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I+D+i deduction · Spain

Illustrative planning only. Pair outputs with counsel and published standards in the compliance library. Prefer the guided path? Decide path (US / UK / Canada).

Spain · I+D+i deduction; illustrative, not tax advice. Slug: spain

How this is modeled

Time savings = doc hrs × engineers × 52 × 70% × $75/hr.

Program value (proxy) = annual R&D × 15%.

Jurisdiction-specific rules vary. Not tax advice.

Hours saved / yr

2,184

Time value (illustrative)

$163,800

Program proxy

$315,000

Total annual illustrative value: $478,800

Primary sourcesOfficial
AEAT logo
Agencia Tributaria (AEAT)

Administering authority · agenciatributaria.gob.es

Last verified 2026-07 · AEAT · authority homepage