CONTEXT
A technology company with constant and highly specialized innovative activity
Virtual Cable It is a Spanish technology company specializing in the development of solutions safe for the digital transformation of the workplaceThrough its own platform UDS EnterpriseThe company develops virtual desktop infrastructure (VDI) solutions fully adapted to the needs of each user.
Its commitment to personalization, flexibility, and constant adaptation to new technological environments has led the company to maintain a innovation-intensive activityThrough the evolution of UDS Enterprise, Virtual Cable has incorporated developments related to desktop virtualization, integration with cloud, hybrid, and multicloud environments, compatibility with new service providers, improved connectivity protocols, multi-factor authentication, advanced security mechanisms, and optimizations for performance, scalability, and user experience. All of this has allowed the platform to continue adapting to increasingly complex infrastructures and the specific needs of different user profiles.
Precisely that dynamic of recurring technological evolution The fact that its platform relied on functional, architectural, and security developments beyond ordinary software maintenance made it necessary to analyze which part of that activity could be included in the tax incentives linked to technological innovation.
TECHNICAL APPROACH
Identify and correctly structure innovative activity
The work began with several sessions alongside the Virtual Cable technical and management team for understanding technological developments that were being carried out internally.
From there, a comprehensive technical and fiscal analysis of the various projects and evolutions developed by the company, with the objective of to identify which developments could benefit from the tax incentives provided for R&D&I projectsdifferentiating them from ordinary tasks of maintenance, support, correction or minor adaptation of the software.
One of the key points was to assess whether These developments should be approached as R&D projects or as technological innovationAfter reviewing the scope of the work and the degree of improvement incorporated, it was determined that the most appropriate approach was to structure them as technological innovation projects.
Based on that rating, the work began economic analysisThe task was to identify which costs were linked to the projects and could be included in the basis for the deduction. This required close collaboration with the company's technical and financial teams, reviewing personnel involved, time commitments, external collaborations, and other expenses necessary for the execution of the developments.
With all that information The technical and economic base was structured necessary for Virtual Cable to be able to apply, in its Corporate tax, tax deductions corresponding to their technological innovation activities, whose regulation and application are set out in article 35.2 of the Corporate Income Tax Law.
In parallel, work was also carried out on the Virtual Cable's certification as an innovative company Based on the AENOR EA0047 specification, which establishes that certain indicators must be met, distributed across the areas of human resources, economic and financial resources, innovation methods, organization of process results, and job creation in R&D&I. In the case of Virtual Cable, this recognition allows for the institutional reinforcement of the company's innovative character and provides coherence to the incentive strategy linked to its recurring technological activity.
RESULT
An incentive structure aligned with the company's innovative capacity
As a result of the project, Virtual Cable was able to apply tax deductions corresponding to 12% of expenses classified as technological innovation, in accordance with the terms provided for this type of activity in the Corporate Income Tax Law, thus optimizing the resources invested in the development and continuous evolution of its platform.
Obtaining this certification also entailed a Official recognition of Virtual Cable's innovative capacity and to the technological work that the company has been continuously developing for years, reinforcing its position within the national innovation ecosystem and facilitating a better articulation of the different public instruments of support for R&D&I.
In addition, the project allowed the company to establish a internal methodology for identifying, documenting, and structuring future technological developments from a dual technical and economic perspective. In this way, the company was able not only optimize the investment for tax purposes already completed, but also to lay the foundations for to manage their future lines of innovation in a more organized way.
José Miguel Sanabria, R+D+i consultant
José Miguel Sanabria, consultant in the area of ELZABURU Innovation Funding, has led the project of analysis and structuring of the tax incentives applied by Virtual Cable.
Specializing in innovation financing, José Miguel regularly participates in projects related to the identification, analysis and technical defense of innovative developments, assisting companies in both the application of tax deductions and in obtaining certifications and accreditations linked to innovation.
