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R&D&I fiscal regime

The Spanish legislation in matters of R&D&I taxation is one of the most favourable of the European environment, as it allows recovering a high percentage of the expenditure.


The legal standard recognises the same right of applicability with no distinction between small and big enterprises.


The implementation of reductions is nowadays limited as it is necessary to count on expert collaboration in order to act with safety and full awareness.


AZTECA offers the necessary technical and fiscal safety, so that the incentives will produce the expected effect in their maximum degree. We achieve this by carrying out a technical and accounting assessment, which will determine if the project is going to be classified as research, development or technology innovation, following the requirements of the Spanish Royal Decree 4/2004.

R&D&I Project Certification - Explanatory report
Implementation of R&D&i Tax system for current tax year
Project analysis applied on unexpired tax years

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