THEY REPRESENT THE SYNERGY OF SAVINGS FOR THE COMPANY.
SUBSIDIES:
DEFINITION:
The subsidy is an aid that is materialized with the capital contribution either as non-recoverable grants or loans bearing low interest or zero.
The subsidies for Research, Development and Innovation are regulated according to the managing organization of the subsidies.
Each subsidy program can be managed at regional, national and European level.
The autonomic grants generally depend on the government of the Community.
The characteristics to be met by the project to subsidize it depend on the managing body . Cooperation with other companies, the firm characteristics, size etc are appreciated.
ADVANTAGES FOR THE COMPANY:
The benefits of subsidized R+ D+i are:
1. They are proportional to the expenditure by activities in R+ D+i .
2. They are compatible with the deductions obtained by the same activity: Synergy Savings.
3. Guidance to companies on new opportunities embodied into the aid programs that are being launched.
4. They provide a good image of the company facing the authorities and society in general.
TAX DEDUCTIONS:
DEFINITION:
The deduction is an exception to the tax framework to encourage certain activities through additional relief to expenditure already accounted for in the income statements.
Tax credits for R+D+i activities are state-regulated by Article 33 of Law 43/1995 of 27 December Corporation Tax.
ADVANTAGES FOR THE COMPANY:
The benefits of tax deductions with respect to other vias of funding for R+D+i are:
1. They produce an immediate financial impact.
2. They are proportional to the expenditure by activities in R+D+i.
3. They respect the decision-making autonomy of the company for its innovation strategy.
4. They are compatible with the grants obtained by the same activity.

