Monetization and funding
We identify, calculate, and apply tax deductions for R&D&I, reducing your corporate income tax liability with technical, financial, and legal certainty.
A Comprehensive Overview of Tax Deductions for R&D&I
We turn your investment in innovation into tax savings
Tax deductions for R&D&I allow companies to reduce their corporate income tax liability for expenses associated with research and development or technological innovation projects. However, to claim these deductions, companies must identify the project, classify it correctly, justify the costs, and document each phase.
At ELZABURU, we analyze a company’s innovation activities from three perspectives: technical, economic, and legal. We determine which projects qualify as R&D or technological innovation, review which expenses can be included in the deduction base, and calculate the applicable incentive.
We also examine the best approach for each company: direct application against corporate income tax, public monetization, or private monetization options, as appropriate.
Our methodology covers the entire process: identification, calculation, justification, review, certification, and obtaining Binding Reasoned Reports if the project requires them, with full traceability and legal certainty in the event of an audit.
R&D&I Tax Deduction Services
Application and Justification of Tax Deductions
Identification of R&D&I Projects
We analyze the company's operations to identify projects, developments, or technological improvements that may qualify for tax credits for R&D or technological innovation.
Technical Evaluation of the Project
We examine the nature of each project to distinguish between R&D activities, technological innovation, and routine maintenance, support, or minor adaptation tasks.
Calculation of the Taxable Base
We review the costs associated with the project, ranging from personnel expenses and external collaborations to servers, cloud services, and other deductible expenses related to its implementation.
Technical and Economic Justification
We prepare technical reports, financial documentation, and supporting evidence to ensure that the deduction is applied with precision, traceability, and legal certainty.
Certification and Binding Reasoned Report
We coordinate the project’s certification through an ENAC-accredited entity and, when applicable, obtain the Binding Reasoned Report as official confirmation of the project’s technical qualification.
Assistance in the Event of an Inspection
We assist your company with reviews, clarifications, or subsequent requests, providing technical, financial, and documentary support throughout the entire process.
Key Figures
Tax Savings with Traceability and Legal Certainty
We determine whether your project qualifies as R&D or Technological Innovation in order to calculate the applicable corporate income tax deduction: up to 59% for R&D and 12% for TI.
59%
Maximum deduction for R&D projects
12%
Tax Deduction for Technological Innovation (TI) Projects
Team specializing in R&D&I tax credits
Our Experts
Other services related to R&D&I tax credits
Strategic innovation consulting
We plan which R&D&I incentives to implement, when to apply them, and how to combine them to maximize their return.
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Social Security rebates for research personnel
We identify and justify Social Security tax credits for personnel engaged in R&D&I activities.
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R&D grants and public funding
We identify, apply for, and justify public aid and grants to fund R&D&I projects.
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Funding and incentives for cultural projects
We structure financing for cultural projects by combining tax incentives, public grants, private investment, and other funding sources.
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Our Experts' Perspective
How to Properly Classify Your Investments and Take Advantage of R&D&I Tax Deductions.
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We discussed the ruling that upholds the Binding Reasoned Report (IMV).
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From patents, trademarks, and copyrights to technology, contracts, data protection, and IP disputes. We analyze your needs, assign them to the most qualified professional, and provide you with a response in less than 24 hours.