R&D&i Tax Deduction (Deducción I+D+i)
Offers Spain based companies tax deduction support that reduces costs for technology and innovation projects.
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 fiscal year. There is no competitive application process; eligibility is self-assessed against statutory criteria defining qualifying R&D activities and technological innovation.
The deduction rates are structured in layers: 25% on base R&D expenditure, rising to 42% on incremental R&D spend exceeding the applicant's two-year rolling average, plus an additional 17% on the salaries of personnel dedicated exclusively to R&D, and 8% on qualifying R&D capital investment. Technological innovation (IT) activities attract a separate 12% deduction. Unused deductions carry forward up to 18 years under Article 35 LIS. Where the credit exceeds tax liability, Article 39.2 LIS permits a monetization option — a discounted cash refund — making the incentive accessible even to loss-making innovators. For legal certainty, applicants may obtain a binding Informe Motivado Vinculante from the Ministry of Science and Innovation (MICINN) under Royal Decree 1432/2003, which shields the deduction claim from AEAT audit challenge.
The incentive is sector-agnostic and available to any Spanish corporate income taxpayer conducting qualifying R&D or IT activities in Spain. It is particularly material for capital-intensive innovators in sectors such as biotechnology, advanced manufacturing, software, energy, and hardware, where incremental rate uplift and the researcher-salary bonus amplify the benefit. The primary strategic consideration is securing the Informe Motivado before filing, which, while not mandatory, provides the strongest procedural protection against reclassification by tax authorities.
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.
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