Agencia Estatal de Administración Tributaria

Connects Agencia Estatal de Administracion Tributaria through statutory processing and audit of innovation-related tax relief claims.

AEAT (Agencia Estatal de Administración Tributaria) is Spain's national tax authority. It administers Spain's corporate income tax system — including the R&D tax credit (Deducción I+D+i) under Article 35 of Ley 27/2014 — but does not issue grants or run competitive calls. AEAT's role is tax collection, compliance, and auditing tax returns; the qualifying-activity certification for the R&D deduction is issued by the Ministry of Science (MICINN), not AEAT. Companies realize the benefit through their annual Impuesto sobre Sociedades (corporate income tax) return.