Certification of R+D+i Projects
The certification of R+D+i Projects allows access to tax deductions and bonuses, improving competitiveness and ensuring efficient management of innovation
Maximum reliability in the certification of R+D+i Projects
It makes it possible to identify the activities that can be considered R+D+i in companies and facilitate access to important tax deductions.
AENOR's R+D+i Project Certification allows companies and organisations, regardless of their size or the economic sector to which they belong, to identify the activities they carry out, which can be considered R+D+i.
This certificate facilitates access to the tax deductions provided for in the Corporate Income Tax Law for R+D+i activities, as defined in Article 35 of the revised text of the Corporate Income Tax Law (RDL 4/2004 and updates), allowing the obtaining of the reasoned report from the Ministry of Economy and Business , binding on the Ministry of Finance (Royal Decree 1432/2003, of 21 November, which regulates the issuance of reasoned reports relating to compliance with scientific and technological requirements, for the purposes of the application and interpretation of tax deductions for research and development and technological innovation activities, and its amendments).
The request for the reasoned report is voluntary, but if requested, the presentation of the corresponding certificate is mandatory.
The UNE 166001 standard is a guide for the correct management of R+D+i projects. The certification of R+D+i projects in accordance with this standard allows companies to obtain extra points in tenders from the different Administrations (General State, Autonomous and Local), by demonstrating that they have their own certified technologies for use in the object of the tender.
The UNE 166001 Standard and/or Royal Decree 1432/2003 are the references for defining, documenting and developing R+D+i projects, including aspects related to project management and the subsequent exploitation of the results.
The Certification of R+D+i Projects can be of three types:
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Certificate of contents. The conformity of the project with Royal Decree 1432/2003 and/or the UNE 166001 standard is determined and the R+D and Innovation content of the project is established by means of a technical report in accordance with the Corporate Income Tax Law.
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Certification of contents and execution. For projects in execution or completed. In addition to what is included in the first type, the execution of the project and the expenses incurred in it are verified.
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Follow-up certification. For multi-year projects. The annual execution of the project and the maintenance of its nature (R+D and/or IT) are verified through the study of possible technical-economic deviations.
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A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
Title Example
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
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