The certification of R&D&i Projects is a service aimed at increasing the legal security with which companies can apply tax deductions on corporate income tax if they carry out R&D&i activities.
The main objective of this certification is to obtain a Motivated Binding Report (IMV) from the Administration (currently, the MICIU – Ministry of Science, Innovation and Universities) that offers legal security against the Tax Agency regarding the qualification of the project.
Companies can also use this certification as a means of accrediting the correction of deductions already applied and not motivated, or as a tool to improve the internal control of their research activity.
There are 4 approaches to this certification depending on when it is requested with respect to the status of the project:
An evaluation prior to the execution of the project, which determines both the nature of the activities to be carried out and the coherence of the budget assigned to each of them.
In cases in which Certification of Ex-Ante Content has been obtained (prior to the execution of the project), once the first annuality has been executed, the possible deviations from the initial planning will be evaluated and an accounting evaluation of the expenses associated with this first execution will be done.
The nature of the project activities will be established and their implementation will be assessed, as well as the expenditure presented and the budget of future annualities (if any). In addition, an accounting evaluation of expenses associated with the executed annuity for which certification is requested will be carried out.
Having previously carried out a Certification of Content, the successive years of the project will be certified under this modality, carrying out a technical-economic evaluation of the possible deviations and carrying out the accounting evaluation of the corresponding expenses.