Spain: the 12% innovation deduction is the reliable route, not Kit Digital
Two corrections carry this page. Kit Digital has not reopened, whatever a consultancy told you about Orden TDF/39/2026. And the FNEE money is real but it is not national: it sits with the Autonomous Communities.
The 12% deducción por innovación tecnológica
This is the one Spanish instrument in this study that is permanent, national, and not dependent on a call window. It is a corporate income-tax deduction, claimed in the Impuesto sobre Sociedades, not a grant you apply for in a two-week window.
- Innovación tecnológica (IT): 12% of qualifying expenditure. The AEAT page states that IT covers engineering of production processes and the acquisition of advanced technology in the form of patents, licences and know-how.
- The IT deduction base for acquisitions of advanced technology may not exceed EUR 1,000,000.
- For comparison, the I+D track runs at 25% base, 42% on the amount above the two-year average, an extra 17% on qualified researcher personnel costs and 8% on tangible and intangible assets, excluding buildings and land.
A machine-monitoring deployment is usually an IT case rather than an I+D case: you are changing how a production process is engineered and controlled, not conducting research. The licence and know-how wording is what most deployments hang on, and it is also why the EUR 1,000,000 cap on the advanced-technology head matters for larger rollouts.
Kit Digital is closed, and TDF/39/2026 does not reopen it
Segment III of Kit Digital closed on 31 October 2025 at 12:00. It covered firms with 0 to fewer than 3 employees, with a bono of up to EUR 3,000 (firms that had already drawn EUR 2,000 could request EUR 1,000 more), against a budget of EUR 1,697,650,894.02.
Orden TDF/39/2026 of 26 January 2026, published on 28 January and effective 29 January, is widely marketed as the return of Kit Digital. Read against the BOE text, it does three things: it extends the temporal scope until the Kit Digital funds are fully exhausted; it requires Red.es to reinvest unexecuted budget from the EUR 3.067bn allocation; and it requires new award proposals to be made to previously rejected applicants where credit remains. It does not open a new convocatoria, does not extend an existing deadline, and does not change bono amounts or segments.
Two practical consequences. First, if your firm never applied, TDF/39/2026 does nothing for you. Second, even if it had reopened, a EUR 3,000 bono is not a route for a monitoring project. Treat Kit Digital as a door-opener for micro-manufacturers, nothing more.
FNEE: EUR 300m, but the money sits with the regions
The industrial energy-efficiency line for SMEs and large enterprises is funded from the Fondo Nacional de Eficiencia Energética with EUR 300,000,000. The Council of Ministers approved it on 29 July 2025 and the Conferencia Sectorial de Energía approved the territorial allocation between 11 and 17 December 2025.
It is delivered as direct grants through the Autonomous Communities. Each of Spain's 17 regions issues its own convocatoria, which means the aid intensity, the minimum and maximum project sizes and the deadlines are all regional. There is one national date that applies everywhere: actions must be completed by 31 December 2030.
PERTE Descarbonización Industrial: closed, and out of scale
The 2026 Línea 1 call ran from 2 February 2026 at 10:00 to 13 February 2026 at 14:00 (BOE-B-2026-295, BDNS 879883) and is closed. The grant envelope opened at up to EUR 329,741,822.50 and was raised to EUR 408.2m and then to EUR 518.2m as of 22 April 2026, with a maximum of EUR 200m of aid per project and up to 60 months to complete the investments.
Eligible costs include production equipment tied to industrial processes, building infrastructure, intangibles such as patents, licences and technical knowledge, and external technical services. Process digitalisation is named as a fundable activity, but monitoring and measurement are not itemised separately. The decisive point for most readers is scale: project sizes here sit far above a EUR 30,000 to EUR 300,000 band. PERTE is a component line inside a large decarbonisation programme, not a stand-alone route for a monitoring rollout.
The Spanish routes side by side
| Programme | What it funds | Rate | Ceiling | Status (22 Sep 2026) |
|---|---|---|---|---|
| Deducción por innovación tecnológica (LIS) | Engineering of production processes; acquisition of advanced technology (patents, licences, know-how) | 12% of qualifying spend | Advanced-technology acquisition base capped at EUR 1,000,000 | PERMANENT tax deduction (AEAT page dated 19 Jun 2026) |
| Deducción por I+D (LIS) | Research and development activity, personnel and assets | 25% base; 42% above the 2-year average; +17% researchers; 8% assets | Not stated on the page read | PERMANENT |
| FNEE - eficiencia energética PYME y gran empresa industrial | Industrial energy-efficiency actions, including energy management systems | Set per Autonomous Community | Set per Autonomous Community; EUR 300m national envelope | OPEN via the regions. Actions complete by 31.12.2030 |
| PERTE Descarbonización Industrial, Línea 1 (2026) | Production equipment, infrastructure, intangibles, technical services; process digitalisation named | Grant; intensity varies, SME uplift | Max EUR 200m aid per project | CLOSED. Window 2-13 Feb 2026 |
| Kit Digital, Segmento III | Standard digital solutions for firms with under 3 employees | 100% up to the bono value | Bono max EUR 3,000 | CLOSED 31 Oct 2025. TDF/39/2026 reallocates remainders only |
Sources: AEAT, IDAE, BOE-B-2026-295, planderecuperacion.gob.es and sede.red.gob.es as dated in the status box.
How to build the file
- Decide the instrument before the vendorA tax deduction and a regional grant want different evidence. The deduction wants a defensible technical description of the process change. The FNEE convocatoria wants an energy saving expressed in the units the region asks for.
- Measure for four to eight weeks firstRunning time, stops with coded reasons, good and rejected parts, and consumption per line where sub-meters exist. Without this you have a purchase, not a project.
- Separate the advanced-technology spendLicences and know-how sit under the head that is capped at EUR 1,000,000 in the IT deduction base. Keep that line separate in the quotation so the cap can be applied cleanly.
- Read your own region's convocatoria, not the IDAE summaryIntensity, minima, deadlines and the eligible-cost list are regional. The national page does not name metering or monitoring.
- Ask your tax adviser about the cuota limitsThe AEAT page read does not state the percentage-of-cuota limits or the abono caps. They decide how fast the deduction converts into cash.
What to measure so the claim holds
| Indicator | Baseline method | Used for |
|---|---|---|
| Good output per planned hour | Automatic counts at the machine over 4-8 weeks | The process-engineering case for the IT deduction |
| Unplanned downtime hours by coded reason | Machine state with reason codes | Ranking losses, and sizing the project honestly |
| Energy per good unit | Sub-meter reading divided by good output, same window | The FNEE case: an energy claim normalised for production |
| Scrap and rework rate | Reject booking at the station | Quality gains that a purely energy-framed file leaves on the table |
| Share of machines with automatic data capture | Count before and after | Evidence that the process change happened |
Method only. What is claimable is set by the LIS text and by your regional convocatoria.
These reference sites are published by TEEPTRAK SAS, which sells production-monitoring and OEE software. That is a commercial interest and it is stated so you can weigh the page. For many Spanish plants the first honest step is a spreadsheet and a month of manual stop logging, or an integrator already working on site.
One sheet per country with the rate, the caps and the status, an eligibility checklist, and a budget model that applies the cap for you. Excel, no macros.
- All Western Europe programmes compared
- Italy: Transizione 5.0 is closed, Sabatini is not
- Portugal: SITCE and SICE, one call closing 30 September
- Net cost after grant or tax credit
Questions
- Has Kit Digital reopened under Orden TDF/39/2026?
- No. The BOE text of Orden TDF/39/2026 of 26 January 2026 extends the temporal scope until the funds are exhausted, requires Red.es to reinvest unexecuted budget, and requires new award proposals to previously rejected applicants where credit remains. It does not open a new convocatoria, extend a deadline, or change bono amounts or segments. Consultancy pages saying otherwise are not reflecting the order.
- What rate does the innovation deduction pay on a monitoring project?
- 12% of qualifying expenditure under the deducción por innovación tecnológica, which the AEAT page describes as covering engineering of production processes and acquisition of advanced technology such as patents, licences and know-how. The advanced-technology acquisition base is capped at EUR 1,000,000.
- Can I apply to the FNEE industrial programme directly to IDAE?
- No. The EUR 300m is delivered as direct grants through the Autonomous Communities, each issuing its own convocatoria with its own rates, minima and deadlines. The one common date is that actions must be completed by 31 December 2030.
- Does FNEE pay for metering and monitoring software?
- The IDAE page references implementation of energy management systems but does not itemise metering, monitoring, sensors or software. That question is answered by your regional convocatoria text, which has to be read directly.
- Is PERTE Descarbonización worth pursuing for a monitoring rollout?
- Not on its own. The 2026 Línea 1 window closed on 13 February 2026, and the scheme runs at up to EUR 200m of aid per project. It is relevant only as a digitalisation component inside a much larger decarbonisation investment.
Sources
- AEAT - deducciones para incentivar determinadas actividades (19 June 2026)
- IDAE - eficiencia energética en PYME y gran empresa industrial (FNEE)
- IDAE - convocatorias de las Comunidades Autónomas (FNEE)
- BOE-B-2026-295 - PERTE Descarbonización Industrial, Línea 1, 2026 call
- Plan de Recuperación - PERTE Descarbonización Industrial 2026 (updated 27 April 2026)
- sede.red.gob.es - Kit Digital Segmento III convocatoria (closed 31 Oct 2025)
- BOE-A-2026-2070 - Orden TDF/39/2026 of 26 January 2026
Published by TEEPTRAK SAS, which makes production-monitoring and OEE software. Every figure is sourced on the page. Funding rules, standards and reporting duties change: check the official documents before you budget or commit.