R&D&I deductions: monetise software development in your company

If your company develops software, algorithms, apps or technology systems, you can access one of the most powerful tax deductions in the Spanish system: the R&D&I deduction.

How much can you deduct?

• Research and Development (R&D): 25% of the year's expenses. Up to 42% if you exceed the average of the previous 2 years.
• Technological Innovation (TI): 12% of expenses.

Can I get it paid in cash?

Yes. If the company does not have enough tax liability to apply the deduction, it can request monetisation: the Tax Agency refunds the amount in cash (capped at €1 million a year).

Do I need a binding report?

It is highly advisable to obtain a binding reasoned report from the CDTI, which shields the deduction against inspections. At DPL Asesores we manage the whole process.