R&D&I Certification for Requesting Binding Reasoned Reports

At ACERTA, we evaluate the R&D&I carried out by research staff, issuing the certification required to request the corresponding Binding Reasoned Report. 

Do you need to certify an R&D&I project or research staff?

At ACERTA, we certify R&D&I projects and the activities of research staff in order to request, when applicable, the Binding Reasoned Report.

Tell us what you need using the form, and our technical team will contact you to explain the scope and documentation required to begin the certification process.

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What do you need to certify?

Research personnel bonuses

If your company has staff dedicated to R&D&I activities, it may be eligible for reductions in employer Social Security contributions, provided that the established requirements are met. 

At ACERTA, we evaluate the activities carried out, the dedication of the research staff, and the supporting documentation, and we issue the corresponding certification to verify compliance so that the client can request, when applicable, the Binding Reasoned Report.

Certification of R&D&I Projects

We independently assess whether a project's activities qualify as research, development, or technological innovation and, where appropriate, analyze the consistency of the associated expenses. 

Certification allows you to request a Binding Reasoned Opinion in order to claim R&D&I tax deductions with greater legal certainty. 

What is a Binding Reasoned Report?

The Binding Reasoned Report is a document issued by the competent authority that provides legal certainty regarding the technical classification of R&D&I activities. 

It may be linked to two types of tax incentives tax: 

  • Tax Deductions for for R&D&I projects in the corporatecorporate income tax. 
  • BSocial Security rebates for research staff. 

ACERTA does not issue the Binding Reasoned Report. As an accredited certification body, ACERTA conducts the independent evaluation and issues the technical certification required for enable the client to apply for the IMV.  

Certification of R&D&I Projects

ACERTA independently assesses whether the activities carried out can be classified as research, development, or technological innovation and, where appropriate, analyzes the consistency of the associated expenses. 

Certification allows companies to demonstrate the scientific and technological nature of the project and to request a Binding Rationale Report in order to claim R&D&I tax credits with greater legal certainty. 

What does ACERTA evaluate?

  • The scientific or technological innovation of the project. 
  • The technical challenges and uncertainties addressed. 
  • The activities carried out and the results obtained. 
  • Evidence demonstrating the project's implementation. 
  • The classification of activities as R&D or technological innovation. 
  • The consistency of related expenses, when included in the requested scope. 

Based on the results of the evaluation, ACERTA issues the corresponding certification so that the company can request, when applicable, the Binding Reasoned Report. 

Research personnel bonuses

These tax credits allow employers to reduce their Social Security contributions for employees engaged in R&D&I activities who meet the established requirements. 

To demonstrate that these guidelines have been properly implemented, sufficient evidence of the R&D&I carried out, the time commitment of the staff, and compliance with the applicable conditions. 

What does ACERTA evaluate?

  • The activities and commitment in R&D&I carried out by the research staff. 
  • Documentation and supporting evidence. 
  • Compliance with the applicable technical requirements. 

As a result of the evaluation, ACERTA issues the corresponding technical certification to support the application of the incentive and to enable the client to request the Binding Reasoned Report when necessary. 

Why Get Certified Through ACERTA?

An organization accredited by ENAC. 

Independent evaluation. 

Technical team specializing in R&D&I. 

Experience with projects and research staff. 

Personalized and friendly service. 

FREQUENT QUESTIONS

The IMV is issued by the General Secretariat for Innovation of the Ministry of Science, Innovation, and Universities. ACERTA conducts the independent evaluation and issues the technical certification required to apply for it.

  • The IMV for R&D&I projects classifies the activities carried out as research, development, or technological innovation for the purposes of tax deductions. 
  • The IMV, which oversees performance bonuses, evaluates whether research staff meet the applicable requirements and their dedication to R&D&I activities. 

Not in all cases. Whether it is required depends on the type of incentive and the specific circumstances of the company. In the case of research staff bonuses, it is mandatory under certain circumstances established by the regulations.

They may be compatible in the cases provided for by the regulations, provided that the requirements established for each incentive are met. 

The documentation required depends on the type of certification and its scope. It may include technical reports, a description of activities, a list of personnel, time-use reports, evidence of implementation, and financial documentation. 

The CDTI may issue Binding Reasoned Reports regarding certain projects that have received funding through its support programs. The applicable procedure depends on the aid received and the characteristics of the project. 

You can indicate this on the form. Our team will review the initial information and let you know the scope of certification that applies to your request. 

Would you like to request a quote or do you have any questions about this service?

Our team can analyze your case and guide you through the requirements, necessary documentation, and steps to begin the process with ACERTA. Contact us for a free consultation, and we'll respond within 24 hours.

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Please note that our technical services are not intended for individuals, except in the case of training courses.