UNE 166001​ R&D&i projects. Documentary preparation to get reasoned reports.

When companies and health centres have to invest in R&D&i, they need the certainty that the Tax Agency will not object to the tax benefits that they intend to apply before making the appropriate investments.

The Royal Decree 1432/2003 regulates the issuance by the Ministry of Science and Technology of reasoned reports regarding the fulfilment of scientific and technological requirements for the application and interpretation of tax deductions for research, development and technological innovation activities, establishing the regulatory framework.

Reasoned reports are not mandatory to access tax deductions. Still, they offer companies legal certainty that the Tax Agency will not question the nature of R&D or technological innovation of the projects presented. For this, they must be certified according to the UNE 166001 standard.

The UNE 166001 standard is a guide for the correct management of R&D&i projects. It also makes it possible to identify those projects that can be considered as R&D&i. Finally, it allows the organisation to obtain better public tenders scores (General of the State, Autonomous and local).

The UNE 166001 standard is specially designed for its application in SMEs and the planning of R&D&i projects.

But how does the company identify R&D&i projects? A project is considered R&D&i when the company allocates its resources and means to:

• Acquire new scientific and technological knowledge beneficial to the organisation,
• Develop new technologies or improve current ones,
• Applies new technological developments to the products or processes it produces or manufactures.

The functions of OAK in this area are, together with the staff of the organisation:

• Preparation of the technical report according to UNE 166001,
• Assistance and support in the project certification process,

The certificates issued by the certification authority can be:

1. – Certificate of contents where we must determine the project’s conformity with the R.D. 1432/2003 and/or the UNE 166001 standard.
2. – Certification of contents and execution (applicable to projects in implementation or completed). The aspects of the certificate, the project’s performance, and the expenses incurred in it are considered.
3. – Follow-up certification (applicable to multi-year projects). It is necessary to demonstrate the project’s annual execution, the maintenance of its nature (R + D), and the technical-economic coincidence with the project presented.