R&D&i Tax Deduction (Deducción I+D+i)
Funds Deducción Innovation Incentive, Spanish innovation work tax credit for companies reducing corporate tax through documented innovation spending.
About
The Deducción por actividades de investigación y desarrollo e innovación tecnológica (Deducción I+D+i) is Spain's main R&D tax incentive, established by Article 35 of Ley 27/2014 (Corporate Income Tax Act). It is not a grant — it is a deduction claimed by Spanish corporate taxpayers on their annual Impuesto sobre Sociedades return. AEAT administers and audits the claims; the Ministry of Science (M…
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Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.