In the current context of boosting business innovation, tax deductions for R&D&I activities have become an essential tool for companies that are committed to technological development. Within this framework, the Binding Reasoned Report (BRI) is the key document that guarantees the legal certainty of these deductions before the Tax Administration.
Companies from all sectors can benefit from this mechanism, as long as they accredit their projects through recognized certifying entities, such as ACERTAaccredited by ENAC for the certification of R&D&I projects and bonuses for research personnel.
What is a Binding Reasoned Report (BRI)?
The Binding Reasoned Report is a document issued by the Ministry of Science, Innovation and Universities that officially certifies that a project meets the technical requirements to be considered research, development or technological innovation (R&D&I).
This report is binding before the Tax Agency, which means that the company can apply the derived tax deductions with full legal certainty. In other words, the IMV acts as a legal guarantee that validates the corporate income tax deductions associated with innovative projects.
The process of obtaining the MVI requires a prior technical certification issued by an accredited independent entity, such as ACERTA, which evaluates the technological nature of the project and its degree of innovation. This certification is the basis on which the Ministry issues the final report.
Tax benefits of the CDTI Motivated Report
When the reasoned report is processed through the Center for Technological Development and Innovation (CDTI), the procedure is expedited and the institutional backing of the project is reinforced. In this case, the CDTI Motivated Report confirms that the evaluated activities meet the scientific and technical requirements to be considered R&D&I, allowing companies to access important tax deductions.
Among its main advantages are the following:
- Total legal certainty in the event of possible tax inspections or audits.
- Compatibility with Social Security bonuses for research personnel, regulated by Royal Decree 475/2014 and updated by RD-Law 1/2023.
- Optimization of the economic return of innovative projects by combining deductions and bonuses.
- Increased competitiveness for companies that invest in knowledge and technological development.
According to the latest data from the Ministry of Science, Innovation and Universities, in 2023 more than 7,400 companies and 135,000 researchers benefited from these incentives, demonstrating the growing impact of public policies to promote R&D&I in the Spanish business fabric.
How to request the Binding Reasoned Report step by step
The request for the Binding Reasoned Report requires rigorous technical and documentary preparation. To this end, companies must prepare a descriptive report of the projects, justify the R&D&I activities and have the technical certification of an accredited entity.
ACERTA accompanies companies throughout the application process, offering a comprehensive service that includes:
- Initial evaluation of the project, identifying the activities that can be considered R&D&I according to the Ministry's criteria.
- Independent technical certification, accredited by ENAC, which validates the scientific and technological content of the project.
- Advice and support in the submission of documentation to the Ministry of Science or CDTI, ensuring that the dossier meets all formal and technical requirements.
- Follow-up of the processing until the issuance of the Binding Reasoned Report.
In this way, organizations can apply their tax deductions with total security and take advantage of the benefits of current legislation on innovation.
Complementarity with bonuses for research personnel
The Binding Reasoned Report can be combined with the Social Security rebates for research personnel, another incentive regulated by the RD 475/2014 and recently updated by RD-Law 1/2023.
These bonuses allow a reduction of up to 50% of the contribution for common contingencies of workers exclusively dedicated to R&D&I. In addition, there are additional bonuses of 5% for young researchers under 30 years of age and 5% for female researchers, which can be accumulated up to an additional 10%.
Thanks to ACERTA' s experience in both mechanisms - tax deductions through MVI and bonuses for research personnel - companies can maximize their tax benefits and strengthen their investment in innovation in a safe and efficient way.
Why count on ACERTA as an accredited certifier?
With more than 20 years of experience, ACERTA is an independent certification body with a firm commitment to quality and excellence. It is accredited by ENAC to certify R&D&I projects and Social Security bonuses for research personnel, offering high value-added services that help companies comply with regulations and optimize their tax incentives.
The team of experts at ACERTA combines technical knowledge, regulatory rigor and continuous support so that each organization can access all the advantages that the law makes available to them. Its accreditation by ENAC reinforces the confidence and validity of the certificates issued, both before the CDTI and the Ministry of Science.
Legal certainty for innovation projects
The Binding Motivated Report is a key instrument for any company that is committed to innovation and seeks to make its investment in R&D&I profitable with tax guarantees. Through ACERTA's independent technical certification, organizations can access secure deductions, complementary bonuses and a greater economic return on their technological projects.
Investing in innovation not only boosts competitiveness, but also contributes to the country's scientific and technological progress. Having the support of an accredited and experienced entity such as ACERTA is the best way to do it with confidence and security.
If your company wishes to obtain the Binding Motivated Report with guarantees, you can contact the ACERTA team through our R&D&I project certification page.
Frequently Asked Questions Frequently Asked Questions
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The Binding Reasoned Report (IMV) is an official document issued by the Ministry of Science that certifies that a project meets the technical requirements for R&D&I and allows tax deductions to be applied with full legal certainty before the Tax Agency.
It guarantees the correct application of tax incentives in corporate income tax and avoids risks in tax inspections. -
To request a Binding Reasoned Report, you must:
1. Prepare the technical report for the R&D&I project.
2. Obtain technical certification issued by an ENAC-accredited entity.
3. Submit the application to the Ministry or through the CDTI.
4. Wait for the official issuance of the IMV.
Prior certification is mandatory and constitutes the technical basis of the report. -
R&D&I certification is a technical report issued by an accredited entity that evaluates the scientific or technological nature of the project.
The Binding Reasoned Report is the official document issued by the Ministry that is binding on the Tax Authorities and guarantees the application of tax deductions with maximum legal certainty.
Certification is the preliminary technical step; the IMV is the definitive legal guarantee.