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Open - Rolling Basisgovernment-benefits

Spanish R&D&I Tax Deductions

domainSpanish R&D&I Tax DeductionsverifiedVerified · Sep 20
Funding / Offer
The statutory R&D deduction includes a 25% base rate and higher treatment for qualifying excess expenditure, subject to the law.
scheduleDurationDeadline: See program page
pie_chartEquity1-7 days
eventStatusOpen - Rolling Basis
schedule
Duration
Deadline: See program page
pie_chart
Equity
1-7 days
payments
Funding
medium
military_tech
Selectivity
Competitive

infoAbout this program

Spain’s corporate-tax regime provides deductions for qualifying R&D and technological innovation activities under the statutory R&D&I rules. The AEAT explains eligible activities, documentation and how deductions are applied or carried forward.

inventory_2What's Included

4 items
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Value

The statutory R&D deduction includes a 25% base rate and higher treatment for qualifying excess expenditure, subject to the law.

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Equity

0%

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Provider

Spanish R&D&I Tax Deductions

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Type

government-benefits

checklistEligibility

1 items
  • check_circleFounders and startups eligible in ES

directions_runHow to Apply

2 steps
  1. 1

    Review Spanish R&D&I Tax Deductions country rules and eligibility.

  2. 2

    Apply at https://sede.agenciatributaria.gob.es/Sede/en_gb/impuesto-sobre-sociedades/deducciones-beneficios-fiscales-impuesto-sociedades/deducciones-incentivar-realizacion-determinadas-actividades.html.

helpFAQ

tagTags & categories

#Government benefits#R&D, tax-credit, Spain