{"jurisdiction":{"name":"Spain","slug":"spain","code":"ES","region":"Europe"},"program":{"label":"Deduccion por I+D+i","headline":"25-42% with monetization","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":71,"rank":8,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":75,"refundability":68,"breadth":76,"ease":58}},"authority":{"name":"Agencia Tributaria (AEAT)","shortName":"AEAT","url":"https://sede.agenciatributaria.gob.es"},"primarySources":[{"label":"Agencia Tributaria","url":"https://sede.agenciatributaria.gob.es","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/spain"},"canonical":{"standards":"https://www.creditindex.org/standards/spain","calculator":"https://www.creditindex.org/calculator/spain","directory":"https://www.creditindex.org/directory/spain","facts":"https://www.creditindex.org/standards/spain/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:25:03.770Z"}