Do you need to justify your investment in R&D&I? At ACERTA, we prepare rigorous technical and accounting reports to validate projects and expenses to third parties, using objective and traceable criteria.
The technical and accounting reports on R&D&I are essential documents for companies that need to justify their investment in research, development, and innovation to third parties, as well as analyze the technical and economic consistency of the expenses associated with their projects.
At ACERTA, we carry out independent technical and economic assessments that enable us to determine the nature of R&D&I projects and and/or the consistency of their associated expenses, for companies that need to justify their investment in R&D&I to a third party or to rigorously quantifyrigorous R&D&I, providing security, traceability, and documentary clarity.
The preparation of technical reports and accounting reports allows for the structured verification of both the technical content of projects and the correct allocation of associated costs.
The technical assessment is carried out in accordance with the applicable legislation, analyzing the activities carried out and their fit within the concepts of research, development, and innovation.
The economic valuation is carried out by a technician and the ROACV reviews the supporting documents for the expenditure.
ACERTA provides companies with various technical and accounting reports, tailored to the characteristics and needs of each project:
These documents allow provide solid justification for the research, development, and innovationcarried out by the organization.
Companies often require technical and accounting reports on R&D&I in different contexts where it is necessary to provide objective, structured, and defensible justification for their projects and associated expenses.
Some of the most common cases are:
Having well-founded reports reduces risks, reinforces legal certainty, and provides greater technical soundness to the documentation submitted.
For a technical or accounting report on R&D&I to be truly useful and defensible before third parties, it must meet a series of minimum criteria for quality and technical rigor.
A solid report should include:
The absence of these elements can weaken the validity of the report and create risks in review, verification, or inspection processes.
Projects are evaluated by rating activities individually, justifying these ratings in accordance with the definitions of R&D&I set out in Article 35 of the revised text of the Corporate Income Tax Law (Law 27/2014), always adapting them to the specific novelty of the project.
Research is defined as planned original inquiry aimed at discovering new knowledge and greater understanding in the scientific and technological fields.
Development consists of applying research results or other scientific knowledge to create or substantially improve products, processes, or services.
Technological innovation refers to the application of existing knowledge to obtain new or significantly improved products, processes, or services, even when they do not involve scientific research per se.
The documentation may vary depending on the project, but it usually includes technical reports, descriptions of activities, financial and accounting information, work reports, contracts, invoices, and any other supporting documentation that justifies the activities and associated expenses.
Companies use technical and accounting reports on R&D&I to justify investments in research, development, and innovation, support tax deductions, certify eligible expenses, or provide documentary security to third parties.
ACERTA carries out technical and economic assessments to determine the nature of R&D&I projects and the consistency of their expenses. We offer technical, technical-economic, and ROAC reports, adapted to the applicable legislation and the specific needs of each company.
These reports can be used to justify R&D deductions in the event of inspections or disputes with the Spanish Tax Agency (AEAT), as well as within the framework of regional regulations, such as those of Navarre, Guipúzcoa, Álava, and Bizkaia.
The duration of the process depends on the complexity of the project, the volume of information available, and the type of report requested. ACERTA analyzes each case individually to define realistic deadlines that are tailored to the characteristics of each project.
If you have any questions, comments or suggestions, please do not hesitate to contact us.
