{"id":8868,"date":"2026-01-13T17:06:03","date_gmt":"2026-01-13T16:06:03","guid":{"rendered":"https:\/\/birdinnov.com\/?page_id=8868"},"modified":"2026-01-13T19:19:55","modified_gmt":"2026-01-13T18:19:55","slug":"informe-motivado-vinculante-it","status":"publish","type":"page","link":"https:\/\/birdinnov.com\/es\/informe-motivado-vinculante-it\/","title":{"rendered":"Informe motivado vinculante IT"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;6982&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;4&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;Je note :&quot;,&quot;legend&quot;:&quot;5\\\/5 - (4 votos)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;\u00bfC\u00f3mo contabilizar los gastos de investigaci\u00f3n y desarrollo (I+D)?&quot;,&quot;width&quot;:&quot;129&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 129px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (4 votos)    <\/div>\n    <\/div>\n\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8868\" class=\"elementor elementor-8868 elementor-8854\" data-elementor-post-type=\"page\">\n\t\t\t\t<header class=\"elementor-element elementor-element-8c5afbd e-flex e-con-boxed e-con e-parent\" data-id=\"8c5afbd\" data-element_type=\"container\" data-e-type=\"container\" id=\"contact\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6e1610b e-con-full e-flex e-con e-child\" data-id=\"6e1610b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0ffca2 elementor-widget elementor-widget-sp-breadcrumbs\" data-id=\"f0ffca2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"sp-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav  aria-label=\"migas de pan\"><ol class=\"breadcrumb\"><li class=\"breadcrumb-item active\" aria-current=\"page\"><span>Inicio<\/span><\/li><\/ol><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e17ef8f elementor-widget elementor-widget-spacer\" data-id=\"e17ef8f\" 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-717290c elementor-widget elementor-widget-heading\" data-id=\"717290c\" 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\"><b>Informe Motivado Vinculante IT<\/b> <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fba0fcd elementor-widget elementor-widget-heading\" data-id=\"fba0fcd\" 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\">C\u00f3mo asegurar su deducci\u00f3n fiscal por innovaci\u00f3n tecnol\u00f3gica en Espa\u00f1a<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c710509 elementor-widget elementor-widget-text-editor\" data-id=\"c710509\" 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>Obtenga un Informe Motivado Vinculante (IMV) favorable con un expediente t\u00e9cnico s\u00f3lido, conforme a los criterios oficiales y con plena validez frente a la Administraci\u00f3n Tributaria espa\u00f1ola.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b2c544 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1b2c544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Acompa\u00f1amiento 100 % orientado al \u00e9xito: sin resultados, sin coste<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Expedientes redactados por ingenieros y doctores especializados<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Estructura y contenido 100 % alineados con la doctrina de la Direcci\u00f3n General de Tributos (DGT)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En toda Espa\u00f1a, todos los sectores innovadores cubiertos<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed84ce elementor-widget elementor-widget-spacer\" data-id=\"aed84ce\" 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-0b37157 elementor-widget elementor-widget-template\" data-id=\"0b37157\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"2097\" class=\"elementor elementor-2097\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-5e3a5d8 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"5e3a5d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0f09d39 e-con-full e-flex e-con e-child\" data-id=\"0f09d39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5092c80 elementor-widget elementor-widget-heading\" data-id=\"5092c80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Excellent!<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d4522 elementor-widget elementor-widget-heading\" data-id=\"48d4522\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><b>5<\/b>\/5<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7ad139 elementor-widget elementor-widget-heading\" data-id=\"d7ad139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Avis Clients<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d39c1a elementor-widget elementor-widget-rating\" data-id=\"4d39c1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f535d elementor-widget elementor-widget-image\" data-id=\"74f535d\" 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 alt=\"\" fetchpriority=\"high\" decoding=\"async\" width=\"720\" height=\"300\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/bd59c0ee-4b01-4562-b080-09ee4e746eb3.webp\" class=\"attachment-full size-full wp-image-7873\" alt=\"\" srcset=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/bd59c0ee-4b01-4562-b080-09ee4e746eb3.webp 720w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/bd59c0ee-4b01-4562-b080-09ee4e746eb3-300x125.webp 300w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ce4253 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"0ce4253\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2b2600 elementor-widget elementor-widget-heading\" data-id=\"f2b2600\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Excellent!<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6b4aab elementor-widget elementor-widget-image\" data-id=\"a6b4aab\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-b8754dd elementor-widget elementor-widget-image\" data-id=\"b8754dd\" 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 alt=\"\" decoding=\"async\" width=\"512\" height=\"130\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/trustpilot-logo-white-icon.svg\" class=\"attachment-full size-full wp-image-6745\" alt=\"\" \/>\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-c11bf5b elementor-widget elementor-widget-heading\" data-id=\"c11bf5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">4.9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3538329 elementor-widget elementor-widget-heading\" data-id=\"3538329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">(+1800 avis)<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-190ce07 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"190ce07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d48778 elementor-widget elementor-widget-heading\" data-id=\"2d48778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Excellent !<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2164ee6 elementor-widget elementor-widget-heading\" data-id=\"2164ee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">5.0<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9229354 elementor-widget elementor-widget-rating\" data-id=\"9229354\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1183687 elementor-widget elementor-widget-image\" data-id=\"1183687\" 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 alt=\"\" loading=\"lazy\" decoding=\"async\" width=\"272\" height=\"92\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/Google_2015_logo-1.svg\" class=\"attachment-full size-full wp-image-6856\" alt=\"\" \/>\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-aab372c elementor-widget elementor-widget-heading\" data-id=\"aab372c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Avis Clients<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73d383a elementor-widget elementor-widget-spacer\" data-id=\"73d383a\" 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<div class=\"elementor-element elementor-element-1583ead e-con-full e-flex e-con e-child\" data-id=\"1583ead\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3ef95 elementor-widget elementor-widget-button\" data-id=\"cb3ef95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/birdinnov.com\/es\/simulador-it\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Simulador IT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-033bbbb elementor-widget elementor-widget-button\" data-id=\"033bbbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#test-eligibilite\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Test de eligibilidad<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58fdcd2 e-con-full e-flex e-con e-child\" data-id=\"58fdcd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-897415a e-con-full e-flex e-con e-child\" data-id=\"897415a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca34f5 elementor-widget elementor-widget-heading\" data-id=\"7ca34f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Hablemos de su Informe Motivado Vinculante\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8de7faf elementor-widget elementor-widget-text-editor\" data-id=\"8de7faf\" 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>Una primera reuni\u00f3n para analizar su proyecto, validar su elegibilidad y preparar una solicitud s\u00f3lida y conforme con los requisitos del Ministerio de Ciencia, Innovaci\u00f3n y Universidades.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f659d7 elementor-widget elementor-widget-template\" data-id=\"4f659d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"7042\" class=\"elementor elementor-7042 elementor-2159 elementor-2159\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-1f46290 e-flex e-con-boxed e-con e-parent\" data-id=\"1f46290\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d4a1d4 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"6d4a1d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Nouveau formulaire\" aria-label=\"Nouveau formulaire\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"7042\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"6d4a1d4\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Subvenciones del CDTI y financiaci\u00f3n ENISA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"9297\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_398b212 elementor-col-100\">\n\t\t\t\t\tEstoy interesado\/a en\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-subvention_type elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-subvention_type\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tJe suis int\u00e9ress\u00e9(e) par\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"I+D\" id=\"form-field-subvention_type-0\" name=\"form_fields[subvention_type]\" required=\"required\"> <label for=\"form-field-subvention_type-0\">I+D<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"IT\" id=\"form-field-subvention_type-1\" name=\"form_fields[subvention_type]\" required=\"required\"> <label for=\"form-field-subvention_type-1\">IT<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Otros\" id=\"form-field-subvention_type-2\" name=\"form_fields[subvention_type]\" required=\"required\"> <label for=\"form-field-subvention_type-2\">Otros<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Apellido\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_ff0d6fd elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_ff0d6fd\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPr\u00e9nom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_ff0d6fd]\" id=\"form-field-field_ff0d6fd\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nombre\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAdresse mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Direcci\u00f3n de correo electr\u00f3nico\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_cb04705 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_cb04705\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tT\u00e9l\u00e9phone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_cb04705]\" id=\"form-field-field_cb04705\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"N\u00famero de tel\u00e9fono\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Solo se aceptan n\u00fameros y caracteres de tel\u00e9fono (#,-,*,etc).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Mensaje\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\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\t\t<span class=\"elementor-button-text\">Contacto<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cf4f66 elementor-widget elementor-widget-shortcode\" data-id=\"9cf4f66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<script>\n\t\t\t const typeDePrestation = 'it'; \t\t\tdocument.addEventListener(\"DOMContentLoaded\",function(){const e=document.querySelectorAll('input[name=\"form_fields[subvention_type]\"]');typeDePrestation&&\"Autre\"!==typeDePrestation&&\"\"!==typeDePrestation?e.forEach(function(e){e.value.trim().toLowerCase()!==typeDePrestation.trim().toLowerCase()||(e.checked=!0)}):e[e.length-1].checked=!0});\t\t<\/script>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/header>\n\t\t<section class=\"elementor-element elementor-element-755da39 e-flex e-con-boxed e-con e-parent\" data-id=\"755da39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-079c010 elementor-widget elementor-widget-heading\" data-id=\"079c010\" 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\">\u00bfQu\u00e9 es un <span>informe motivado vinculante<\/span> en innovaci\u00f3n tecnol\u00f3gica (IT)?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20d026a e-con-full e-flex e-con e-child\" data-id=\"20d026a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32caa62 e-con-full e-flex e-con e-child\" data-id=\"32caa62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7a5118 e-con-full e-flex e-con e-child\" data-id=\"d7a5118\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-301765a e-con-full e-flex e-con e-child\" data-id=\"301765a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90c4aee elementor-widget elementor-widget-text-editor\" data-id=\"90c4aee\" 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><span style=\"font-weight: 400;\">El <\/span><b>informe motivado vinculante<\/b><span style=\"font-weight: 400;\"> es un dictamen t\u00e9cnico oficial, emitido por un <\/span><b>organismo competente<\/b><span style=\"font-weight: 400;\"> reconocido por la administraci\u00f3n espa\u00f1ola, que <\/span><b>califica jur\u00eddica y t\u00e9cnicamente<\/b><span style=\"font-weight: 400;\"> un proyecto conforme a los criterios de <\/span><b><a href=\"https:\/\/birdinnov.com\/es\/innovacion-tecnologica\/\">innovaci\u00f3n tecnol\u00f3gica<\/a> (IT)<\/b><span style=\"font-weight: 400;\"> o de <\/span><b><a href=\"https:\/\/birdinnov.com\/es\/investigacion-desarrollo\/\">investigaci\u00f3n y desarrollo<\/a> (I+D)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">En el marco del <\/span><b>Impuesto sobre Sociedades en Espa\u00f1a<\/b><span style=\"font-weight: 400;\">, este dictamen permite <\/span><b>asegurar la aplicaci\u00f3n<\/b><span style=\"font-weight: 400;\"> de las deducciones fiscales por actividades de innovaci\u00f3n, previstas por la <\/span><b>Ley del Impuesto sobre Sociedades<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">A diferencia de una simple documentaci\u00f3n interna o de una nota justificativa, el <\/span><b>informe motivado<\/b><span style=\"font-weight: 400;\"> representa una <\/span><b>posici\u00f3n formal<\/b><span style=\"font-weight: 400;\"> sobre:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>naturaleza de los trabajos realizados<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">su <\/span><b>calificaci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\"> (I+D o IT),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">su <\/span><b>elegibilidad a las deducciones fiscales<\/b><span style=\"font-weight: 400;\"> correspondientes.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Cuando el informe tiene car\u00e1cter <\/span><b>vinculante<\/b><span style=\"font-weight: 400;\">, se <\/span><b>impone a la Agencia Tributaria<\/b><span style=\"font-weight: 400;\"> durante una inspecci\u00f3n fiscal, siempre que los hechos declarados <\/span><b>coincidan estrictamente<\/b><span style=\"font-weight: 400;\"> con el contenido del dictamen.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fac453 e-con-full e-flex e-con e-child\" data-id=\"3fac453\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b10d90 elementor-widget elementor-widget-heading\" data-id=\"2b10d90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">La diferencia entre informe motivado e inspecci\u00f3n fiscal a posteriori\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f59aeb elementor-widget elementor-widget-text-editor\" data-id=\"4f59aeb\" 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><span style=\"font-weight: 400;\">Un punto fundamental del sistema espa\u00f1ol radica en la <\/span><b>separaci\u00f3n de funciones<\/b><span style=\"font-weight: 400;\"> entre la <\/span><b>pericia t\u00e9cnica<\/b><span style=\"font-weight: 400;\"> y el <\/span><b>control fiscal<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">La <\/span><b>Agencia Tributaria<\/b><span style=\"font-weight: 400;\"> no se pronuncia por s\u00ed misma sobre la naturaleza cient\u00edfica o tecnol\u00f3gica de los proyectos.<\/span><\/p><p><span style=\"font-weight: 400;\">En ausencia de informe motivado, puede <\/span><b>cuestionar la calificaci\u00f3n IT declarada<\/b><span style=\"font-weight: 400;\">, bas\u00e1ndose en <\/span><b>sus propios criterios de interpretaci\u00f3n<\/b><span style=\"font-weight: 400;\"> o en <\/span><b>peritajes a posteriori<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">El <\/span><b>informe motivado<\/b><span style=\"font-weight: 400;\"> permite por tanto <\/span><b>invertir la l\u00f3gica del riesgo<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>sin informe<\/b><span style=\"font-weight: 400;\">: la empresa <\/span><b>asume sola la carga de la prueba<\/b><span style=\"font-weight: 400;\"> en caso de inspecci\u00f3n,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>con un informe motivado vinculante<\/b><span style=\"font-weight: 400;\">: la administraci\u00f3n fiscal <\/span><b>queda vinculada por el an\u00e1lisis t\u00e9cnico previo<\/b><span style=\"font-weight: 400;\"> y <\/span><b>no puede reclasificar<\/b><span style=\"font-weight: 400;\"> los trabajos en cuanto al fondo.<\/span><\/li><\/ul><p>\u00a0<\/p><p><b>No se trata de evitar una inspecci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\">, sino de <\/span><b>asegurar su resultado desde el punto de vista t\u00e9cnico<\/b><span style=\"font-weight: 400;\">, que es donde se concentra la mayor\u00eda de los ajustes fiscales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99decff e-con-full e-flex e-con e-child\" data-id=\"99decff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a52cceb elementor-widget elementor-widget-heading\" data-id=\"a52cceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Por qu\u00e9 el informe motivado es una herramienta clave de seguridad en Espa\u00f1a\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07a1fe3 elementor-widget elementor-widget-text-editor\" data-id=\"07a1fe3\" 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><span style=\"font-weight: 400;\">En Espa\u00f1a, la frontera entre <\/span><b>mejora t\u00e9cnica<\/b><span style=\"font-weight: 400;\">, <\/span><b>innovaci\u00f3n tecnol\u00f3gica (IT)<\/b><span style=\"font-weight: 400;\"> e <\/span><b>I+D<\/b><span style=\"font-weight: 400;\"> est\u00e1 mucho m\u00e1s <\/span><b>regulada<\/b><span style=\"font-weight: 400;\"> de lo que parece y tambi\u00e9n <\/span><b>m\u00e1s estrictamente controlada<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Los principales <\/span><b>factores de riesgo<\/b><span style=\"font-weight: 400;\"> son:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>subjetividad<\/b><span style=\"font-weight: 400;\"> percibida de ciertos proyectos IT (productos mejorados, ingenier\u00eda avanzada, adaptaci\u00f3n tecnol\u00f3gica),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>confusi\u00f3n frecuente<\/b><span style=\"font-weight: 400;\"> entre innovaci\u00f3n comercial e innovaci\u00f3n tecnol\u00f3gica,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>aumento de los controles espec\u00edficos<\/b><span style=\"font-weight: 400;\"> sobre las deducciones fiscales por innovaci\u00f3n.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">El <\/span><b>informe motivado<\/b><span style=\"font-weight: 400;\"> responde directamente a estos desaf\u00edos:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>objetiva la innovaci\u00f3n<\/b><span style=\"font-weight: 400;\"> a partir de criterios reconocidos,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>blinda la calificaci\u00f3n IT<\/b><span style=\"font-weight: 400;\"> antes o independientemente de la inspecci\u00f3n fiscal,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>reduce dr\u00e1sticamente el riesgo de reclasificaci\u00f3n<\/b><span style=\"font-weight: 400;\"> varios a\u00f1os despu\u00e9s de la declaraci\u00f3n.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Para las empresas innovadoras, <\/span><b>no es una herramienta administrativa<\/b><span style=\"font-weight: 400;\">, sino un <\/span><b>instrumento estrat\u00e9gico de gesti\u00f3n del riesgo fiscal<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-37585f9 e-flex e-con-boxed e-con e-parent\" data-id=\"37585f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39b38ec elementor-widget elementor-widget-heading\" data-id=\"39b38ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Informaci\u00f3n\u200b<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d0eb7 elementor-icon-list--layout-inline elementor-list-item-link-inline elementor-widget elementor-widget-icon-list\" data-id=\"b7d0eb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/birdinnov.com\/es\/expediente-it\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Expediente IT<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/birdinnov.com\/es\/blog\/ayudas-subvenciones\/financiacion-innovacion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 24 24\" width=\"512\" height=\"512\"><path d=\"M22.5,6h-7.5v1h7.293l-9.293,9.293-6-6L.026,17.267l.707,.707,6.267-6.267,6,6L23,7.707v7.293h1V7.5c0-.827-.673-1.5-1.5-1.5Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Financiaci\u00f3n de la innovaci\u00f3n<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-6e3655e e-flex e-con-boxed e-con e-parent\" data-id=\"6e3655e\" data-element_type=\"container\" data-e-type=\"container\" id=\"test-eligibilite\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-80db4ff e-con-full e-flex e-con e-child\" data-id=\"80db4ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2a3303 elementor-widget elementor-widget-heading\" data-id=\"f2a3303\" 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\">\u00bfQu\u00e9 empresas pueden solicitar un \n<span>informe motivado IT?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30d3d9e elementor-widget elementor-widget-button\" data-id=\"30d3d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/birdinnov.com\/es\/eres-elegible\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Test de eligibilidad<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f175c70 e-con-full e-flex e-con e-child\" data-id=\"f175c70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68f6e8d elementor-widget elementor-widget-heading\" data-id=\"68f6e8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Empresas destinatarias: tama\u00f1o, sector, r\u00e9gimen fiscal\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-163e631 elementor-widget elementor-widget-text-editor\" data-id=\"163e631\" 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><span style=\"font-weight: 400;\">En Espa\u00f1a, la solicitud de un <\/span><b>informe motivado vinculante<\/b><span style=\"font-weight: 400;\"> en <\/span><b>Innovaci\u00f3n Tecnol\u00f3gica (IT)<\/b><span style=\"font-weight: 400;\"> est\u00e1 abierta a <\/span><b>todas las empresas sujetas al Impuesto sobre Sociedades<\/b><span style=\"font-weight: 400;\">, independientemente:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de su <\/span><b>tama\u00f1o<\/b><span style=\"font-weight: 400;\"> (startups, pymes, medianas empresas, grandes grupos),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de su <\/span><b>sector de actividad<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">o de su <\/span><b>ubicaci\u00f3n<\/b><span style=\"font-weight: 400;\"> en el territorio espa\u00f1ol.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>El criterio determinante <\/span><b>no es la forma jur\u00eddica ni el sector<\/b><span style=\"font-weight: 400;\">, sino la <\/span><b>realizaci\u00f3n efectiva de trabajos de innovaci\u00f3n tecnol\u00f3gica<\/b><span style=\"font-weight: 400;\"> seg\u00fan la ley fiscal espa\u00f1ola.<\/span><\/p><p><span style=\"font-weight: 400;\">Est\u00e1n especialmente concernidas:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">las <\/span><b>empresas industriales<\/b><span style=\"font-weight: 400;\"> que desarrollan o mejoran productos, m\u00e1quinas o procesos,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">las <\/span><b>empresas tecnol\u00f3gicas<\/b><span style=\"font-weight: 400;\"> (software, electr\u00f3nica, ingenier\u00eda) que llevan a cabo desarrollos t\u00e9cnicos diferenciadores,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">las <\/span><b>filiales espa\u00f1olas de grupos internacionales<\/b><span style=\"font-weight: 400;\"> que realizan trabajos innovadores localmente.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>El <\/span><b>informe motivado<\/b><span style=\"font-weight: 400;\"> es particularmente pertinente para las empresas que:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>declaran IT por primera vez<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">presentan un <\/span><b>impacto financiero significativo<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">u operan en <\/span><b>sectores donde la frontera entre innovaci\u00f3n e ingenier\u00eda convencional es difusa<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13108cd elementor-widget elementor-widget-heading\" data-id=\"13108cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tipos de proyectos de innovaci\u00f3n tecnol\u00f3gica elegibles\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfcfd17 elementor-widget elementor-widget-text-editor\" data-id=\"bfcfd17\" 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><span style=\"font-weight: 400;\">Son elegibles los proyectos de <\/span><b>Innovaci\u00f3n Tecnol\u00f3gica (IT)<\/b><span style=\"font-weight: 400;\"> que persiguen una <\/span><b>mejora tecnol\u00f3gica sustancial, objetivable y medible<\/b><span style=\"font-weight: 400;\"> respecto al <\/span><b>estado del arte<\/b><span style=\"font-weight: 400;\"> existente en el momento del desarrollo.<\/span><\/p><p><b>Ejemplos t\u00edpicos de proyectos IT<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">desarrollo de un producto que integre <\/span><b>nuevas funcionalidades t\u00e9cnicas<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mejora significativa del rendimiento, fiabilidad o eficiencia<\/b><span style=\"font-weight: 400;\"> de un producto o proceso existente,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>integraci\u00f3n de nuevas tecnolog\u00edas<\/b><span style=\"font-weight: 400;\"> en un sistema existente que requiera dise\u00f1o, pruebas e iteraciones,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">desarrollo de <\/span><b>software, sistemas embebidos o algoritmos<\/b><span style=\"font-weight: 400;\"> con <\/span><b>desaf\u00edos tecnol\u00f3gicos identificables<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Por el contrario, la <\/span><b>novedad meramente comercial, est\u00e9tica o de marketing<\/b><span style=\"font-weight: 400;\"> nunca es suficiente para calificar una actividad como IT.<\/span><\/p><p><span style=\"font-weight: 400;\">La innovaci\u00f3n debe basarse en:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>decisiones t\u00e9cnicas no evidentes<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>restricciones tecnol\u00f3gicas reales<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y un <\/span><b>enfoque estructurado de dise\u00f1o y validaci\u00f3n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f2ce1 elementor-widget elementor-widget-heading\" data-id=\"a4f2ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Actividades excluidas y zonas grises frecuentes en Espa\u00f1a\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d9064 elementor-widget elementor-widget-text-editor\" data-id=\"38d9064\" 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><span style=\"font-weight: 400;\">Ciertas actividades quedan <\/span><b>excluidas del \u00e1mbito de la IT<\/b><span style=\"font-weight: 400;\">, ya que <\/span><b>no constituyen innovaci\u00f3n tecnol\u00f3gica<\/b><span style=\"font-weight: 400;\"> seg\u00fan el <\/span><b>art\u00edculo 35.2.b de la Ley del Impuesto sobre Sociedades<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>producci\u00f3n rutinaria<\/b><span style=\"font-weight: 400;\"> sin modificaciones tecnol\u00f3gicas significativas,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>adaptaciones menores<\/b><span style=\"font-weight: 400;\"> o <\/span><b>personalizaciones est\u00e1ndar<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">actividades puramente <\/span><b>comerciales, organizativas o de marketing<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mantenimiento, reparaci\u00f3n<\/b><span style=\"font-weight: 400;\"> o actualizaciones <\/span><b>sin aportaci\u00f3n tecnol\u00f3gica nueva<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Sin embargo, existen <\/span><b>zonas grises<\/b><span style=\"font-weight: 400;\"> que con frecuencia generan <\/span><b>ajustes fiscales<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">proyectos centrados en la <\/span><b>ergonom\u00eda o el dise\u00f1o<\/b><span style=\"font-weight: 400;\"> sin impacto t\u00e9cnico medible,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">desarrollos de <\/span><b>software est\u00e1ndar<\/b><span style=\"font-weight: 400;\"> sin complejidad tecnol\u00f3gica demostrada,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mejoras de procesos internos<\/b><span style=\"font-weight: 400;\"> sin prueba de un avance o salto tecnol\u00f3gico real.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>En estos casos, el <\/span><b>Informe Motivado Vinculante<\/b><span style=\"font-weight: 400;\"> cumple un papel determinante:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>permite resolver oficialmente la calificaci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>objetivar el car\u00e1cter tecnol\u00f3gico del proyecto<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y <\/span><b>asegurar la deducci\u00f3n ante la Agencia Tributaria<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-a3b3264 e-flex e-con-boxed e-con e-parent\" data-id=\"a3b3264\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4334a15 e-con-full e-flex e-con e-child\" data-id=\"4334a15\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d165586 elementor-widget elementor-widget-heading\" data-id=\"d165586\" 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\">\u00bfCu\u00e1ndo solicitar un \n<span>informe motivado vinculante IT?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1083668 elementor-widget elementor-widget-button\" data-id=\"1083668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a88b81 e-con-full e-flex e-con e-child\" data-id=\"9a88b81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3cbdd3 elementor-widget elementor-widget-heading\" data-id=\"d3cbdd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">El calendario adecuado en relaci\u00f3n con el ejercicio fiscal\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8186879 elementor-widget elementor-widget-text-editor\" data-id=\"8186879\" 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><span style=\"font-weight: 400;\">El <\/span><b>timing<\/b><span style=\"font-weight: 400;\"> es un factor <\/span><b>determinante<\/b><span style=\"font-weight: 400;\"> para la eficacia de un <\/span><b>informe motivado vinculante<\/b><span style=\"font-weight: 400;\"> en Espa\u00f1a.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Contrariamente a una idea extendida, el informe <\/span><b>no se limita \u00fanicamente a una l\u00f3gica \u201cantes de la declaraci\u00f3n\u201d<\/b><span style=\"font-weight: 400;\">, sino que debe estar <\/span><b>alineado con el ciclo fiscal real de la empresa<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">En la pr\u00e1ctica, el objetivo es claro: <\/span><b>disponer de un informe motivado v\u00e1lido y utilizable en el momento de la declaraci\u00f3n del Impuesto sobre Sociedades<\/b><span style=\"font-weight: 400;\">, con el fin de <\/span><b>asegurar la deducci\u00f3n IT aplicada<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Un mal calendario puede tener <\/span><b>consecuencias importantes<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>imposibilidad de invocar el car\u00e1cter vinculante<\/b><span style=\"font-weight: 400;\"> durante una inspecci\u00f3n,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>deducci\u00f3n aplicada sin protecci\u00f3n t\u00e9cnica oponible<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>reclasificaci\u00f3n a posteriori<\/b><span style=\"font-weight: 400;\"> de los trabajos.<\/span><\/li><\/ul><p><b><br \/>Anticipar la solicitud<\/b><span style=\"font-weight: 400;\"> es por tanto una <\/span><b>herramienta de aseguramiento<\/b><span style=\"font-weight: 400;\">, no una simple formalidad administrativa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-408dd42 elementor-widget elementor-widget-heading\" data-id=\"408dd42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Informe motivado ex ante vs ex post: diferencias e impactos\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f653606 elementor-widget elementor-widget-text-editor\" data-id=\"f653606\" 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><span style=\"font-weight: 400;\">En Espa\u00f1a, existen <\/span><b>dos modalidades principales<\/b><span style=\"font-weight: 400;\"> de informe motivado, a menudo mal entendidas:<\/span><\/p><p><b>Informe motivado ex ante<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">solicitado <\/span><b>antes del cierre del proyecto<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">basado en una <\/span><b>descripci\u00f3n previsional de los trabajos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">m\u00e1s complejo de asegurar, ya que se basa en <\/span><b>hip\u00f3tesis t\u00e9cnicas<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><b><br \/>Informe motivado ex post<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">solicitado <\/span><b>despu\u00e9s de la realizaci\u00f3n de los trabajos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">fundamentado en <\/span><b>elementos factuales<\/b><span style=\"font-weight: 400;\"> (resultados, pruebas, entregables),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>el m\u00e1s frecuente y m\u00e1s s\u00f3lido<\/b><span style=\"font-weight: 400;\"> en la pr\u00e1ctica para la IT.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Para la <\/span><b>Innovaci\u00f3n Tecnol\u00f3gica<\/b><span style=\"font-weight: 400;\">, el <\/span><b>ex post suele ser preferido<\/b><span style=\"font-weight: 400;\">, ya que permite:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>demostrar concretamente los avances tecnol\u00f3gicos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>limitar interpretaciones subjetivas<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>presentar un expediente t\u00e9cnicamente defendible<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>La elecci\u00f3n entre <\/span><b>ex ante<\/b><span style=\"font-weight: 400;\"> y <\/span><b>ex post<\/b><span style=\"font-weight: 400;\"> debe hacerse <\/span><b>caso por caso<\/b><span style=\"font-weight: 400;\">, en funci\u00f3n de:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>nivel de incertidumbre t\u00e9cnica<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>calendario fiscal<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y el <\/span><b>impacto financiero<\/b><span style=\"font-weight: 400;\"> asociado.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-604431a elementor-widget elementor-widget-heading\" data-id=\"604431a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Proyectos en curso o finalizados: \u00bfqu\u00e9 permite realmente el procedimiento?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a14e51 elementor-widget elementor-widget-text-editor\" data-id=\"1a14e51\" 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><span style=\"font-weight: 400;\">A diferencia del \u201crescrit\u201d franc\u00e9s, el <\/span><b>informe motivado espa\u00f1ol<\/b><span style=\"font-weight: 400;\"> ofrece una <\/span><b>importante flexibilidad<\/b><span style=\"font-weight: 400;\">, siempre que se respeten ciertas reglas.<\/span><\/p><p><b>Proyecto en curso<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la solicitud es <\/span><b>posible<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pero el an\u00e1lisis <\/span><b>solo abarcar\u00e1 los trabajos ya realizados o claramente documentados<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><b>Proyecto finalizado<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la solicitud sigue siendo <\/span><b>v\u00e1lida<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">siempre que la deducci\u00f3n fiscal <\/span><b>no haya sido definitivamente cuestionada<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Sin embargo, hay que subrayar un <\/span><b>l\u00edmite esencial<\/b><span style=\"font-weight: 400;\">: el <\/span><b>informe motivado solo cubre lo que est\u00e1 descrito y justificado con precisi\u00f3n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Los trabajos <\/span><b>no documentados<\/b><span style=\"font-weight: 400;\">, <\/span><b>mal trazados<\/b><span style=\"font-weight: 400;\"> o <\/span><b>a\u00f1adidos a posteriori<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>no estar\u00e1n protegidos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y <\/span><b>podr\u00e1n ser excluidos<\/b><span style=\"font-weight: 400;\"> en una inspecci\u00f3n de la <\/span><b>Agencia Tributaria<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Por ello, la <\/span><b>anticipaci\u00f3n documental<\/b><span style=\"font-weight: 400;\"> (seguimiento de los trabajos, pruebas t\u00e9cnicas, trazabilidad de los gastos) es <\/span><b>inseparable de una estrategia eficaz de informe motivado<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-5803ecc e-flex e-con-boxed e-con e-parent\" data-id=\"5803ecc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7efe3c0 elementor-widget elementor-widget-heading\" data-id=\"7efe3c0\" 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\">\u00bfC\u00f3mo obtener un <span> informe motivado vinculante IT<\/span> en Espa\u00f1a? \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-231dd60 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"231dd60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"36822368\" aria-label=\"Pesta\u00f1as. Abre elementos con Intro o Espacio, ci\u00e9rralos con Escape y navega con las fechas.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-368223681\" data-tab-title-id=\"e-n-tab-title-368223681\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-368223681\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tOrganismos competentes para emitir un informe motivado\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-368223682\" data-tab-title-id=\"e-n-tab-title-368223682\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-368223682\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tContenido esperado del expediente t\u00e9cnico IT\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-368223683\" data-tab-title-id=\"e-n-tab-title-368223683\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-368223683\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tEstructurar el argumentario de innovaci\u00f3n tecnol\u00f3gica\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-368223684\" data-tab-title-id=\"e-n-tab-title-368223684\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-368223684\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tV\u00ednculo entre el informe motivado y la declaraci\u00f3n a la Agencia Tributaria\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-368223681\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-368223681\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-45e40a3 e-con-full e-flex e-con e-child\" data-id=\"45e40a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-10ec60e e-flex e-con-boxed e-con e-child\" data-id=\"10ec60e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48a55a3 elementor-widget elementor-widget-heading\" data-id=\"48a55a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Organismos competentes para emitir un informe motivado\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71efc0d elementor-widget elementor-widget-text-editor\" data-id=\"71efc0d\" 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><span style=\"font-weight: 400;\">En Espa\u00f1a, el <\/span><b>informe motivado vinculante<\/b> <b>no es emitido por la administraci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\">. Es expedido por <\/span><b>organismos t\u00e9cnicos autorizados<\/b><span style=\"font-weight: 400;\">, cuyos dict\u00e1menes son posteriormente <\/span><b>oponibles a la Agencia Tributaria<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Seg\u00fan la naturaleza del proyecto y su localizaci\u00f3n, el informe puede ser emitido por:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>CDTI<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">organismos dependientes del <\/span><b>Ministerio de Ciencia, Innovaci\u00f3n y Universidades<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">algunas <\/span><b>agencias regionales<\/b><span style=\"font-weight: 400;\"> o <\/span><b>entidades acreditadas<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>La <\/span><b>elecci\u00f3n del organismo<\/b><span style=\"font-weight: 400;\"> es estructurante: condiciona el <\/span><b>alcance del an\u00e1lisis<\/b><span style=\"font-weight: 400;\">, la <\/span><b>solidez t\u00e9cnica del dictamen<\/b><span style=\"font-weight: 400;\"> y su <\/span><b>car\u00e1cter verdaderamente vinculante<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-368223682\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-368223682\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-f82b950 e-con-full e-flex e-con e-child\" data-id=\"f82b950\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6113e3d e-flex e-con-boxed e-con e-child\" data-id=\"6113e3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5459f99 elementor-widget elementor-widget-heading\" data-id=\"5459f99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contenido esperado del expediente t\u00e9cnico IT\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ca700 elementor-widget elementor-widget-text-editor\" data-id=\"31ca700\" 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><span style=\"font-weight: 400;\">El expediente presentado debe permitir una <\/span><b>evaluaci\u00f3n t\u00e9cnica objetiva<\/b><span style=\"font-weight: 400;\"> de los trabajos realizados. Debe incluir, entre otros:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>contexto y los objetivos del proyecto<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">las <\/span><b>mejoras tecnol\u00f3gicas sustanciales<\/b><span style=\"font-weight: 400;\"> respecto al estado existente,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">las <\/span><b>dificultades t\u00e9cnicas encontradas<\/b><span style=\"font-weight: 400;\"> y las <\/span><b>soluciones aportadas<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">los <\/span><b>resultados obtenidos<\/b><span style=\"font-weight: 400;\"> y las <\/span><b>pruebas asociadas<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Un expediente demasiado descriptivo o con enfoque <\/span><b>\u201ccomercial\u201d o \u201cde marketing\u201d<\/b><span style=\"font-weight: 400;\"> queda sistem\u00e1ticamente debilitado.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-368223683\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-368223683\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-9b2193f e-con-full e-flex e-con e-child\" data-id=\"9b2193f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-04cfb55 e-flex e-con-boxed e-con e-child\" data-id=\"04cfb55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6a16 elementor-widget elementor-widget-heading\" data-id=\"2cc6a16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Estructurar el argumentario de innovaci\u00f3n tecnol\u00f3gica\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-749e12b elementor-widget elementor-widget-text-editor\" data-id=\"749e12b\" 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><span style=\"font-weight: 400;\">El argumentario debe demostrar que los trabajos <\/span><b>corresponden efectivamente a la Innovaci\u00f3n Tecnol\u00f3gica en sentido fiscal<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">innovaci\u00f3n <\/span><b>medible y objetivable<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>decisiones t\u00e9cnicas no evidentes<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>enfoque estructurado de dise\u00f1o, pruebas y validaciones<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>La <\/span><b>claridad<\/b><span style=\"font-weight: 400;\">, la <\/span><b>coherencia<\/b><span style=\"font-weight: 400;\"> y la <\/span><b>trazabilidad<\/b><span style=\"font-weight: 400;\"> son determinantes para <\/span><b>obtener un dictamen favorable<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-368223684\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-368223684\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-18c73c8 e-con-full e-flex e-con e-child\" data-id=\"18c73c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-095f4ac e-flex e-con-boxed e-con e-child\" data-id=\"095f4ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f3f073 elementor-widget elementor-widget-heading\" data-id=\"8f3f073\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00ednculo entre el informe motivado y la declaraci\u00f3n a la Agencia Tributaria<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f7fc4 elementor-widget elementor-widget-text-editor\" data-id=\"a6f7fc4\" 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><span style=\"font-weight: 400;\">El <\/span><b>informe motivado solo tiene valor<\/b><span style=\"font-weight: 400;\"> si es <\/span><b>estrictamente coherente<\/b><span style=\"font-weight: 400;\"> con la deducci\u00f3n aplicada en la <\/span><b>declaraci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mismos proyectos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mismos per\u00edodos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>mismos gastos<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>En caso de inspecci\u00f3n, la <\/span><b>Agencia Tributaria comprobar\u00e1 ante todo esta coherencia<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><b>Cualquier discrepancia puede anular la protecci\u00f3n esperada del informe.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-7496a40 sur-mesure e-flex e-con-boxed e-con e-parent\" data-id=\"7496a40\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfcfe6a elementor-widget elementor-widget-heading\" data-id=\"cfcfe6a\" 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\">Acomp\u00e1\u00f1ese en la obtenci\u00f3n de su \n <span>informe motivado vinculante IT\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0dcf6b e-con-full e-flex e-con e-child\" data-id=\"e0dcf6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7731aeb e-con-full e-flex e-con e-child\" data-id=\"7731aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4275dda elementor-widget elementor-widget-heading\" data-id=\"4275dda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Lo que hacemos por usted\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac1b9f3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ac1b9f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>1. Diagn\u00f3stico t\u00e9cnico y fiscal IT: <\/b> identificaci\u00f3n de sus proyectos de innovaci\u00f3n tecnol\u00f3gica elegibles y estimaci\u00f3n del beneficio fiscal potencial.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>2. Elaboraci\u00f3n del expediente t\u00e9cnico: <\/b>redacci\u00f3n completa conforme a los requisitos de los organismos competentes (descripci\u00f3n de los trabajos, avances tecnol\u00f3gicos, evidencias).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>3. Procedimiento del informe motivado vinculante:<\/b> gesti\u00f3n integral de la solicitud y aseguramiento del per\u00edmetro analizado.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>4. Declaraci\u00f3n y seguimiento:<\/b> coherencia con la declaraci\u00f3n fiscal y asistencia en caso de inspecci\u00f3n por parte de la Agencia Tributaria.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03ea5fd e-con-full e-flex e-con e-child\" data-id=\"03ea5fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88bac44 elementor-widget elementor-widget-heading\" data-id=\"88bac44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Lo que usted gana<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb6af86 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bb6af86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cero tiempo perdido en aspectos t\u00e9cnicos o fiscales<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Deducci\u00f3n IT optimizada y asegurada<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Expediente listo para defenderse en caso de inspecci\u00f3n<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sin anticipo de gastos: acompa\u00f1amiento 100 % orientado al \u00e9xito<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d3c49a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9d3c49a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-cc282b3 e-flex e-con-boxed e-con e-parent\" data-id=\"cc282b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e2cf1f elementor-widget elementor-widget-heading\" data-id=\"7e2cf1f\" 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\">M\u00e1s informaci\u00f3n sobre la <span>IT<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f773d88 elementor-widget elementor-widget-text-editor\" data-id=\"f773d88\" 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>Publicamos regularmente art\u00edculos, informaci\u00f3n y v\u00eddeos para proporcionarle datos precisos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bf605 elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"a1bf605\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:7079,&quot;slides_to_show&quot;:&quot;4&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t<style id=\"loop-7079\">.elementor-7079 .elementor-element.elementor-element-d1268d5{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--gap:30px 30px;--row-gap:30px;--column-gap:30px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-7079 .elementor-element.elementor-element-8867d0c{--display:flex;--overflow:hidden;--border-radius:30px 30px 30px 30px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-size:var( 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End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-8789 post-8789 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1268d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8867d0c e-con-full e-flex e-con e-child\" data-id=\"8867d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c081c6 elementor-absolute post-type-post elementor-widget elementor-widget-heading\" data-id=\"2c081c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Blog<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a30a34 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1a30a34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img alt=\"\" loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"773\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-5.webp\" class=\"elementor-animation-grow attachment-full size-full wp-image-7748\" alt=\"\" srcset=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-5.webp 640w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-5-248x300.webp 248w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a31093 e-con-full e-flex e-con e-child\" data-id=\"5a31093\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e4ec1 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e3e4ec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-8ed7ff0\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" viewBox=\"0 0 15 15\" fill=\"none\"><g clip-path=\"url(#clip0_420_2270)\"><path d=\"M7.5 15C3.36437 15 0 11.6356 0 7.5C0 3.36437 3.36437 0 7.5 0C11.6356 0 15 3.36437 15 7.5C15 11.6356 11.6356 15 7.5 15ZM7.5 0.625C3.70937 0.625 0.625 3.70937 0.625 7.5C0.625 11.2906 3.70937 14.375 7.5 14.375C11.2906 14.375 14.375 11.2906 14.375 7.5C14.375 3.70937 11.2906 0.625 7.5 0.625ZM9.25 10.5625C9.38813 10.4587 9.41625 10.2631 9.31312 10.125L7.50063 7.70813V3.4375C7.50063 3.265 7.36063 3.125 7.18813 3.125C7.01563 3.125 6.87563 3.265 6.87563 3.4375V7.8125C6.87563 7.88 6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>enero 20, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 1.09691C2.46006 1.12066 2.34006 1.27816 2.36381 1.44879C2.38693 1.61941 2.54693 1.73691 2.71506 1.71629L7.02068 1.12754C7.30818 1.08629 7.60443 1.18691 7.81256 1.39441L13.1101 6.63504C13.9576 7.48254 13.9619 8.86566 13.1163 9.72254L12.9976 9.84691C12.8669 9.42379 12.6351 9.02566 12.3013 8.69191L7.00318 3.45191C6.66006 3.10816 6.16756 2.94441 5.68693 3.00879L1.38131 3.59754C1.23881 3.61691 1.12881 3.73066 1.11256 3.87254L0.634433 8.19504C0.582558 8.66941 0.746308 9.13441 1.08443 9.47254L6.34506 14.6763C6.87631 15.2075 7.58193 15.5 8.33318 15.5H8.34193C9.09693 15.4975 9.80506 15.2007 10.3351 14.6632L12.3144 12.6582C12.8682 12.0969 13.1376 11.3575 13.1219 10.6225L13.5644 10.1582C14.6469 9.06191 14.6419 7.28316 13.5507 6.19254ZM11.8707 12.2194L9.89131 14.2244C9.47881 14.6425 8.92756 14.8738 8.34068 14.8757H8.33381C7.74943 14.8757 7.20131 14.6482 6.78631 14.2338L1.52506 9.02879C1.32256 8.82629 1.22506 8.54754 1.25568 8.26316L1.70693 4.18316L5.77068 3.62754C6.05943 3.58816 6.35443 3.68691 6.56256 3.89441L11.8601 9.13504C12.7076 9.98254 12.7119 11.3663 11.8707 12.2194ZM5.00068 6.75004C5.00068 7.09504 4.72068 7.37504 4.37568 7.37504C4.03068 7.37504 3.75068 7.09504 3.75068 6.75004C3.75068 6.40504 4.03068 6.12504 4.37568 6.12504C4.72068 6.12504 5.00068 6.40504 5.00068 6.75004Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2274\"><rect width=\"15\" height=\"15\" fill=\"white\" transform=\"translate(0 0.5)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">I+D y IT<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<!-- hidden widget 8789-ea5915c -->\t\t<div class=\"elementor-element elementor-element-f52a4bf dc-has-condition dc-condition-equal elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/registro-idi\/\">Nuestro despacho est\u00e1 oficialmente registrado para I+D-IT por la Mediaci\u00f3n de Empresas<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-8771 post-8771 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1268d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8867d0c e-con-full e-flex e-con e-child\" data-id=\"8867d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c081c6 elementor-absolute post-type-post elementor-widget elementor-widget-heading\" data-id=\"2c081c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Blog<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a30a34 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1a30a34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1498\" height=\"1091\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/closeup-shot-entrepreneur-working-from-home-doing-calculations-3.webp\" class=\"elementor-animation-grow attachment-full size-full wp-image-6800\" alt=\"Une main tenant un smartphone avec une calculatrice ouverte sur un bureau en bois.\" srcset=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/closeup-shot-entrepreneur-working-from-home-doing-calculations-3.webp 1498w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/closeup-shot-entrepreneur-working-from-home-doing-calculations-3-300x218.webp 300w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/closeup-shot-entrepreneur-working-from-home-doing-calculations-3-1024x746.webp 1024w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/closeup-shot-entrepreneur-working-from-home-doing-calculations-3-768x559.webp 768w\" sizes=\"(max-width: 1498px) 100vw, 1498px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a31093 e-con-full e-flex e-con e-child\" data-id=\"5a31093\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e4ec1 elementor-align-left elementor-widget 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6.87563 3.265 6.87563 3.4375V7.8125C6.87563 7.88 6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>enero 12, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 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6.56256 3.89441L11.8601 9.13504C12.7076 9.98254 12.7119 11.3663 11.8707 12.2194ZM5.00068 6.75004C5.00068 7.09504 4.72068 7.37504 4.37568 7.37504C4.03068 7.37504 3.75068 7.09504 3.75068 6.75004C3.75068 6.40504 4.03068 6.12504 4.37568 6.12504C4.72068 6.12504 5.00068 6.40504 5.00068 6.75004Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2274\"><rect width=\"15\" height=\"15\" fill=\"white\" transform=\"translate(0 0.5)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">I+D y IT<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<!-- hidden widget 8771-ea5915c -->\t\t<div class=\"elementor-element elementor-element-f52a4bf dc-has-condition dc-condition-equal elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/cashback-idi\/\">Cashback I+D+i en Espa\u00f1a: c\u00f3mo monetizar sus deducciones fiscales sin esperar<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-8593 post-8593 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1268d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8867d0c e-con-full e-flex e-con e-child\" data-id=\"8867d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c081c6 elementor-absolute post-type-post elementor-widget elementor-widget-heading\" data-id=\"2c081c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Blog<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a30a34 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1a30a34\" data-element_type=\"widget\" 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-8ed7ff0\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" viewBox=\"0 0 15 15\" fill=\"none\"><g clip-path=\"url(#clip0_420_2270)\"><path d=\"M7.5 15C3.36437 15 0 11.6356 0 7.5C0 3.36437 3.36437 0 7.5 0C11.6356 0 15 3.36437 15 7.5C15 11.6356 11.6356 15 7.5 15ZM7.5 0.625C3.70937 0.625 0.625 3.70937 0.625 7.5C0.625 11.2906 3.70937 14.375 7.5 14.375C11.2906 14.375 14.375 11.2906 14.375 7.5C14.375 3.70937 11.2906 0.625 7.5 0.625ZM9.25 10.5625C9.38813 10.4587 9.41625 10.2631 9.31312 10.125L7.50063 7.70813V3.4375C7.50063 3.265 7.36063 3.125 7.18813 3.125C7.01563 3.125 6.87563 3.265 6.87563 3.4375V7.8125C6.87563 7.88 6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>diciembre 15, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 1.09691C2.46006 1.12066 2.34006 1.27816 2.36381 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12.7119 11.3663 11.8707 12.2194ZM5.00068 6.75004C5.00068 7.09504 4.72068 7.37504 4.37568 7.37504C4.03068 7.37504 3.75068 7.09504 3.75068 6.75004C3.75068 6.40504 4.03068 6.12504 4.37568 6.12504C4.72068 6.12504 5.00068 6.40504 5.00068 6.75004Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2274\"><rect width=\"15\" height=\"15\" fill=\"white\" transform=\"translate(0 0.5)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">I+D y IT<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<!-- hidden widget 8593-ea5915c -->\t\t<div class=\"elementor-element elementor-element-f52a4bf dc-has-condition dc-condition-equal elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/gastos-elegibles-id\/\">\u00bfQu\u00e9 gastos son elegibles para la deducci\u00f3n fiscal por investigaci\u00f3n (I+D)?<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-7901 post-7901 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1268d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8867d0c e-con-full e-flex e-con e-child\" data-id=\"8867d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c081c6 elementor-absolute post-type-post elementor-widget elementor-widget-heading\" data-id=\"2c081c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Blog<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a30a34 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1a30a34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img alt=\"\" loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"787\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-1-2.webp\" class=\"elementor-animation-grow attachment-full size-full wp-image-7677\" alt=\"\" srcset=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-1-2.webp 640w, https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/10\/Adobe-Express-file-1-2-244x300.webp 244w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a31093 e-con-full e-flex e-con e-child\" data-id=\"5a31093\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e4ec1 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e3e4ec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-8ed7ff0\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" viewBox=\"0 0 15 15\" fill=\"none\"><g clip-path=\"url(#clip0_420_2270)\"><path d=\"M7.5 15C3.36437 15 0 11.6356 0 7.5C0 3.36437 3.36437 0 7.5 0C11.6356 0 15 3.36437 15 7.5C15 11.6356 11.6356 15 7.5 15ZM7.5 0.625C3.70937 0.625 0.625 3.70937 0.625 7.5C0.625 11.2906 3.70937 14.375 7.5 14.375C11.2906 14.375 14.375 11.2906 14.375 7.5C14.375 3.70937 11.2906 0.625 7.5 0.625ZM9.25 10.5625C9.38813 10.4587 9.41625 10.2631 9.31312 10.125L7.50063 7.70813V3.4375C7.50063 3.265 7.36063 3.125 7.18813 3.125C7.01563 3.125 6.87563 3.265 6.87563 3.4375V7.8125C6.87563 7.88 6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>noviembre 24, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 1.09691C2.46006 1.12066 2.34006 1.27816 2.36381 1.44879C2.38693 1.61941 2.54693 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elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/pre-financiacion-idi\/\">Pre-financiaci\u00f3n y Tax lease por actividades de I+D+i: \u00bfc\u00f3mo anticipar el beneficio fiscal por investigaci\u00f3n en Espa\u00f1a?<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-7607 post-7607 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1268d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8867d0c e-con-full e-flex e-con e-child\" data-id=\"8867d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c081c6 elementor-absolute post-type-post elementor-widget elementor-widget-heading\" data-id=\"2c081c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Blog<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a30a34 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1a30a34\" data-element_type=\"widget\" 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6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>octubre 14, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 1.09691C2.46006 1.12066 2.34006 1.27816 2.36381 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12.7119 11.3663 11.8707 12.2194ZM5.00068 6.75004C5.00068 7.09504 4.72068 7.37504 4.37568 7.37504C4.03068 7.37504 3.75068 7.09504 3.75068 6.75004C3.75068 6.40504 4.03068 6.12504 4.37568 6.12504C4.72068 6.12504 5.00068 6.40504 5.00068 6.75004Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2274\"><rect width=\"15\" height=\"15\" fill=\"white\" transform=\"translate(0 0.5)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">I+D y IT<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<!-- hidden widget 7607-ea5915c -->\t\t<div class=\"elementor-element elementor-element-f52a4bf dc-has-condition dc-condition-equal elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/calculo-deduccion-idi\/\">C\u00e1lculo de la deducci\u00f3n por I+D+i: metodolog\u00eda paso a paso<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7079\" class=\"elementor elementor-7079 elementor-269 elementor-269 swiper-slide e-loop-item e-loop-item-6982 post-6982 post type-post status-publish format-standard has-post-thumbnail hentry category-id-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-d1268d5 e-flex 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11.6356 11.6356 15 7.5 15ZM7.5 0.625C3.70937 0.625 0.625 3.70937 0.625 7.5C0.625 11.2906 3.70937 14.375 7.5 14.375C11.2906 14.375 14.375 11.2906 14.375 7.5C14.375 3.70937 11.2906 0.625 7.5 0.625ZM9.25 10.5625C9.38813 10.4587 9.41625 10.2631 9.31312 10.125L7.50063 7.70813V3.4375C7.50063 3.265 7.36063 3.125 7.18813 3.125C7.01563 3.125 6.87563 3.265 6.87563 3.4375V7.8125C6.87563 7.88 6.8975 7.94563 6.93812 8L8.81312 10.5C8.875 10.5819 8.96875 10.625 9.06313 10.625C9.12813 10.625 9.19375 10.6044 9.25 10.5625Z\" fill=\"#808080\"><\/path><\/g><defs><clipPath id=\"clip0_420_2270\"><rect width=\"15\" height=\"15\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>agosto 12, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-634c1f2\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\"><g clip-path=\"url(#clip0_420_2274)\"><path d=\"M13.5507 6.19254L8.25318 0.951911C7.91006 0.608161 7.41881 0.444411 6.93693 0.508161L2.63131 1.09691C2.46006 1.12066 2.34006 1.27816 2.36381 1.44879C2.38693 1.61941 2.54693 1.73691 2.71506 1.71629L7.02068 1.12754C7.30818 1.08629 7.60443 1.18691 7.81256 1.39441L13.1101 6.63504C13.9576 7.48254 13.9619 8.86566 13.1163 9.72254L12.9976 9.84691C12.8669 9.42379 12.6351 9.02566 12.3013 8.69191L7.00318 3.45191C6.66006 3.10816 6.16756 2.94441 5.68693 3.00879L1.38131 3.59754C1.23881 3.61691 1.12881 3.73066 1.11256 3.87254L0.634433 8.19504C0.582558 8.66941 0.746308 9.13441 1.08443 9.47254L6.34506 14.6763C6.87631 15.2075 7.58193 15.5 8.33318 15.5H8.34193C9.09693 15.4975 9.80506 15.2007 10.3351 14.6632L12.3144 12.6582C12.8682 12.0969 13.1376 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elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">I+D y IT<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<!-- hidden widget 6982-ea5915c -->\t\t<div class=\"elementor-element elementor-element-f52a4bf dc-has-condition dc-condition-equal elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f52a4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/birdinnov.com\/es\/blog\/id-it\/contabilizacion-gastos-i-d\/\">\u00bfC\u00f3mo contabilizar los gastos de investigaci\u00f3n y desarrollo (I+D)?<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-aa47e48 e-flex e-con-boxed e-con e-parent\" data-id=\"aa47e48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2a599d9 e-con-full e-flex e-con e-child\" data-id=\"2a599d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99f4b63 elementor-widget elementor-widget-heading\" data-id=\"99f4b63\" 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\"><b>BirdINNOV<\/b> responde a sus preguntas sobre el <span>informe motivado vinculante IT\n<\/span> \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1de97b5 elementor-widget elementor-widget-button\" data-id=\"1de97b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"26\" height=\"26\" viewBox=\"0 0 26 26\" fill=\"none\"><path d=\"M4.24261 21.3358L21.2132 4.36525\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\"><\/path><path d=\"M12.7279 4.36523H21.2132V12.8505\" stroke=\"#5FB4E5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a1d7f9 e-con-full e-flex e-con e-child\" data-id=\"4a1d7f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c002332 elementor-widget elementor-widget-n-accordion\" data-id=\"c002332\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2010\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfCu\u00e1l es la diferencia entre I+D e Innovaci\u00f3n Tecnol\u00f3gica (IT y por qu\u00e9 el informe motivado es clave)? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-8d6d400 e-con-full e-flex e-con e-child\" data-id=\"8d6d400\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-eae5854 e-flex e-con-boxed e-con e-child\" data-id=\"eae5854\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36b170a elementor-widget elementor-widget-text-editor\" data-id=\"36b170a\" 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 data-start=\"110\" data-end=\"486\">En Espa\u00f1a, la distinci\u00f3n entre <strong data-start=\"141\" data-end=\"177\">Investigaci\u00f3n y Desarrollo (I+D)<\/strong> e <strong data-start=\"180\" data-end=\"211\">Innovaci\u00f3n Tecnol\u00f3gica (IT)<\/strong> es <strong data-start=\"215\" data-end=\"254\">jur\u00eddica y fiscalmente determinante<\/strong>. No se trata de una diferencia sem\u00e1ntica, sino de una clasificaci\u00f3n estrictamente definida por la normativa fiscal, que condiciona <strong data-start=\"386\" data-end=\"485\">el tipo de deducci\u00f3n aplicable, el nivel de exigencia t\u00e9cnica y el riesgo en caso de inspecci\u00f3n<\/strong>.<\/p><p data-start=\"488\" data-end=\"822\">La <strong data-start=\"491\" data-end=\"498\">I+D<\/strong> engloba actividades orientadas a lograr un <strong data-start=\"542\" data-end=\"591\">avance cient\u00edfico o tecnol\u00f3gico significativo<\/strong>, caracterizadas por la existencia de una <strong data-start=\"633\" data-end=\"667\">incertidumbre tecnol\u00f3gica real<\/strong> y la <strong data-start=\"673\" data-end=\"709\">generaci\u00f3n de nuevo conocimiento<\/strong>. Por ello, se beneficia de <strong data-start=\"737\" data-end=\"772\">tipos de deducci\u00f3n m\u00e1s elevados<\/strong>, pero exige una justificaci\u00f3n t\u00e9cnica muy s\u00f3lida.<\/p><p data-start=\"824\" data-end=\"1224\">La <strong data-start=\"827\" data-end=\"858\">Innovaci\u00f3n Tecnol\u00f3gica (IT)<\/strong>, en cambio, se refiere a la <strong data-start=\"887\" data-end=\"954\">mejora sustancial de productos, procesos o servicios existentes<\/strong>, mediante la aplicaci\u00f3n de tecnolog\u00edas nuevas o significativamente mejoradas, <strong data-start=\"1033\" data-end=\"1082\">sin creaci\u00f3n de conocimiento cient\u00edfico nuevo<\/strong>. Es m\u00e1s frecuente en empresas industriales y tecnol\u00f3gicas, pero tambi\u00e9n <strong data-start=\"1155\" data-end=\"1193\">m\u00e1s vulnerable a reclasificaciones<\/strong> si no se define con precisi\u00f3n.<\/p><p data-start=\"1226\" data-end=\"1724\">Una <strong data-start=\"1230\" data-end=\"1251\">mala calificaci\u00f3n<\/strong> entre I+D e IT puede tener consecuencias fiscales importantes: reducci\u00f3n del tipo de deducci\u00f3n, exclusi\u00f3n parcial o total de los gastos, o incluso <strong data-start=\"1399\" data-end=\"1454\">regularizaciones retroactivas en caso de inspecci\u00f3n<\/strong>. En la pr\u00e1ctica, muchas empresas declaran proyectos como IT por prudencia o por desconocimiento de la doctrina fiscal, pero la Agencia Tributaria puede <strong data-start=\"1607\" data-end=\"1668\">reclasificar un proyecto IT insuficientemente justificado<\/strong> como actividad no elegible o como ingenier\u00eda rutinaria.<\/p><p data-start=\"1726\" data-end=\"1931\">Esta problem\u00e1tica se agrava en los <strong data-start=\"1761\" data-end=\"1783\">proyectos h\u00edbridos<\/strong>, que combinan fases iniciales de I+D con etapas posteriores de industrializaci\u00f3n u optimizaci\u00f3n (IT). Sin una estructuraci\u00f3n adecuada, es habitual:<\/p><ul data-start=\"1932\" data-end=\"2084\"><li data-start=\"1932\" data-end=\"2010\"><p data-start=\"1934\" data-end=\"2010\">declarar todo el proyecto como IT cuando parte corresponde claramente a I+D,<\/p><\/li><li data-start=\"2011\" data-end=\"2084\"><p data-start=\"2013\" data-end=\"2084\">o, a la inversa, sobrecalificar como I+D trabajos que son realmente IT.<\/p><\/li><\/ul><p data-start=\"2086\" data-end=\"2142\"><br \/>El <strong data-start=\"2089\" data-end=\"2109\">informe motivado<\/strong> permite evitar estos errores al:<\/p><ul data-start=\"2143\" data-end=\"2420\"><li data-start=\"2143\" data-end=\"2199\"><p data-start=\"2145\" data-end=\"2199\">segmentar claramente las distintas fases del proyecto,<\/p><\/li><li data-start=\"2200\" data-end=\"2253\"><p data-start=\"2202\" data-end=\"2253\">asignar a cada una la calificaci\u00f3n fiscal correcta,<\/p><\/li><li data-start=\"2254\" data-end=\"2420\"><p data-start=\"2256\" data-end=\"2420\">y <strong data-start=\"2258\" data-end=\"2313\">blindar el proyecto frente a impugnaciones globales<\/strong> durante una inspecci\u00f3n, algo especialmente cr\u00edtico en proyectos plurianuales o de alto impacto financiero.<\/p><\/li><\/ul><p data-start=\"2422\" data-end=\"2906\" data-is-last-node=\"\" data-is-only-node=\"\"><br \/>En la pr\u00e1ctica, la <strong data-start=\"2441\" data-end=\"2513\">IT es el r\u00e9gimen m\u00e1s expuesto cuando se declara sin informe motivado<\/strong>, porque sus criterios son menos intuitivos, est\u00e1n m\u00e1s pr\u00f3ximos a la actividad industrial habitual y pueden reinterpretarse a posteriori por la administraci\u00f3n.<\/p><p data-start=\"2422\" data-end=\"2906\" data-is-last-node=\"\" data-is-only-node=\"\">Un <strong data-start=\"2678\" data-end=\"2709\">informe motivado vinculante<\/strong> permite, por el contrario, <strong data-start=\"2737\" data-end=\"2905\">consolidar la calificaci\u00f3n IT, asegurar la deducci\u00f3n en el tiempo y transformar un r\u00e9gimen percibido como arriesgado en una herramienta fiscal plenamente controlada<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2011\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2011\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfQu\u00e9 valor jur\u00eddico tiene en caso de inspecci\u00f3n fiscal? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2011\" class=\"elementor-element elementor-element-44505cd e-con-full e-flex e-con e-child\" data-id=\"44505cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2011\" class=\"elementor-element elementor-element-ffcae1a e-flex e-con-boxed e-con e-child\" data-id=\"ffcae1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-852ed07 elementor-widget elementor-widget-text-editor\" data-id=\"852ed07\" 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><span style=\"font-weight: 400;\">Un <\/span><b>informe motivado vinculante<\/b><span style=\"font-weight: 400;\"> posee un <\/span><b>fuerte valor jur\u00eddico en Espa\u00f1a<\/b><span style=\"font-weight: 400;\">, siempre que se haya obtenido respetando el procedimiento.<\/span><\/p><p><span style=\"font-weight: 400;\">En caso de <\/span><b>inspecci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\">, es <\/span><b>oponible a la Agencia Tributaria<\/b><span style=\"font-weight: 400;\"> en los aspectos <\/span><b>cient\u00edficos y tecnol\u00f3gicos<\/b><span style=\"font-weight: 400;\"> que cubre (calificaci\u00f3n I+D\/IT de las actividades descritas, naturaleza t\u00e9cnica de los trabajos, justificaci\u00f3n t\u00e9cnica).<\/span><\/p><p><span style=\"font-weight: 400;\">Concretamente, la administraci\u00f3n fiscal <\/span><b>no puede reclasificar t\u00e9cnicamente<\/b><span style=\"font-weight: 400;\"> un proyecto <\/span><b>validado por un informe motivado vinculante<\/b><span style=\"font-weight: 400;\">, siempre que:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">los <\/span><b>trabajos realizados cumplan con los criterios de Innovaci\u00f3n Tecnol\u00f3gica<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">los <\/span><b>hechos declarados coincidan estrictamente con el per\u00edmetro analizado<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>deducci\u00f3n aplicada sea coherente con el dictamen obtenido<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>En cambio, el informe <\/span><b>no protege contra<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>errores contables<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>incoherencias en la declaraci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">o la <\/span><b>inclusi\u00f3n de gastos no cubiertos por el dictamen<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Por tanto, <\/span><b>asegura el fondo t\u00e9cnico<\/b><span style=\"font-weight: 400;\">, que constituye el <\/span><b>principal punto de fragilidad<\/b><span style=\"font-weight: 400;\"> durante las inspecciones sobre innovaci\u00f3n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2012\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2012\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfPor qu\u00e9 contar con acompa\u00f1amiento para un informe motivado IT? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2012\" class=\"elementor-element elementor-element-1004d19 e-con-full e-flex e-con e-child\" data-id=\"1004d19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2012\" class=\"elementor-element elementor-element-abfa7d1 e-flex e-con-boxed e-con e-child\" data-id=\"abfa7d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0f5ae3 elementor-widget elementor-widget-text-editor\" data-id=\"a0f5ae3\" 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><span style=\"font-weight: 400;\">En la pr\u00e1ctica, la obtenci\u00f3n de un <\/span><b>informe motivado vinculante IT<\/b><span style=\"font-weight: 400;\"> requiere una <\/span><b>lectura experta de los criterios t\u00e9cnicos espa\u00f1oles<\/b><span style=\"font-weight: 400;\"> y una <\/span><b>estructuraci\u00f3n rigurosa del expediente<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Los rechazos o dict\u00e1menes d\u00e9biles suelen deberse a:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">una <\/span><b>mala calificaci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">o una <\/span><b>argumentaci\u00f3n insuficientemente alineada<\/b><span style=\"font-weight: 400;\"> con las expectativas de los organismos emisores.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Contar con un acompa\u00f1amiento permite:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>asegurar la calificaci\u00f3n IT desde el inicio<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>evitar errores de per\u00edmetro o de vocabulario t\u00e9cnico<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>preparar un expediente oponible y utilizable en caso de inspecci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>reducir significativamente el riesgo de reclasificaci\u00f3n fiscal<\/b><span style=\"font-weight: 400;\"> por parte de la Agencia Tributaria.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>El <\/span><b>acompa\u00f1amiento transforma as\u00ed una gesti\u00f3n arriesgada en una herramienta de seguridad fiscal controlada<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2013\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2013\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfSe puede aplicar la deducci\u00f3n IT sin informe motivado? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2013\" class=\"elementor-element elementor-element-197d2b4 e-con-full e-flex e-con e-child\" data-id=\"197d2b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2013\" class=\"elementor-element elementor-element-db9c656 e-flex e-con-boxed e-con e-child\" data-id=\"db9c656\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29dea5d elementor-widget elementor-widget-text-editor\" data-id=\"29dea5d\" 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><span style=\"font-weight: 400;\">S\u00ed, <\/span><b>jur\u00eddicamente es posible aplicar la deducci\u00f3n por Innovaci\u00f3n Tecnol\u00f3gica (IT) sin disponer de un informe motivado vinculante<\/b><span style=\"font-weight: 400;\">. La legislaci\u00f3n espa\u00f1ola <\/span><b>no impone formalmente este dictamen<\/b><span style=\"font-weight: 400;\"> para beneficiarse de la deducci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">Sin embargo, en ausencia de informe motivado:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la deducci\u00f3n <\/span><b>se basa exclusivamente en la documentaci\u00f3n interna de la empresa<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>carga de la prueba recae \u00edntegramente en el contribuyente<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>Agencia Tributaria conserva un amplio margen de interpretaci\u00f3n<\/b><span style=\"font-weight: 400;\"> en caso de inspecci\u00f3n.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Dicho de otro modo, la <\/span><b>ausencia de informe no invalida la deducci\u00f3n<\/b><span style=\"font-weight: 400;\">, pero <\/span><b>la debilita considerablemente<\/b><span style=\"font-weight: 400;\">, especialmente en proyectos IT cuya calificaci\u00f3n puede ser objeto de interpretaci\u00f3n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2014\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2014\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfCu\u00e1les son los riesgos reales en caso de inspecci\u00f3n sin informe? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2014\" class=\"elementor-element elementor-element-743400e e-con-full e-flex e-con e-child\" data-id=\"743400e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2014\" class=\"elementor-element elementor-element-ff28409 e-flex e-con-boxed e-con e-child\" data-id=\"ff28409\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be10e46 elementor-widget elementor-widget-text-editor\" data-id=\"be10e46\" 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><span style=\"font-weight: 400;\">En caso de <\/span><b>inspecci\u00f3n fiscal sin informe motivado vinculante<\/b><span style=\"font-weight: 400;\">, la empresa se expone a un <\/span><b>alto riesgo de que se cuestione la deducci\u00f3n IT<\/b><span style=\"font-weight: 400;\">, incluso si los trabajos realizados son t\u00e9cnicamente reales.<\/span><\/p><p><span style=\"font-weight: 400;\">Los principales riesgos son:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>reclasificaci\u00f3n de los trabajos<\/b><span style=\"font-weight: 400;\"> como actividades no elegibles o como <\/span><b>ingenier\u00eda rutinaria<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>exclusi\u00f3n parcial o total de los gastos declarados<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>requerimiento de pago del impuesto<\/b><span style=\"font-weight: 400;\">, con intereses de demora y, en su caso, <\/span><b>sanciones<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><b><br \/>Sin informe motivado<\/b><span style=\"font-weight: 400;\">, la Agencia Tributaria puede valorar libremente:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>naturaleza de los trabajos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>nivel real de innovaci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>coherencia entre gastos, resultados y justificaciones<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>En la pr\u00e1ctica, las inspecciones <\/span><b>rara vez cuestionan la intenci\u00f3n de innovar<\/b><span style=\"font-weight: 400;\">, sino la <\/span><b>capacidad de demostrar objetivamente la innovaci\u00f3n tecnol\u00f3gica<\/b><span style=\"font-weight: 400;\">. <\/span><b>Y eso es precisamente lo que asegura el informe motivado.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2015\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2015\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfC\u00f3mo maximizar las posibilidades de obtener un dictamen favorable? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2015\" class=\"elementor-element elementor-element-330fb27 e-con-full e-flex e-con e-child\" data-id=\"330fb27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2015\" class=\"elementor-element elementor-element-c5bf282 e-flex e-con-boxed e-con e-child\" data-id=\"c5bf282\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11815bc elementor-widget elementor-widget-text-editor\" data-id=\"11815bc\" 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><span style=\"font-weight: 400;\">Obtener un <\/span><b>informe motivado vinculante favorable<\/b><span style=\"font-weight: 400;\"> depende <\/span><b>menos de la naturaleza del proyecto<\/b><span style=\"font-weight: 400;\"> que de la <\/span><b>calidad de su demostraci\u00f3n t\u00e9cnica<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Los <\/span><b>factores clave<\/b><span style=\"font-weight: 400;\"> son:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>calificar correctamente los trabajos desde el inicio<\/b><span style=\"font-weight: 400;\"> (IT y no I+D ni ingenier\u00eda convencional),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>estructurar un expediente factual, t\u00e9cnico y trazable<\/b><span style=\"font-weight: 400;\">, centrado en <\/span><b>mejoras tecnol\u00f3gicas reales<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>respaldar la argumentaci\u00f3n con pruebas concretas<\/b><span style=\"font-weight: 400;\">: ensayos, prototipos, iteraciones, resultados medibles,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>garantizar una total coherencia<\/b><span style=\"font-weight: 400;\"> entre el expediente, el informe y la deducci\u00f3n declarada a la <\/span><b>Agencia Tributaria<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Los <\/span><b>rechazos o dict\u00e1menes d\u00e9biles<\/b><span style=\"font-weight: 400;\"> suelen deberse a:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>descripciones demasiado generales<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>confusi\u00f3n entre innovaci\u00f3n t\u00e9cnica e innovaci\u00f3n comercial<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">o un <\/span><b>per\u00edmetro mal definido<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Un <\/span><b>acompa\u00f1amiento especializado<\/b><span style=\"font-weight: 400;\"> permite anticipar precisamente estos puntos y <\/span><b>presentar un expediente alineado<\/b><span style=\"font-weight: 400;\"> con las <\/span><b>expectativas reales de los organismos emisores<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2016\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2016\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfEs siempre necesario el informe motivado? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2016\" class=\"elementor-element elementor-element-a87bb62 e-con-full e-flex e-con e-child\" data-id=\"a87bb62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2016\" class=\"elementor-element elementor-element-7c651a4 e-flex e-con-boxed e-con e-child\" data-id=\"7c651a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56d76d0 elementor-widget elementor-widget-text-editor\" data-id=\"56d76d0\" 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><span style=\"font-weight: 400;\">No, el <\/span><b>informe motivado vinculante<\/b> <b>no es jur\u00eddicamente obligatorio<\/b><span style=\"font-weight: 400;\"> para aplicar la <\/span><b>deducci\u00f3n IT en Espa\u00f1a<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Sin embargo, se vuelve <\/span><b>altamente recomendable<\/b><span style=\"font-weight: 400;\"> cuando el proyecto presenta <\/span><b>un nivel de riesgo o un impacto significativo<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Es <\/span><b>especialmente pertinente<\/b><span style=\"font-weight: 400;\"> cuando:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>calificaci\u00f3n IT no es evidente<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">se trata de una <\/span><b>primera aplicaci\u00f3n de la deducci\u00f3n<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">los <\/span><b>importes en juego son significativos<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el proyecto se sit\u00faa en una <\/span><b>zona gris entre innovaci\u00f3n e ingenier\u00eda convencional<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Por el contrario, algunas empresas pueden decidir <\/span><b>prescindir del informe<\/b><span style=\"font-weight: 400;\"> cuando:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">los <\/span><b>trabajos son claramente elegibles y est\u00e1n perfectamente documentados<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">proyectos similares <\/span><b>ya han sido validados sin cuestionamiento<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">el <\/span><b>impacto financiero es limitado<\/b><span style=\"font-weight: 400;\"> y <\/span><b>proporcionado al riesgo asumido<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>No obstante, esta decisi\u00f3n requiere un <\/span><b>dominio avanzado del marco fiscal espa\u00f1ol<\/b><span style=\"font-weight: 400;\"> y la <\/span><b>capacidad de defender el expediente por cuenta propia<\/b><span style=\"font-weight: 400;\"> ante la Agencia Tributaria.<\/span><\/p><p><span style=\"font-weight: 400;\">En una l\u00f3gica de <\/span><b>prudencia y aseguramiento a largo plazo<\/b><span style=\"font-weight: 400;\">, el <\/span><b>informe motivado sigue siendo la herramienta m\u00e1s s\u00f3lida<\/b><span style=\"font-weight: 400;\"> para <\/span><b>garantizar la fiabilidad de una estrategia de deducci\u00f3n IT<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00bfCu\\u00e1l es la diferencia entre I+D e Innovaci\\u00f3n Tecnol\\u00f3gica (IT y por qu\\u00e9 el informe motivado es clave)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En Espa\\u00f1a, la distinci\\u00f3n entre Investigaci\\u00f3n y Desarrollo (I+D) e Innovaci\\u00f3n Tecnol\\u00f3gica (IT) es jur\\u00eddica y fiscalmente determinante. No se trata de una diferencia sem\\u00e1ntica, sino de una clasificaci\\u00f3n estrictamente definida por la normativa fiscal, que condiciona el tipo de deducci\\u00f3n aplicable, el nivel de exigencia t\\u00e9cnica y el riesgo en caso de inspecci\\u00f3n.La I+D engloba actividades orientadas a lograr un avance cient\\u00edfico o tecnol\\u00f3gico significativo, caracterizadas por la existencia de una incertidumbre tecnol\\u00f3gica real y la generaci\\u00f3n de nuevo conocimiento. Por ello, se beneficia de tipos de deducci\\u00f3n m\\u00e1s elevados, pero exige una justificaci\\u00f3n t\\u00e9cnica muy s\\u00f3lida.La Innovaci\\u00f3n Tecnol\\u00f3gica (IT), en cambio, se refiere a la mejora sustancial de productos, procesos o servicios existentes, mediante la aplicaci\\u00f3n de tecnolog\\u00edas nuevas o significativamente mejoradas, sin creaci\\u00f3n de conocimiento cient\\u00edfico nuevo. Es m\\u00e1s frecuente en empresas industriales y tecnol\\u00f3gicas, pero tambi\\u00e9n m\\u00e1s vulnerable a reclasificaciones si no se define con precisi\\u00f3n.Una mala calificaci\\u00f3n entre I+D e IT puede tener consecuencias fiscales importantes: reducci\\u00f3n del tipo de deducci\\u00f3n, exclusi\\u00f3n parcial o total de los gastos, o incluso regularizaciones retroactivas en caso de inspecci\\u00f3n. En la pr\\u00e1ctica, muchas empresas declaran proyectos como IT por prudencia o por desconocimiento de la doctrina fiscal, pero la Agencia Tributaria puede reclasificar un proyecto IT insuficientemente justificado como actividad no elegible o como ingenier\\u00eda rutinaria.Esta problem\\u00e1tica se agrava en los proyectos h\\u00edbridos, que combinan fases iniciales de I+D con etapas posteriores de industrializaci\\u00f3n u optimizaci\\u00f3n (IT). Sin una estructuraci\\u00f3n adecuada, es habitual:declarar todo el proyecto como IT cuando parte corresponde claramente a I+D,o, a la inversa, sobrecalificar como I+D trabajos que son realmente IT.El informe motivado permite evitar estos errores al:segmentar claramente las distintas fases del proyecto,asignar a cada una la calificaci\\u00f3n fiscal correcta,y blindar el proyecto frente a impugnaciones globales durante una inspecci\\u00f3n, algo especialmente cr\\u00edtico en proyectos plurianuales o de alto impacto financiero.En la pr\\u00e1ctica, la IT es el r\\u00e9gimen m\\u00e1s expuesto cuando se declara sin informe motivado, porque sus criterios son menos intuitivos, est\\u00e1n m\\u00e1s pr\\u00f3ximos a la actividad industrial habitual y pueden reinterpretarse a posteriori por la administraci\\u00f3n.Un informe motivado vinculante permite, por el contrario, consolidar la calificaci\\u00f3n IT, asegurar la deducci\\u00f3n en el tiempo y transformar un r\\u00e9gimen percibido como arriesgado en una herramienta fiscal plenamente controlada.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfQu\\u00e9 valor jur\\u00eddico tiene en caso de inspecci\\u00f3n fiscal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un informe motivado vinculante posee un fuerte valor jur\\u00eddico en Espa\\u00f1a, siempre que se haya obtenido respetando el procedimiento.En caso de inspecci\\u00f3n fiscal, es oponible a la Agencia Tributaria en los aspectos cient\\u00edficos y tecnol\\u00f3gicos que cubre (calificaci\\u00f3n I+D\\\/IT de las actividades descritas, naturaleza t\\u00e9cnica de los trabajos, justificaci\\u00f3n t\\u00e9cnica).Concretamente, la administraci\\u00f3n fiscal no puede reclasificar t\\u00e9cnicamente un proyecto validado por un informe motivado vinculante, siempre que:los trabajos realizados cumplan con los criterios de Innovaci\\u00f3n Tecnol\\u00f3gica,los hechos declarados coincidan estrictamente con el per\\u00edmetro analizado,la deducci\\u00f3n aplicada sea coherente con el dictamen obtenido.En cambio, el informe no protege contra:errores contables,incoherencias en la declaraci\\u00f3n,o la inclusi\\u00f3n de gastos no cubiertos por el dictamen.Por tanto, asegura el fondo t\\u00e9cnico, que constituye el principal punto de fragilidad durante las inspecciones sobre innovaci\\u00f3n.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfPor qu\\u00e9 contar con acompa\\u00f1amiento para un informe motivado IT?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En la pr\\u00e1ctica, la obtenci\\u00f3n de un informe motivado vinculante IT requiere una lectura experta de los criterios t\\u00e9cnicos espa\\u00f1oles y una estructuraci\\u00f3n rigurosa del expediente.Los rechazos o dict\\u00e1menes d\\u00e9biles suelen deberse a:una mala calificaci\\u00f3n,o una argumentaci\\u00f3n insuficientemente alineada con las expectativas de los organismos emisores.Contar con un acompa\\u00f1amiento permite:asegurar la calificaci\\u00f3n IT desde el inicio,evitar errores de per\\u00edmetro o de vocabulario t\\u00e9cnico,preparar un expediente oponible y utilizable en caso de inspecci\\u00f3n,reducir significativamente el riesgo de reclasificaci\\u00f3n fiscal por parte de la Agencia Tributaria.El acompa\\u00f1amiento transforma as\\u00ed una gesti\\u00f3n arriesgada en una herramienta de seguridad fiscal controlada.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfSe puede aplicar la deducci\\u00f3n IT sin informe motivado?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"S\\u00ed, jur\\u00eddicamente es posible aplicar la deducci\\u00f3n por Innovaci\\u00f3n Tecnol\\u00f3gica (IT) sin disponer de un informe motivado vinculante. La legislaci\\u00f3n espa\\u00f1ola no impone formalmente este dictamen para beneficiarse de la deducci\\u00f3n.Sin embargo, en ausencia de informe motivado:la deducci\\u00f3n se basa exclusivamente en la documentaci\\u00f3n interna de la empresa,la carga de la prueba recae \\u00edntegramente en el contribuyente,la Agencia Tributaria conserva un amplio margen de interpretaci\\u00f3n en caso de inspecci\\u00f3n.Dicho de otro modo, la ausencia de informe no invalida la deducci\\u00f3n, pero la debilita considerablemente, especialmente en proyectos IT cuya calificaci\\u00f3n puede ser objeto de interpretaci\\u00f3n.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfCu\\u00e1les son los riesgos reales en caso de inspecci\\u00f3n sin informe?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En caso de inspecci\\u00f3n fiscal sin informe motivado vinculante, la empresa se expone a un alto riesgo de que se cuestione la deducci\\u00f3n IT, incluso si los trabajos realizados son t\\u00e9cnicamente reales.Los principales riesgos son:reclasificaci\\u00f3n de los trabajos como actividades no elegibles o como ingenier\\u00eda rutinaria,exclusi\\u00f3n parcial o total de los gastos declarados,requerimiento de pago del impuesto, con intereses de demora y, en su caso, sanciones.Sin informe motivado, la Agencia Tributaria puede valorar libremente:la naturaleza de los trabajos,el nivel real de innovaci\\u00f3n,la coherencia entre gastos, resultados y justificaciones.En la pr\\u00e1ctica, las inspecciones rara vez cuestionan la intenci\\u00f3n de innovar, sino la capacidad de demostrar objetivamente la innovaci\\u00f3n tecnol\\u00f3gica. Y eso es precisamente lo que asegura el informe motivado.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfC\\u00f3mo maximizar las posibilidades de obtener un dictamen favorable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Obtener un informe motivado vinculante favorable depende menos de la naturaleza del proyecto que de la calidad de su demostraci\\u00f3n t\\u00e9cnica.Los factores clave son:calificar correctamente los trabajos desde el inicio (IT y no I+D ni ingenier\\u00eda convencional),estructurar un expediente factual, t\\u00e9cnico y trazable, centrado en mejoras tecnol\\u00f3gicas reales,respaldar la argumentaci\\u00f3n con pruebas concretas: ensayos, prototipos, iteraciones, resultados medibles,garantizar una total coherencia entre el expediente, el informe y la deducci\\u00f3n declarada a la Agencia Tributaria.Los rechazos o dict\\u00e1menes d\\u00e9biles suelen deberse a:descripciones demasiado generales,confusi\\u00f3n entre innovaci\\u00f3n t\\u00e9cnica e innovaci\\u00f3n comercial,o un per\\u00edmetro mal definido.Un acompa\\u00f1amiento especializado permite anticipar precisamente estos puntos y presentar un expediente alineado con las expectativas reales de los organismos emisores.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfEs siempre necesario el informe motivado?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No, el informe motivado vinculante no es jur\\u00eddicamente obligatorio para aplicar la deducci\\u00f3n IT en Espa\\u00f1a. Sin embargo, se vuelve altamente recomendable cuando el proyecto presenta un nivel de riesgo o un impacto significativo.Es especialmente pertinente cuando:la calificaci\\u00f3n IT no es evidente,se trata de una primera aplicaci\\u00f3n de la deducci\\u00f3n,los importes en juego son significativos,el proyecto se sit\\u00faa en una zona gris entre innovaci\\u00f3n e ingenier\\u00eda convencional.Por el contrario, algunas empresas pueden decidir prescindir del informe cuando:los trabajos son claramente elegibles y est\\u00e1n perfectamente documentados,proyectos similares ya han sido validados sin cuestionamiento,el impacto financiero es limitado y proporcionado al riesgo asumido.No obstante, esta decisi\\u00f3n requiere un dominio avanzado del marco fiscal espa\\u00f1ol y la capacidad de defender el expediente por cuenta propia ante la Agencia Tributaria.En una l\\u00f3gica de prudencia y aseguramiento a largo plazo, el informe motivado sigue siendo la herramienta m\\u00e1s s\\u00f3lida para garantizar la fiabilidad de una estrategia de deducci\\u00f3n IT.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-0b2aa23 e-flex e-con-boxed e-con e-parent\" data-id=\"0b2aa23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88bcee7 elementor-widget elementor-widget-template\" data-id=\"88bcee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"7023\" class=\"elementor elementor-7023 elementor-5104 elementor-5104\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-55b17a0 e-flex e-con-boxed e-con e-parent\" data-id=\"55b17a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c10794b e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"c10794b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-202e53e e-con-full e-flex e-con e-child\" data-id=\"202e53e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adcda09 elementor-widget elementor-widget-heading\" data-id=\"adcda09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00a1Excelente!<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b866e43 elementor-widget elementor-widget-heading\" data-id=\"b866e43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">5.0<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-786debb elementor-widget elementor-widget-rating\" data-id=\"786debb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b0b860 elementor-widget elementor-widget-image\" data-id=\"8b0b860\" 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 alt=\"\" loading=\"lazy\" decoding=\"async\" width=\"272\" height=\"92\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/08\/Google_2015_logo-1.svg\" class=\"attachment-full size-full wp-image-6856\" alt=\"\" \/>\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-41de268 elementor-widget elementor-widget-heading\" data-id=\"41de268\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Opiniones de los clientes<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08669f8 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex elementor-invisible e-con e-child\" data-id=\"08669f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6279bfe e-con-full e-flex e-con e-child\" data-id=\"6279bfe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac92578 elementor-widget elementor-widget-heading\" data-id=\"ac92578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Excellent!<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8757ca9 elementor-widget elementor-widget-image\" data-id=\"8757ca9\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-ed78818 elementor-widget elementor-widget-image\" data-id=\"ed78818\" 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 alt=\"\" loading=\"lazy\" decoding=\"async\" width=\"2500\" height=\"437\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/trustpilot-1.svg\" class=\"attachment-full size-full wp-image-6715\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a772e4 e-con-full e-flex e-con e-child\" data-id=\"4a772e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb57969 elementor-widget elementor-widget-heading\" data-id=\"eb57969\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">4.9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fceb7cb elementor-widget elementor-widget-heading\" data-id=\"fceb7cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">| +18000 avis<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-741c80c elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-arrows-position-inside elementor-invisible elementor-widget elementor-widget-n-carousel\" data-id=\"741c80c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;cf25213&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;4be6b37&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;92e5d92&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;3edc12c&quot;}],&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e10db4 e-flex e-con-boxed e-con e-child\" data-id=\"2e10db4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-62118e7 e-con-full e-flex e-con e-child\" data-id=\"62118e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-509a103 e-con-full e-flex e-con e-child\" data-id=\"509a103\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-559158c elementor-widget elementor-widget-image\" data-id=\"559158c\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-275b444 elementor-widget elementor-widget-heading\" data-id=\"275b444\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Il y a 3 jours<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f547250 elementor-widget elementor-widget-heading\" data-id=\"f547250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement,<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c673bc2 elementor-widget elementor-widget-heading\" data-id=\"c673bc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement, excellente r\u00e9activit\u00e9 l'\u00e9quipe de DIGIDOP a \u00e9t\u00e9 \u00e0 nos c\u00f4t\u00e9s dans le ...<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-683020b elementor-widget elementor-widget-heading\" data-id=\"683020b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Chloe Durand<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e552f29 e-flex e-con-boxed e-con e-child\" data-id=\"e552f29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7227b9f e-con-full e-flex e-con e-child\" data-id=\"7227b9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8928503 e-con-full e-flex e-con e-child\" data-id=\"8928503\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef55ba2 elementor-widget elementor-widget-image\" data-id=\"ef55ba2\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-340194a elementor-widget elementor-widget-heading\" data-id=\"340194a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Il y a 3 jours<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-946e189 elementor-widget elementor-widget-heading\" data-id=\"946e189\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement,<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e8832 elementor-widget elementor-widget-heading\" data-id=\"32e8832\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement, excellente r\u00e9activit\u00e9 l'\u00e9quipe de DIGIDOP a \u00e9t\u00e9 \u00e0 nos c\u00f4t\u00e9s dans le ...<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2639210 elementor-widget elementor-widget-heading\" data-id=\"2639210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Chloe Durand<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff656bd e-flex e-con-boxed e-con e-child\" data-id=\"ff656bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8f8db0a e-con-full e-flex e-con e-child\" data-id=\"8f8db0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fb8a0b1 e-con-full e-flex e-con e-child\" data-id=\"fb8a0b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a62f5fa elementor-widget elementor-widget-image\" data-id=\"a62f5fa\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-f704b9c elementor-widget elementor-widget-heading\" data-id=\"f704b9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Il y a 3 jours<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8287dc9 elementor-widget elementor-widget-heading\" data-id=\"8287dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement,<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b801ad9 elementor-widget elementor-widget-heading\" data-id=\"b801ad9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement, excellente r\u00e9activit\u00e9 l'\u00e9quipe de DIGIDOP a \u00e9t\u00e9 \u00e0 nos c\u00f4t\u00e9s dans le ...<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab70472 elementor-widget elementor-widget-heading\" data-id=\"ab70472\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Chloe Durand<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1905381 e-flex e-con-boxed e-con e-child\" data-id=\"1905381\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7477338 e-con-full e-flex e-con e-child\" data-id=\"7477338\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0ae3dac e-con-full e-flex e-con e-child\" data-id=\"0ae3dac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93115dd elementor-widget elementor-widget-image\" data-id=\"93115dd\" 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 alt=\"\" decoding=\"async\" width=\"2500\" height=\"469\" src=\"https:\/\/birdinnov.com\/wp-content\/uploads\/2025\/07\/stars-5-1.svg\" class=\"attachment-full size-full wp-image-6714\" alt=\"\" \/>\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-8032be3 elementor-widget elementor-widget-heading\" data-id=\"8032be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Il y a 3 jours<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e79655e elementor-widget elementor-widget-heading\" data-id=\"e79655e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement,<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28c8149 elementor-widget elementor-widget-heading\" data-id=\"28c8149\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Super accompagement, excellente r\u00e9activit\u00e9 l'\u00e9quipe de DIGIDOP a \u00e9t\u00e9 \u00e0 nos c\u00f4t\u00e9s dans le ...<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-325a63f elementor-widget elementor-widget-heading\" data-id=\"325a63f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Chloe Durand<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Anterior\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"51\" height=\"51\" viewBox=\"0 0 51 51\" fill=\"none\"><rect x=\"50.2929\" y=\"25.5\" width=\"34.5999\" height=\"34.5999\" rx=\"17.2999\" transform=\"rotate(135 50.2929 25.5)\" fill=\"white\"><\/rect><rect x=\"50.2929\" y=\"25.5\" width=\"34.5999\" height=\"34.5999\" rx=\"17.2999\" transform=\"rotate(135 50.2929 25.5)\" stroke=\"#808080\"><\/rect><path d=\"M33.3281 25.5H19.2103\" stroke=\"#808080\" stroke-width=\"0.5\" stroke-linecap=\"round\"><\/path><path d=\"M21.8556 29.0298L18.3261 25.5L21.8556 21.9703\" stroke=\"#155CE9\" stroke-width=\"0.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Siguiente\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"51\" height=\"51\" viewBox=\"0 0 51 51\" fill=\"none\"><rect x=\"0.707107\" y=\"25.5\" width=\"34.5998\" height=\"34.5998\" rx=\"17.2999\" transform=\"rotate(-45 0.707107 25.5)\" fill=\"white\"><\/rect><rect x=\"0.707107\" y=\"25.5\" width=\"34.5998\" height=\"34.5998\" rx=\"17.2999\" transform=\"rotate(-45 0.707107 25.5)\" stroke=\"#808080\"><\/rect><path d=\"M17.6719 25.5L31.7897 25.5\" stroke=\"#808080\" stroke-width=\"0.5\" stroke-linecap=\"round\"><\/path><path d=\"M29.1444 21.9702L32.6739 25.5L29.1444 29.0297\" stroke=\"#155CE9\" stroke-width=\"0.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47e8a3 elementor-arrows-position-inside elementor-invisible elementor-widget elementor-widget-n-carousel\" data-id=\"f47e8a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;cf25213&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;4be6b37&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;92e5d92&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;3edc12c&quot;}],&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-342bcea e-flex e-con-boxed e-con e-child\" data-id=\"342bcea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fe3c627 e-con-full e-flex e-con e-child\" data-id=\"fe3c627\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-58f2f92 e-con-full e-flex e-con e-child\" data-id=\"58f2f92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-812a4c0 elementor-widget elementor-widget-rating\" data-id=\"812a4c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec44533 elementor-widget elementor-widget-heading\" data-id=\"ec44533\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">hace un a\u00f1o<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06a0f65 elementor-widget elementor-widget-heading\" data-id=\"06a0f65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Muy satisfecha con los servicios. El equipo es receptivo y muy implicado. Nos han atendido muy bien.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9df521 elementor-widget elementor-widget-heading\" data-id=\"c9df521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Sonia<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8446c4 e-flex e-con-boxed e-con e-child\" data-id=\"e8446c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1e863a7 e-con-full e-flex e-con e-child\" data-id=\"1e863a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8abac4f e-con-full e-flex e-con e-child\" data-id=\"8abac4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab03107 elementor-widget elementor-widget-rating\" data-id=\"ab03107\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c406d66 elementor-widget elementor-widget-heading\" data-id=\"c406d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">hace un a\u00f1o<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24a044d elementor-widget elementor-widget-heading\" data-id=\"24a044d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Los servicios son de calidad y siempre he quedado satisfecho con el servicio prestado.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a81892 elementor-widget elementor-widget-heading\" data-id=\"3a81892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">K\u00e9vin Petit<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0dc4e42 e-flex e-con-boxed e-con e-child\" data-id=\"0dc4e42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f08966d e-con-full e-flex e-con e-child\" data-id=\"f08966d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c0be636 e-con-full e-flex e-con e-child\" data-id=\"c0be636\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-865ce82 elementor-widget elementor-widget-rating\" data-id=\"865ce82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d130f7 elementor-widget elementor-widget-heading\" data-id=\"7d130f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">hace un a\u00f1o<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc71c31 elementor-widget elementor-widget-heading\" data-id=\"fc71c31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Muy buenos consejos para ayudarme a identificar los dispositivos de financiaci\u00f3n.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9656acc elementor-widget elementor-widget-heading\" data-id=\"9656acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">CEO (Startup Rising)<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c40146 e-flex e-con-boxed e-con e-child\" data-id=\"5c40146\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-12c19bb e-con-full e-flex e-con e-child\" data-id=\"12c19bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d897752 e-con-full e-flex e-con e-child\" data-id=\"d897752\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4902f55 elementor-widget elementor-widget-rating\" data-id=\"4902f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Valorado con 5 de 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8064a58 elementor-widget elementor-widget-heading\" data-id=\"8064a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">hace un a\u00f1o<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cada77 elementor-widget elementor-widget-heading\" data-id=\"9cada77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Excelente capacidad de respuesta del equipo.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b47904 elementor-widget elementor-widget-heading\" data-id=\"1b47904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Arnaud<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Anterior\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"51\" height=\"51\" viewBox=\"0 0 51 51\" fill=\"none\"><rect x=\"50.2929\" y=\"25.5\" width=\"34.5999\" height=\"34.5999\" rx=\"17.2999\" transform=\"rotate(135 50.2929 25.5)\" fill=\"white\"><\/rect><rect x=\"50.2929\" y=\"25.5\" width=\"34.5999\" height=\"34.5999\" rx=\"17.2999\" transform=\"rotate(135 50.2929 25.5)\" stroke=\"#808080\"><\/rect><path d=\"M33.3281 25.5H19.2103\" stroke=\"#808080\" stroke-width=\"0.5\" stroke-linecap=\"round\"><\/path><path d=\"M21.8556 29.0298L18.3261 25.5L21.8556 21.9703\" stroke=\"#155CE9\" stroke-width=\"0.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Siguiente\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"51\" height=\"51\" viewBox=\"0 0 51 51\" fill=\"none\"><rect x=\"0.707107\" y=\"25.5\" width=\"34.5998\" height=\"34.5998\" rx=\"17.2999\" transform=\"rotate(-45 0.707107 25.5)\" fill=\"white\"><\/rect><rect x=\"0.707107\" y=\"25.5\" width=\"34.5998\" height=\"34.5998\" rx=\"17.2999\" transform=\"rotate(-45 0.707107 25.5)\" stroke=\"#808080\"><\/rect><path d=\"M17.6719 25.5L31.7897 25.5\" stroke=\"#808080\" stroke-width=\"0.5\" stroke-linecap=\"round\"><\/path><path d=\"M29.1444 21.9702L32.6739 25.5L29.1444 29.0297\" stroke=\"#155CE9\" stroke-width=\"0.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21dfcbe e-flex e-con-boxed e-con e-parent\" data-id=\"21dfcbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b169f64 elementor-widget elementor-widget-template\" data-id=\"b169f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2349\" class=\"elementor elementor-2349\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7102e9e e-flex e-con-boxed e-con e-parent\" data-id=\"7102e9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2d51e2 elementor-widget elementor-widget-image-carousel\" data-id=\"b2d51e2\" data-element_type=\"widget\" data-e-type=\"widget\" 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