R&D&i project certification
What is it?
The certification of R&D&i projects is a technical and accounting evaluation that allows companies to identify and obtain tax deductions for Research and Development (R&D) or Technological Innovation activities.
This certification is probably the main tax incentive for companies, allowing them to apply deductions on different expenditure items in a single certification – including personnel participating in R&D&i activities, depreciation of assets and equipment, fungible material dedicated to R&D&i or expenses for collaborations with universities, Public Research Organizations or Technology Centres.
Legal framework
- Royal Legislative Decree 4/2004, which approves the Consolidated Text of the Corporation Tax Law (TRLIS).
- Royal Decree 1432/2003, which regulates the issuance of “Informes Motivados” related to compliance with scientific and technological requirements.
Who is it for?
This certification is designed for all those organizations that conduct R&D&I activities.
In OCA Global (Certification Institute) we have extensive experience in the evaluation and certification of R&D&i projects, so that companies can request their “Informe Motivado Vinculante” to MINECO (Spanish Ministry of Economy, Industry and Competitiveness).
