R&D&I PROJECTS

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Despite the Spanish tax system being one of the most favourable among the OECD (Organisation for Economic Cooperation and Development) countries in terms of tax deductions for activities relating to research, development and technological innovation, it is surprising to see the low number of companies that make use of such incentive.

Ignorance of the existence of these deductions, the difficulty to identify and qualify R&D&I activities, the belief that it is necessary to have an R&D department, or the difficulty to document projects conducted and expenses incurred, have generated a sort of legal insecurity feeling and fear of a subsequent tax inspection.

AENOR's R&D&I Project Certification enables companies and institutions, irrespective of their size or economic sector, to identify the activities carried out that can be considered as relating to R&D&I. This certificate facilitates access to established tax deductions, enabling to obtain the report from the Ministry of Industry, Tourism and Trade, which is binding on the Treasury (Royal Decree 1432/2003 and further updates).

UNE 166001:2006 standard and RD 1432/2003 are the points of reference used to define, document and develop R&D&I projects including aspects relating to project management and the subsequent exploitation of results.

The R&D&I Project Certificate can be of three types:

- Content certificate. The project is established in conformity with RD 1432/2003 and/or UNE 166001 and the R&D&I content of the project is determined by means of a technical report in accordance with the Corporate Tax Law.

- Content and execution certificate. For those projects under execution or already completed. In addition to what was included under the first type, the execution and the expenses incurred in the project are verified.

- Follow-up certification. For projects lasting several years. The annual execution of the project and the maintenance of its nature (R&D and/or TI) are both verified by means of a study of potential deviations.

* AENOR also certifies as technological innovation projects the manufacture of prototypes for collections of samples in the textile and shoe industry, in accordance with provisions established in Law 23/2005, dated 18 November, regarding tax reforms aiming at enhancing productivity.

AENOR is accredited by ENAC, Spanish National Accreditation Body, to issue R&D&I project certificates which are valid in order to obtain the report from the Ministry of Industry, Tourism and Trade (RD 1432/2003 and further updates).