News Info News

This news article was originally written in Spanish. It has been automatically translated for your convenience. Reasonable efforts have been made to provide an accurate translation, however, no automated translation is perfect nor is it intended to replace a human translator. The original article in Spanish can be viewed at Investigación y desarrollo: una actividad financiada por la administración

Research and development: an activity funded by the Administration

Alex l. Iturriza
norgestión.bi@norgestion.com • www.norgestion.com
15/04/2003
The activities of research and development carried out by the company may be funded 90% finance through the reduction of the tax burden on the tax on society
Technological improvement of processes and products, through research, development and technological innovation, is presented as a necessary objective in the present and future of Spanish companies.

In the previous issue was an analysis of the research activities and in this article are dealt with the tax aspects of the so-called "development".

The reading of the normative Prosecutor suggests that activities of r & d (research, development and technological innovation) required as a prerequisite the existence of an organization within the company to perform tasks of research, development and technological innovation.

Regarding the concept of development, understood as the implementation of the outcome of the investigation or any other scientific knowledge for the manufacture of new materials or products, the design of new products or production systems as well as the substantial technological improvement of materialsproducts, processes or pre-existing systems.

This activity includes the realization of new products or processes in a plane, scheme or design, as well as the creation of a prototype non-tradable and the initial demonstration or pilot projects, provided that they cannot become or be used for industrial applications or commercial exploitation.

The design and the preparation of the sample for the launch of new products will also be included.

The deduction for development activities has no regulation specific or different from the research, which is why we refer to the previous issue, being, as I say, both the deduction and the limits exactly the same for both activities.

In summary form, it should be recalled that there is a deduction of 30% of the expenditure in r & d, plus 50% additional for the excess of this type of expenditure on the average of the same in the two previous exercisesplus another 10% cumulative costs on the recruitment of qualified researchers and law enforcement projects at universities, Centre innovation, etc.

It should be noted that the expenditure incurred on r & d tax incentive consists, on the one hand, the account as spending more for the company and, on the other, and in addition, in the application to these costs of the percentage indicatedby lowering the fee to join the corporate income tax. In this way, we could say that in the best case 90% of the costs of r & d of a company finances them administration, via an impairment in taxation

Suscríbase a nuestra Newsletter - Ver ejemplo

Password

Select all

Autorizo el envío de newsletters y avisos informativos personalizados de interempresas.net

I authorize the sending of communications from third parties via interempresas.net

He leído y acepto el Legal notice y la Data protection policy

Responsable: Interempresas Media, S.L.U. Purpose: Subscription to our newsletter(s). User account management. Sending emails related to the same or related to similar or associated interests.Retention: for the duration of the relationship with you, or as long as necessary to carry out the specified purposesTransfer: Data may be transferred to other group companies for internal management purposes.Rights: Access, rectification, opposition, deletion, portability, limitation of processing and automated decisions: contact our DPD. If you consider that the processing does not comply with the regulations in force, you may lodge a complaint with the AEPD.More information: Data protection policy

REVISTAS

VÍDEOS DESTACADOS

  • VOLLMER VHybrid 260

    VOLLMER VHybrid 260

  • MonoThread – SFSE y SGF: Roscado con precisión

    MonoThread – SFSE y SGF: Roscado con precisión

TOP PRODUCTS

NEWSLETTERS

  • Newsletter Metal

    17/09/2024

  • Newsletter Metal

    16/09/2024

Highlighted links

Easyfairs Iberia - MetalMadridNebext - Next Business Exhibitions, S.L. - Advanced Machine ToolsIndustry LIVEFundación FicobaAspromec - Asociación de profesionales para la competitividad del mecanizado

Latest news

Featured companies

OPINIÓN

OTRAS SECCIONES

Services