Investing in R&D&I is a sound strategic decision. Protecting the intangible assets and products that arise from research and development is often the shortest path to commercial success. However, this is not always easy for many organisations and companies.
There are a number of grants and incentives aimed at facilitating access to innovation and encouraging it, whether through direct funding, fee reimbursement or tax deductions.
Below we outline some of the most relevant schemes, which can provide valuable support when launching your projects.
1. Tax Equity
Tax Equity is a financial mechanism applicable in cases where private investors inject capital into R&D&I projects. It offers a dual benefit: companies developing R&D&I projects gain access to private funding, while investors benefit from significant tax deductions.
Key advantages include:
- The company receives cash flow without increasing bank debt.
- The investor reduces its Corporate Income Tax liability.
2. Patent Box
The Patent Box is a tax incentive that allows a reduction in Corporate Income Tax on income derived from the licensing, transfer or third-party exploitation of certain intangible assets, such as patents, utility models or designs.
Key advantages include:
- A reduction of up to 60% of the Corporate Income Tax taxable base on income derived from the licensing or exploitation of qualifying intangible assets.
- When applying the maximum reduction, the possibility of an effective Corporate Income Tax rate of 10%.
- The reduction may be applied regardless of the date on which the intangible asset was created, with an indefinite application period and compatibility with negative tax bases.
Important: the company must be the applicant for the patent; otherwise, transfers may be considered that could ultimately affect eligibility for the tax benefit.
3. ACCIÓ Intellectual Property Vouchers
Promoted by ACCIÓ, the Agency for Business Competitiveness, these vouchers consist of direct financial grants to subsidise specialised consultancy services, with a particular focus on Intellectual Property. They cover advice provided by ACCIÓ-accredited suppliers (such as PONTI & PARTNERS) for key services including:
- Preliminary reports for the registration of EU trademarks, utility models, industrial designs and national and European patents.
- Preparation of a Freedom to Operate study.
- Preparation of a patentability study for an invention.
Important: these vouchers are published annually and are usually exhausted very quickly, so it is advisable to monitor the calls closely and have all documentation prepared in advance.
4. Neotec Programme
Neotec is a public funding scheme run by the CDTI aimed at supporting the launch of new business projects that require the use of technologies or knowledge developed through research activity. Among the eligible costs are those related to the filing and maintenance of patents and other intellectual property rights.
The latest call was published in 2025; it remains to be seen whether it will be launched again in 2026.
5. Grants for Patents and Utility Models – OEPM
This annual grant aims to promote the use of intellectual property as a tool for accessing international markets for small and medium-sized enterprises.
The scheme is divided into two programmes:
- Programme for the promotion of patents and utility models abroad:
Extension of a patent or utility model application before national offices in third countries or regional offices. The programme covers procedures such as patent or utility model applications, validation of European patents, State of the Art Search Reports, EPO renewal fees, among others.
- Programme for the promotion of patents and utility models in Spain:
This line subsidises the filing of national patent or utility model applications, State of the Art Search Reports and substantive examination for national patent applications.
6. EUIPO SME Fund
The EUIPO’s Ideas Powered for Business SME Fund aims to help SMEs and self-employed professionals co-finance activities related to intellectual property, supporting the protection of their rights through the reimbursement of official fees.
The fund is structured around several vouchers covering the following areas:
- Voucher 1: IP Scan pre-diagnostic service.
- Voucher 2: Trademark and design applications at national, EU and international level.
- Voucher 3: Patent applications, both national and European.
- Voucher 4: Community plant variety protection.
Each voucher has its own specific conditions, including reimbursement rates and eligible fees.
7. Grants for Public–Private Collaboration Projects
This grant scheme, managed by the State Research Agency (AEI) under the 2024–2027 State R&D&I Plan, aims to support experimental development projects carried out in cooperation between companies and research organisations, fostering the generation of R&D&I. Eligible costs include those related to the filing and maintenance of intellectual property rights.
Staying alert is key to not missing any opportunity
As we have seen, there are various funding opportunities available depending on the specific characteristics of your project.
As the year has just begun, PONTI & PARTNERS will keep you informed as the application dates for each of these schemes approach. It is important to note that timelines may change and that each call may introduce significant amendments, making it essential to stay up to date.
For this reason, we invite you to follow us on LinkedIn and subscribe to our newsletter to keep informed about the latest developments in the sector.
If you have any questions or require further information, you can also contact us here.
