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Certification of R&D&I Projects

Certification of R&D&I Projects

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Maximum reliability in the certification of R&D&I Projects

This allows for the identification of company activities that could be considered R&D&i, whilst providing access to significant tax deductions.

The Certification of Projects of R&D&i from AENOR allows companies or organisations, regardless of their size or economic sector, to identify their activities that could be considered R&D&i.

This certificate provides access to tax deductions laid out in the Corporation Tax Act for R&D&i activities, as defined in article 35 of the amended text of said act (RDL 4/2004 and its updates), allowing for the acquisition of the reasoned report of the Ministry of the Economy and Business, binding for the Treasury (Royal Decree 1432/2003, of 21 November, which governs the issuance of reasoned reports regarding compliance with scientific and technological requirements, for the purposes of applying and interpreting tax deductions for research, development and technological innovation activities, along with its amendments).

It is not compulsory to apply for the reasoned report, however, if a voluntary application is made, the corresponding certificate must be presented.

Standard UNE 166001 is a guide for the correct management of projects under the framework of R&D&i. The certification of projects of R&D&i in accordance with this standard, allows companies to get extra points in tenders with different Administrations (on national, regional and local levels), demonstrating that they have their own certified technologies to use in the subject matter of the tender.

The Standard UNE 166001 and/or the Royal Decree 1432/2003 are references to define, document and develop R&D&I projects including aspects related to project management and to the subsequent exploitation of results.

The Certification of Projects of R&D&i it can be of three types:

  • Contents Certificates. Project compliance is determined with Royal Decree 1432/2003 and/or the standard UNE 166001 and, through a technical report in accordance with the Corporate Income Tax Law, the content is established for R&D and Project Innovation.
  • Contents and execution certificate. For projects in execution or completion stage. In addition to that covered in the first type, the execution of the project and corresponding costs incurred is verified.
  • Certification of Follow-up. For projects over several years. The annual execution of the project and the maintenance of its nature is verified (R&D and/or IT) via the study of possible technical-economic deviations.

The UNE standard 166001 is of particular value for any organisation that carries out R&D&I activities, regardless of its size or activity.

Certificate of the R&D&i  project to be presented together with the corresponding technical report and accounting audit in the Ministry of the Economy, Industry and Competitiveness (for tax deductions) or the Ministry of Public Works (for tenders).​​

AENOR is accredited for the certification of R&D&I projects. Since 2002 AENOR has issued more than 3,400 certificates of R&D&I projects.​

AENOR has highly qualified staff, both in technical and financial auditing. Together with its network of experts from Spain's main universities and research centres, this allows AENOR to certify projects in 97 scientific-technological areas.