{"id":96247,"date":"2023-01-09T13:44:58","date_gmt":"2023-01-09T12:44:58","guid":{"rendered":"http:\/\/euro-funding.com\/?p=96247"},"modified":"2026-04-07T09:31:31","modified_gmt":"2026-04-07T07:31:31","slug":"reduced-times-getting-motivated-reports-imv","status":"publish","type":"post","link":"https:\/\/euro-funding.rwdesarrollos2.es\/en\/blog\/reduced-times-getting-motivated-reports-imv\/","title":{"rendered":"Binding reasoned reports for accreditation of R&#038;D"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"96247\" class=\"elementor elementor-96247 elementor-93747\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-615025bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"615025bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fdd3e3b\" data-id=\"7fdd3e3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5747acc8 elementor-widget elementor-widget-spacer\" data-id=\"5747acc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d2eb95f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d2eb95f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-604b95d7\" data-id=\"604b95d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b37c058 elementor-widget elementor-widget-heading\" data-id=\"1b37c058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Binding reasoned reports  <br>for certifying R&amp;D<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4937c639 elementor-widget elementor-widget-spacer\" data-id=\"4937c639\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e2e526f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e2e526f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-59073bab\" data-id=\"59073bab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46ae7bcc elementor-widget elementor-widget-image\" data-id=\"46ae7bcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"324\" src=\"https:\/\/euro-funding.rwdesarrollos2.es\/wp-content\/uploads\/2022\/11\/informe-motivado.jpg\" class=\"attachment-large size-large wp-image-93752\" alt=\"Binding reasoned report\" srcset=\"https:\/\/euro-funding.rwdesarrollos2.es\/wp-content\/uploads\/2022\/11\/informe-motivado.jpg 850w, https:\/\/euro-funding.rwdesarrollos2.es\/wp-content\/uploads\/2022\/11\/informe-motivado-300x114.jpg 300w, https:\/\/euro-funding.rwdesarrollos2.es\/wp-content\/uploads\/2022\/11\/informe-motivado-768x293.jpg 768w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e80144b elementor-share-buttons--view-icon elementor-share-buttons--skin-framed elementor-share-buttons--color-custom elementor-share-buttons--shape-square elementor-grid-0 elementor-widget 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256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M459.37 151.716c.325 4.548.325 9.097.325 13.645 0 138.72-105.583 298.558-298.558 298.558-59.452 0-114.68-17.219-161.137-47.106 8.447.974 16.568 1.299 25.34 1.299 49.055 0 94.213-16.568 130.274-44.832-46.132-.975-84.792-31.188-98.112-72.772 6.498.974 12.995 1.624 19.818 1.624 9.421 0 18.843-1.3 27.614-3.573-48.081-9.747-84.143-51.98-84.143-102.985v-1.299c13.969 7.797 30.214 12.67 47.431 13.319-28.264-18.843-46.781-51.005-46.781-87.391 0-19.492 5.197-37.36 14.294-52.954 51.655 63.675 129.3 105.258 216.365 109.807-1.624-7.797-2.599-15.918-2.599-24.04 0-57.828 46.782-104.934 104.934-104.934 30.213 0 57.502 12.67 76.67 33.137 23.715-4.548 46.456-13.32 66.599-25.34-7.798 24.366-24.366 44.833-46.132 57.827 21.117-2.273 41.584-8.122 60.426-16.243-14.292 20.791-32.161 39.308-52.628 54.253z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-18728c30\" data-id=\"18728c30\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c39755d elementor-widget elementor-widget-spacer\" data-id=\"5c39755d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f2e7f12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f2e7f12\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3db35fa5\" data-id=\"3db35fa5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c59351c separador-4-izq elementor-widget elementor-widget-heading\" data-id=\"6c59351c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">REDUCE PREPARATION TIMES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c64eeae elementor-widget elementor-widget-text-editor\" data-id=\"c64eeae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/euro-funding.rwdesarrollos2.es\/en\/services\/rd-tax-deduction\/\">Tax deductions for R&amp;D activities<\/a> are one of the instruments used by the General State Administration to encourage companies to invest in R&amp;D and innovation. In recent years, the Ministry of Science, Innovation and Universities <strong>has reduced the time required to obtain the Binding Reasoned Reports (IMV)<\/strong>, an instrument that provides greater legal certainty to companies in the event of a possible tax inspection.<\/p><p>At the end of each year, the Ministry issues a notification granting a reduced period to submit all the documentation necessary for the assessment of the BVIs for the previous tax year.<\/p><p>The requirement to provide the documentation will be sent 11 months after the close of the corresponding tax year, which in entities with a tax year that coincides with the calendar year, will bring this notification forward to the beginning of December, thus reducing the deadline for obtaining the IMVs.<\/p><p>Therefore, Euro-funding believes<strong> it is necessary to start identifying projects<\/strong> eligible for tax deductions for R&amp;D&amp;I activities as soon as possible. Companies have a shorter period of time to complete the entire certification process necessary to obtain the Binding Reasoned Report, with the advantage of obtaining the certificate more quickly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65046be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65046be\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-891f176\" data-id=\"891f176\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e1e932 separador-4-izq elementor-widget elementor-widget-heading\" data-id=\"7e1e932\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">WHAT ARE THE TAX DEDUCTIONS FOR R&amp;D?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd4a5b elementor-widget elementor-widget-text-editor\" data-id=\"2cd4a5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Spanish system of tax deductions for R&amp;D&amp;I is one of the most favourable in the world: the tax deduction for <strong>R&amp;D activities<\/strong> can reach 42% of the expenditure incurred (even more if the personnel participating in the project is dedicated almost exclusively to R&amp;D activities). The <strong>deduction for technological innovation (TI)<\/strong> activities is a more modest, but equally appreciable, 12% of the expenditure incurred.<\/p><p>The tax advantages offered by this tool have also been increased in the new wording of the Corporate Income Tax Law (Law 27\/2014), which introduced the possibility of monetising the deduction, even if there is no tax liability, by accepting a 20% reduction in the amount.<\/p><p>These advantages, together with the purely technical and strategic advantages obtained by companies that are committed to R&amp;D to improve their competitiveness, mean that <strong>business spending on R&amp;D continues to increase year after year<\/strong>, as can be seen in the data provided by the National Statistics Institute (INE). Expenditure on internal R&amp;D reached 14,946 million euros in 2018, which represents 1.24% of Gross Domestic Product (GDP) and represents an increase of 3% over the previous year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c1d21c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c1d21c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8f00888\" data-id=\"8f00888\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e975be3 separador-4-izq elementor-widget elementor-widget-heading\" data-id=\"e975be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BENEFITS OF THE BINDING REASONED OPINION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5848b elementor-widget elementor-widget-text-editor\" data-id=\"3c5848b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In order to provide companies with greater legal certainty regarding the tax deductions generated and\/or applied, the Ministry of Science, Innovation and Universities offers taxpayers the possibility of <strong>obtaining a Binding Motivated Report (IMV), which certifies the tax qualification associated with a project<\/strong>.<\/p><p>At Euro-funding we have been helping companies to obtain public funding for their R&amp;D&amp;I projects for more than 20 years, serving more than 1,300 clients and managing funding applications for 35,000 projects. In the field of tax deductions, <strong>our client portfolio includes from some of the main Spanish companies in the Ibex-35<\/strong> to small start-ups, covering a wide range of sectors such as automotive, pharmaceuticals, construction, energy, aeronautics, information and communications technologies, manufacturing and agri-food, among others.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d2c338 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d2c338\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-49b809e9\" data-id=\"49b809e9\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-683aef69 elementor-widget elementor-widget-spacer\" data-id=\"683aef69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f3d6760 separador-4bl elementor-widget elementor-widget-heading\" data-id=\"7f3d6760\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Consult the viability of your projects<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edf816c elementor-align-center elementor-widget 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invest&#8230;<\/p>\n","protected":false},"author":74,"featured_media":93752,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[130,231],"class_list":["post-96247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-innovacion","tag-innovation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Binding reasoned reports for accreditation of R&amp;D<\/title>\n<meta name=\"description\" content=\"Tax deductions for R&amp;D activities are one of the instruments used by the General State Administration to encourage companies to invest in R&amp;D and innovation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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