AENOR certifies textile, footwear, furniture, wood, toy and leather samples as technological innovation. This certificate is required to request the corresponding reasoned report, issued by the Ministry of the Economy and Business, which is binding for the Treasury, and facilitates access to tax deductions.
Of the four stages that make up a sample: (1) conception and trend capture, (2) design and definition, (3) prototype construction and (4) carrying out pre-production, marketing and distribution, only stages 2 and 3 are covered by the certificate (and the corresponding tax deduction). The certificate is accompanied by a report issued by an expert on the content and costs of the demonstration sample, and an accounts audit which can be provided by the company or requested from AENOR.
It is not compulsory to apply for the reasoned report, however, if a voluntary application is made, the corresponding certificate must be presented.
Textiles, footwear, furniture, wood, toys and leather.
Certificate to be submitted in conjunction with the corresponding technical report and accounts audit to the Ministry for Economic Affairs, Industry and Competition in order to obtain a reasoned report that is binding upon the Treasury.
Once the process to certify the samples has been submitted, AENOR will award the corresponding Sample Prototype Certificate.
AENOR is accredited by the ENAC to certify sample prototypes. Since this type of certification was created in 2007, AENOR has issued more than 300 sample certificates.