Certification for the application of deductions related to R&D activities
What is it?
In the instruments that develop the application of the Next Generation Fund, such as the Recovery and Resilience Mechanism, the European Union establishes that it will only support measures that respect the principle of not causing significant damage to its environmental objectives. This principle is known as the DNSH principle and applies to the six environmental goals included in Regulation 2020/852 regarding establishing a framework to facilitate sustainable investments.
The DNSH principle applies to the measures included in the National Plan for Recovery, Transformation and Resilience. As part of the evaluation of the aid covered by the said plan, the Administration will require applicants to demonstrate compliance with the DNSH principle.
When this has been considered by the Administration managing the aid, the documentation evidence that compliance with the DNSH principle (self-declaration, accompanied by a validation report) will be required in the processing.
OCA Global offers a self-assessment validation service for projects submitted to aid programs established by the Administration. The self-assessment validation report will indicate the reliability of the self-assessment conclusions and, where considered, ensure that they have a sound technical basis and are reasonable. The resulting validation is needed to fulfil the requirements established within the aid program.
Legal framework.
- Official information on the Spanish strategy to channel funds allocated by Europe to repair the damage caused by the COVID-19 crisis; build a more sustainable future through reforms and investments.
- Regulation (EU) 2020/852, regarding establishing a framework to facilitate sustainable investments (Regulation on EU taxonomy) and delegated acts that develop it.
Who is it for?
To those companies and organizations that present projects to calls for aid within the framework of the Next Generation Funds. Provided that in said calls, the need to provide a validation of the self-declaration of compliance with the DNSH principle of the project activities is determined.
