Technological innovation:
These will be all those activities whose result is a technological advance that leads to new products, processes or substantial improvements to existing ones. They must be novel activities or incorporate an essential change or modification in the basic and intrinsic characteristics of the product, which has not been developed until now.
Expenses incurred in technological innovation activities, including diagnostic activities aimed at the search for advanced technological solutions, will be deductible, regardless of the results.
The applicable deduction percentage will be 12% of the expenses incurred in the tax period for this concept.
Development of work for access to and application of tax deductions:
In order to access these tax deductions, an exhaustive analysis is carried out, consisting of checking the project eligible for the deduction, verifying at first whether it is an activity considered to be research and development or a technological innovation.
Once this has been verified, from a technical point of view, the specific activities carried out during the tax year will be analysed, in order to finally identify which expenses are eligible for deduction.

The application of these deductions is made using elements regulated by the applicable regulations, which may include economic and technical reports, qualification reports, Binding Reasoned Reports and, in some cases, external certifications. 2. SOCIAL SECURITY BONUSES FOR RESEARCH PERSONNEL
Thanks to this service, the client will be able to obtain direct savings for companies that carry out RDI activities, gaining access to Social Security bonuses for research personnel assigned to the development of these activities, provided that they dedicate the bulk of their working day to RDI.
A rebate of 40% of the amount paid monthly to the Social Security for Common Contingencies is established for this type of worker.
The average saving that can usually be obtained for each worker is around 250-300 €/month. The average saving that can usually be obtained for each worker is around 250-300 €/month.
It is important to bear in mind that not all personnel can be considered eligible for subsidies, excluding those workers who carry out management tasks, those who carry out support and maintenance tasks, as well as personnel in charge of the installation and configuration of commercial software.
From 10 or more subsidised workers, the applicable regulations require the provision of a Binding Reasoned Report to the TGSS, which guarantees the correct application of the subsidies in accordance with the law. Obtaining this IMV will involve a certification process carried out by an entity accredited for this purpose by ENAC (Spanish National Accreditation Body).