Technological Patronage operations involve the partial co-financing of R&D projects through structures based on the assignment of tax credits by means of the creation of an Economic Interest Grouping (EIG). Three key stakeholders are, therefore, involved in the process: the development or research company, the EIG and the Patron or investor. The instrument is based on article 35 of Law 27/2014 issued by the Directorate-General for Taxation in its replies to the binding consultations V2213/2014, V3384/2014, V4897/16 and V1824/18.
Technological Patronage allows companies engaged in R&D&I projects to obtain partial financing of up to 40 % in the case of R&D (Research and Development) and up to 20 % in the case of TI (Technological Innovation).
At the same time, it provides a significant return to Patrons and private Investors through the application of tax credits that reduce their Corporate Income Tax in less than six months.
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