🔍 ATTENTION INNOVATIVE BUSINESSES! Changes to regulations affecting two key incentives (research staff and economic interest groupings).
The correct combination of incentives for research staff and Economic Interest Groupings (EIGs -AIEs-) are a great help to companies developing R&D&I projects. When these measures are applied well, they provide a very important lifeline.
So, pay attention… because significant modifications have just been published in the Rev.10 document (December 2025). It is a technical document, but mandatory for companies with projects and it is already in force.
Transparency is improved, but bureaucracy also increases.
📌 Below, I detail the most relevant modifications:
🧩 1. Requirements for Economic Interest Groupings (EIG). Revision 10 tightens control and traceability criteria:
🔹 Date of assumption of ownership:
Activities carried out before the creation of the EIG or before that date will not be certified. This date cannot be prior to the signing of the contract or preliminary agreement.
🔹 Exclusivity of the purpose:
Certification will only cover activities performed from that date, excluding prior tasks and expenses.
🔹 Responsible declaration:
The Certifying Entity (CE) must request and review a declaration in which the EIG guarantees that the executing entities are aware they have no right to the deduction.
🔹 Strengthened accounting audit:
It is now mandatory to check the documents supporting the expenditure associated with the entity developing the project.
👩🔬 2. Certification of R&D&I Activity for Research Staff
Temporal and presentation criteria for Social Security bonuses are adjusted:
✅ Uniqueness of the certificate:
Only one certificate will be issued per tax year, which must include all research staff receiving bonuses in that period.
⏳ Period restrictions:
Applications for periods that do not match the actual tax year (max. 12 months) are not accepted, nor are overlaps between years.
📄 Individualisation of the result:
For the additional deduction for researchers dedicated exclusively (R&D), technical reports must individualise data by project, without mixing in non-participating staff.
📢 Are you are already prepared for these changes? Contac us for more details!