ABT Spanish Desk | Deduction and R + D + i bonuses
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The tax deduction for R + D + i is one of the main instruments for the promotion of business innovation. This tax incentive is based on deduction in the corporate tax for the realization of Research and Development and / or Technological Innovation projects. This incentive has a horizontal nature, and its application is free and general.


The Spanish system of tax deductions for R + D + i is one of the most favorable in the world. The percentage of deduction of this incentive can reach 59% of the expense incurred for R + D projects, and up to 12% in projects qualified as Technological Innovation (IT).


We help our clients in obtaining tax deductions throughout the process, from the definition of the best tax strategy to the defense of incentives if necessary, through the preparation of technical and economic documentation as the application and follow-up of the Binding Motivated Report.

The Bonuses in the corporate contribution of the Social Security contribution by research personnel assigned exclusively to R + D + i activities is a non-tax incentive, linked to the hiring and maintenance of employment with exclusive dedication to R + D + i activities. D + i The recipients are the taxpayers of corporate tax (including those that are partially exempt)…


The bonuses in the social security quota for personnel dedicated to R + D + i suppose a bonus of 40% in the business contributions to the Social Security contributions for the research staff, which can reach 4,000 euros in savings per person and year.


Advice for reduction in Social Security fees for personnel dedicated to R + D


ABT-Spanish Desk advises its clients throughout the process to achieve this incentive, participating from the identification stage of the company’s staff that can benefit from these bonuses to the defense of the incentive if necessary, passing through the definition of the R + D + i activities in which R + D + i personnel have participated.