Oriented to companies of traditional sectors, art. 35 of RD 4/2004 modified by Law 4/2008, establishes deductions for Technological Innovation by samples:

  • Textile
  • Footwear
  • Wood and furniture
  • Toys
  • Leather

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.

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