An SME will be considered to be innovative when one of the following circumstances occurs:
a) When it has received public financing in the last three years, without having been revoked due to incorrect or insufficient execution of the financed activity, through:
- Public calls within the framework of the VI National Plan for Scientific Research, Development and Technological Innovation or the State Plan for Scientific and Technical Research and Innovation.
- Aid for carrying out R + D + i projects, from the Center for Industrial Technological Development.
- Calls for the 7th Framework Program for R & D & I or the Horizon 2020 Program of the European Union.
b) When it has demonstrated its innovative nature, through its own activity:
- For having their own patent in operation in a period not exceeding five years prior to the exercise of the bonus right.
- For having obtained, in the three years prior to the exercise of the bonus right, a positive binding reasoned report for the purposes of applying the deduction referred to in article 35 of the consolidated text of the Corporation Tax Law, approved by the Royal Legislative Decree 4/2004, of March 5.
c) When it has demonstrated its capacity for innovation, through one of the following official certifications recognized by the Ministry of Economy:
- Young Innovative Company (JEI), according to the AENOR EA0043 Specification.
- Innovative small or micro-company, according to the AENOR EA0047 Specification.
- Certification according to the UNE 166.002 standard “R & D + i management systems”.