When companies conduct research and innovation activities in collaboration with the University of Oviedo and employ university research groups as R&D and Innovation service providers through research contracts, they can benefit from a range of incentives provided for in existing legislation.
The legal basis to support R&D and Innovation activities, applicable to business contracts with universities and public research centres, is contained in Article 35 of the Corporate Income Tax Law 4/2004.
Incentives for businesses:
- Application of deductions on corporate tax, from 25% to 12%, of expenditure and investment in R&D and Innovation activities.
- Payment of the Social Security contributions of research staff
- The deduction also applies to activities directly undertaken by the company or consortium
Types of tax deductions for R&D and Innovation activities
- The deduction is 30% for R&D activities, while the deduction for technological innovation activities is 12%. Besides the tax deduction for R&D activities, there is an additional deduction of 20% for staff costs to the entity applicable to qualified researchers exclusively assigned to R&D activities.
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