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.
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 (MICINN) issues binding qualifying-activity reports (Informes Motivados Vinculantes) under Royal Decree 1432/2003 that provide legal certainty against AEAT challenge. Deduction rates: 25% of qualifying R&D expenses (42% on the portion exceeding the two-year average), plus 17% on full-time researcher personnel and 8% on R&D-specific tangible/intangible investments. Technological Innovation activities qualify at 12%. Unused deductions carry forward up to 18 years; under Article 39.2 LIS, excess R&D credit may be monetized (cash refund from AEAT at a discount) where tax liability is insufficient to absorb it.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.