https://blog.novatax.cl/en/tags/accepted-expenses/Recent content in Accepted expenses on NovaTax BlogHugoen-usSat, 22 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/presupuesto-gastos-aceptados/Sat, 22 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/presupuesto-gastos-aceptados/<p>Under the <a href="https://blog.novatax.cl/en/ley-id-chile/">R&amp;D Law</a>, the benefit is calculated on <strong>certified expenditure</strong>. That makes the budget much more than paperwork: it determines how much tax credit you&rsquo;ll get. A poorly built budget can end in <strong>partial certification</strong>.</p> <h2 id="accepted-expense-categories">Accepted expense categories</h2> <p>Corfo details accepted expenses in its <strong>Exempt Resolution No. 17</strong>. They fall into two broad groups.</p> <h3 id="current-expenses">Current expenses</h3> <table> <thead> <tr> <th>Category</th> <th>What it includes</th> <th>Watch out for</th> </tr> </thead> <tbody> <tr> <td><strong>Staff</strong></td> <td>Salaries and fees of the technical and professional staff involved</td> <td>Valued by <strong>% of time allocated</strong>. At least 50% of the work in Chile</td> </tr> <tr> <td><strong>Materials and supplies</strong></td> <td>Reagents, materials, IT services, lab analyses, bibliography</td> <td>Must be directly linked to the activities</td> </tr> <tr> <td><strong>Subcontracts</strong></td> <td>Services from legal entities directly related to the project</td> <td>At least 50% carried out in Chile</td> </tr> <tr> <td><strong>Rentals</strong></td> <td>Movable or real property needed for the project</td> <td>Justify the need</td> </tr> <tr> <td><strong>Intellectual property</strong></td> <td>Costs of registering patents, utility models, software rights or plant varieties</td> <td>Must come from the certified project</td> </tr> <tr> <td><strong>Utilities</strong></td> <td>Water, electricity, phone, internet</td> <td>Capped at <strong>5%</strong> of current expenses</td> </tr> </tbody> </table> <h3 id="capital-expenses">Capital expenses</h3> <ul> <li><strong>Equipment and instruments</strong>, including insurance, shipping, import and commissioning accessories.</li> <li><strong>Infrastructure</strong>: building, fitting out or acquiring property the project requires.</li> </ul> <h2 id="valued-vs-paid-out">Valued vs. paid out</h2> <p>This is a key distinction. According to Corfo, <strong>only staff costs can be valued</strong>: if an in-house engineer spends 40% of their time on the project, you can charge 40% of their cost. <strong>Every other expense must be an actual payment</strong>, backed by an invoice and proof of payment.</p>