R&D&i Taxation
What is
the objective?
Taking advantage of the different tax benefits that the Spanish regulations establish for the innovative activities of the companies, increasing the profitability of their R&D&i activity and the economic returns obtained, all this minimizing the risk of returns and sanctions for an improper use of the tax instruments.
What value do we provide?
artica+i is an Engineering and Technological Consultancy company, which added to our experience of 15 years in Innovation Taxation, and 25 years in Projects for Food-Nutrition, IT and related sectors, allows us to offer the following differential benefits:
- Qualify from the beginning the R&D or Technological Innovation activities in a correct and precise way, which reduces risks derived from a review by the Tax Agency, that is, we reduce the tax uncertainty.
- The correct identification and qualification of activities that can benefit from tax deductions, allows to obtain the maximum economic return, by not leaving out activities that require a deep knowledge of the technology and processes of the company.
What do we do in this area?
Taxation
Tasks
We help our clients implement the most favourable tax deductions derived from carrying out R&D&i activities, under the existing legal framework, and limiting the risks.
To do this, we carry out the following tasks:
- Comprehensive assistance in R&D&i taxation: design of an optimal tax strategy for the company.
- Dialogue and coordination with the tax advisors of each Company.
- Prior tax study and annual risk analysis: Pre-qualification of technical activities of the R&D&i project and calculation of taxable bases for each tax year.
- Preparation of the documentary support for the tax incentives identified in accordance with the regulations included in RD 1432/2003
- Management of R&D&i Tax Certification by ENAC-accredited entity
- Request and management of reasoned reports, binding for the Tax Agency and monitoring until they are issued by the competent public administration (Ministry of Science and Innovation CDTI)
Taxation
Tax instruments that we work
artica+i offers a comprehensive management of the R&D&i tax instruments existing in Spain for its application by companies, including:
- Application of the tax deductions generated by the realization of R&D or IT project.
- Application of the additional tax deductions by the presence of qualified research staff assigned exclusively to R&D activities in companies.
- Application of tax deductions generated by investments in ítems of tangible and intangible fixed assets, exclusively for R&D activities.
- Request for the advance payment of tax deductions for R&D&i that have been generated in tax periods starting from January 1, 2013 (Law 14/2013 of support to Entrepreneurs and their Internationalization), a figure known as Tax Monetization.
- Study of the Social Security benefits of the research staff dedicated exclusively to R&D&i activities
- Study of the Patent Box incentive or 60% tax relief on profits from the sale or rental of certain intangible assets generated within the framework of an innovative activity
- Study of new sources of private funding for R&D&i: Technological Patronage or Tax Lease for INNOVATIVE SME: application and obtainment of the Innovative SME Seal for the compatibility of research staff deductions and bonuses.
CONTACT US
We advise you on everything
Contact us
now
C/ Musgo 2. Edificio Europa II. Bajo B. 28023. Madrid. Spain
91 357 07 98
info@articai.es