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R&D&i Tax Deduction (Deducción I+D+i)

R&D&i Tax Deduction (Deducción I+D+i)

Offers Spain based companies tax deduction support that reduces costs for technology and innovation projects.

OpenAgencia Estatal de Administración TributariaSpain
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About

The Deducción I+D+i is Spain's corporate income tax incentive under Article 35 of the Ley del Impuesto sobre Sociedades (LIS), administered through the annual tax return filed with the Agencia Estatal de Administración Tributaria (AEAT). It provides tax deductions on qualifying research and development and technological innovation expenditures incurred by Spanish corporate taxpayers in the 2026 fi…

What this grant funds

Corporate tax deduction on qualifying research, development, and technological innovation expenditures incurred by Spanish corporate taxpayers, filed annually via the Impuesto sobre Sociedades return with no competitive call.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Timeline

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Last verified: 24 Jul 2026Source: sede.agenciatributaria.gob.es