Oriented to companies of traditional sectors, art. 35 of RD 4/2004 modified by Law 4/2008, establishes deductions for Technological Innovation by samples:
A sample in these sectors, understood as the result of the activities carried out for the development of a set of prototypes potentially convertible into a new product, has a fiscal consideration of technological innovation so that the expenditure associated with these activities is deductible by 12%.
The regulations establish that the development of a sample prototype consists of 4 phases:
1. Conception and capture of trends
2. Design and definition
3. Materialization of prototypes
4. Pre-series, marketing and distribution
Only the expenses associated with phases 2 and 3 would be tax deductible.