Certification of projects of r & d allows companies and agencies, regardless of their size or of the sector economic to which they belong, identify the activities carried out, likely to be considered r & d.
This certificate facilitates access to the tax deductions provided for in the law of the tax of companies for r & d (art. 35 of the Royal Decree 4/2004, of 5 of March, which approves the revised text of the law of corporation tax), allowing the obtaining of the report motivated the Ministry of economy and competitiveness, binding on the Ministry of finance (Royal Decree 1432/2003, of 21 November, which regulates the issuance by the Ministry of economy and competitiveness of motivated reports relating to scientific and technological requirements, for the purposes of the application and interpretation of tax deductions for research and development and technological innovation activities, and its modifications).
This report allows you to justify the deductions tax by r & d facing the Ministry of Hacienda and administrations public, providing total legal certainty in its application in corporation tax.
Norm UNE 166001 and RD 1432/2003
The standard UNE 166001 It is a guide for the proper management of r & d projects.
Certification of projects in accordance with this standard enables companies from the construction sector get extra score in tenders for public works in the Ministry of public works, to demonstrate that you there are technologies certified for use in the work it opts to which.
The standard UNE 166001 or the Royal Decree 1432/2003 they are the references to define, document and develop r & d projects, including aspects relating to the management of the project and the subsequent exploitation of results.
Types of certification of projects r & d
The certification of r & d projects can be of three types:
Certificate contents. Determines the conformity of the project with the Royal Decree 1432/2003 or the standard UNE 166001 and sets, technical report in accordance with the law of the tax of companies, the r & d and innovation of the project content.
Certification of contents and execution. For projects in progress or completed. In addition to that is included in the first type is verified the implementation of the project and the expenses incurred in the same.
Certification tracking. For multi-annual projects. Verifies the annual project implementation and maintenance of your nature (R & d and/or IT) through the study of technical deviations possible.
THAT YOU OFFERED BY BUROTEC
- Technical advice in the selection of the project that you want to perform and the preparation of necessary documentation, in order to comply with the requirements established by the Royal Decree 4/2004 to be considered a research project, development or technological innovation.
- Assistance in the search for an entity accredited by ENAC is able to certify the type r & d project that is being carried out.
- Accompaniment during certification of the project r & d, performed by the entity accredited selected.
- Technical assistance in all the procedures necessary to realize before the certification body, the Ministry of economy and competitiveness and the Ministry of finance and public administration.
Ask for information about your need, an expert in technical solutions team assess the scope of your project and will propose you improvements that enable you to obtain the certification. Contact in the phone 0034 91 3768950 , or send a fax 0034 91 3730152 either by e-mail firstname.lastname@example.org