ALCÁZAR, is a firm based on service tailored to the client. The mission of this firm is to protect, manage, optimise and develop the interests of our clients.
In this context, one of the services with the greatest economic advantages for our clients are the economic benefits that our clients can obtain in the event of carrying out R&D&I activities, either in the form of tax deductions for R&D&I and/or reductions in Social Security contributions for common contingencies.
1. R&D&I TAX DEDUCTIONS
These corporate income tax deductions, which can reach up to 42% of the expenditure associated with research and development projects, are applied directly to the full amount of this tax, in companies that carry out and develop an activity considered to be research and development, or technological innovation, as the case may be. All types of companies may have access to them.
Research + Development:
These are those activities which, in terms of research, involve original and planned research, aimed at discovering new knowledge whose results can be developed in the research of other knowledge, designs, products or processes, and which can lead to a substantial technological improvement.
The basis for the deduction is the amount of expenditure attributable to research and development.
The general deduction percentage applicable will be 25% of the expenses incurred for this concept, which may be increased to 42% in certain cases.
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 R&D&I 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 R&D&I.
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.
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).
In ALCÁZAR you will find a large team of experts with extensive experience in R+D+i projects, with the excellent collaboration of engineers specialising in the field.