by ENAC
6-8 weeks

Submission of documentation to the certification entity

Technical evaluation by an accredited expert

Economic-financial evaluation by a ROAC auditor

Issuance of the R&D&I certificate

PHASE 3

Motivated report from the MEIC (Ministry of Economy, Industry, and Competitiveness) binding before the Ministry of Finance.

Request for the Binding Motivated Report

Submission of the project documentation to MICINN (Ministry of Science and Innovation)

Evaluation by MICINN (Ministry of Science and Innovation)

Issuance of the motivated report

Advantages

Discover the key advantages that drive investment in R&D&I.

Flexibility for Sectors

Applicable to any company from any sector subject to Corporate Tax.

Immediate Results

It generates immediate economic effects on the company's income statement.

Broad Compatibility

Compatible with incentives such as the transfer of intangibles (Article 23 or Patent Box) and with grants.

Freedom in Application

The tax deduction is proportional to R&D&I expenses, with an application period of up to 18 years, without competitive restrictions.

Legal Security

Maximum legal security with the Motivated Report. We optimize your tax return on R&D&I activities, providing you with the highest level of legal certainty.