Finance goes one step further on the momentum for the modernization of enterprises
The concept of technological innovation (IT) is wider than the r & d. In fact, the deduction for r & d has a restricted field which requires the existence of an inquiry which pursues discover a higher understanding within the scientific and technological, and requires a significant novelty from the objective point of viewi.e., it should be a new product or new process on the market. On the other hand, the concept of IT includes those technologically significant and substantial improvements, and even include subjective news, i.e. those who are taking care that it is a novelty from the point of view of the taxable person, even if it is a product which already exists in the market.
The percentage of deduction on the amount of the expenses of the period in technological innovation activities is as follows:
The 15% for projects which deal with universities, government agencies research or centres for innovation and technology, recognized and registered as such according to RD 2.609/1996, of 20 December.
10% For expenses:
-Industrial design and engineering of production processes, which will include the design and the preparation of plans, drawings and supports designed to define the descriptive elements, characteristics of operating and technical specifications necessary for the manufacture, testing, installation and use of a product.
-Acquisitions of technology in the form of patents, licenses, "know-how" and designs. The basis for this concept may not exceed the amount of 500,000 euros per year.
-Obtaining the certificate of compliance with the standards of series ISO 9000, GMP quality assurance or similar, not including those expenditure related to the implementation of these standards.
This deduction has the same limits that which was already in previous articles for r & d, is deducted from the share to pay in the IS, while there is no set limit of 35%. However the above this limit rises to 45% when the amount of the deduction for r & d exceed 10% of the full fee minorada.
Amounts not deduced by inadequacy of fee may apply in the 15 years successive and immediate.
Leafy regimes
In the three historical territories of the Basque country the deduction is equal to the State except in the joint control which is in any case of 45%. The common territory not deduced by inadequacy of fee amounts can apply in age 15 successive and immediate
