Tax Authorities as well as individual companies need a reliable system that provides objective and homogeneous information to demonstrate the innovative component of projects and activities.
Accredited certification provides a system that enables the creation of a climate of confidence and greater certainty, both for companies seeking to make investment decisions, and for Tax Authorities in assessing tax reductions that are available to Spanish companies that promote the practical application of policies designed by the public authorities for promoting R&D&I.
Operating in technologically advanced sectors is both a challenge and an opportunity for Spanish companies. In this framework, global competitiveness, investment in research, technological development and innovation are increasingly the key elements of business development and maintaining competitiveness, which will progressively contribute to the country’s economic growth and the improvement of social welfare.
Some of the tools the Administration can use to promote business innovation include tax incentives and bonuses. These tools are aimed at encouraging private sector initiatives and implementing them without limiting companies innovative fields.
ENAC, the Spanish Accreditation Body (ENAC). delivers accreditation in the following Research, Development and Innovation (R&D&I) related fields:
- Certification of R&D&I projects: The bodies accredited by ENAC provide a technical report to qualify the nature and costs of the R&D&I activities of a project, enabling companies to request an R&D&I content and costs report from the Ministry of Economy and Competitiveness. This report is binding on the Tax Authorities and therefore provides the company with certainty by qualifying the nature of the R&D activities. Royal Decree 1432/2003, published in Spain’s Official Gazette, allowances in social security contributions for investigators.
- Research staff R&D&I activity certification: The bodies accredited by ENAC certify that staff participate full-time and exclusively in R&D&I activities, enabling the report to be obtained for Social Security bonus contributions or corporate tax deductions for this type of activity. Royal Decree 475/2014, about reductions to the social security contributions of research personnel.
- Innovative SMEs and Young Innovative Company certification: The bodies accredited by ENAC certify the organization’s innovative character and the SMEs condition, if it is needed. Subsequently the Ministry of Economy and Competitiveness will recognise these organizations with the official seal of “Innovative SME” and including them in the Registry for that purpose and so they may benefit from tax incentives. Therefore the bonus contributions are fully compatible with the research staff deduction system application for R&D activities. Royal Decree 475/2014, about reductions to the social security contributions of research personnel.
- R&D&I Management Systems certification: This enables organisations, regardless of their size or their economic sector, to improve their innovation resource management, as the ability to innovate is a company resource that must be managed efficiently. Such management is a business process oriented towards organizing and managing the available human, technical and financial resources. Based on UNE 166002:2014 Standard.
Further information is available from the Spanish Ministry of Economy and Competitiveness (in Spanish).