Spanish R&D&I Tax Deductions
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 itemsValue
The statutory R&D deduction includes a 25% base rate and higher treatment for qualifying excess expenditure, subject to the law.
Equity
0%
Provider
Spanish R&D&I Tax Deductions
Type
government-benefits
checklistEligibility
1 items- check_circleFounders and startups eligible in ES
directions_runHow to Apply
2 steps- 1
Review Spanish R&D&I Tax Deductions country rules and eligibility.
- 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.