AI & Innovation
How to document the technical uncertainty in your R&D project
Technical uncertainty is what turns a project into R&D. How to describe it in your application and how to leave evidence while the project runs.
BlogAll articles
Analysis and perspectives on R&D, Chile's Law 20,241 tax credit and innovation.
Corfo Certification
How to prove your R&D team's capabilities to Corfo
In an intramural project, Corfo checks you have the team and infrastructure to do R&D. What the regulation requires, how to prove it, and common mistakes.
Tax Basics
Public grants and the R&D Law: how to combine them without losing the benefit
Can you use Chile's R&D Law on a project that already has a public grant? Yes, with rules. What to declare, which amount the credit applies to, and which benefits are incompatible.
R&D Law
Intramural project or extramural contract: which mode suits you?
Chile's R&D Law offers two routes: do the R&D with your own team or contract it to a registered centre. We compare requirements, advantages and when each makes sense.
AI & Innovation
Software development and the R&D Law: when your project qualifies
Chile's R&D Law expressly includes software development, but not all software is R&D. We explain the test, with examples, and how it fits with agile methods.
Corfo Certification
How to build an R&D project budget: expenses Corfo accepts
The budget determines how much benefit you get. We review which expenses Corfo accepts under Exempt Resolution No. 17, which have limits, and how to avoid partial certification.
Tax Basics
Full accounting and actual income: the requirement many companies overlook
Before thinking about the project, check your tax regime. Chile's R&D Law only applies to First Category taxpayers taxed on actual income with full accounting.
R&D Law
The R&D Law paradox: a generous incentive almost no one uses
Chile has one of the most generous R&D tax incentives in the OECD, yet only a tiny fraction of companies use it. We look at the data and the likely reasons.
Corfo Certification
Why Corfo rejects R&D Law projects (and how to avoid it)
Almost half of R&D Law applications don't get certified. We review the most common reasons for rejection and what to do to avoid them.
AI & Innovation
Innovation is not the same as R&D (and for Corfo, the difference matters)
All R&D is innovation, but not all innovation is R&D. That distinction explains most R&D Law rejections. Here's a practical test to tell them apart.
Tax Basics
What is the UTM, and why is Chile's R&D Law measured in it?
A 100 UTM minimum, a 15,000 UTM cap, a 10 UTM fee: the R&D Law speaks in UTM. What this unit is, how it is updated and how to use it in your calculations.
R&D Law
From 2008 to today: how Chile's R&D Law evolved
The R&D Law was born in 2008 with a rigid design that almost no one used. The 2012 reform transformed it. What changed, and what is still being debated.