CSIC receives €2.1 million for quantum research: what it means for the sector

Key data

Quantum technology is today one of the fields with the highest strategic investment in Europe, and Spain has just taken a concrete step: the CSIC and the Ramón Areces Foundation have formalized an agreement of €2,100,000 to finance two research projects within the QuARC-CSIC framework. The resolution, published in the BOE on 22 September 2026, gives official publicity to an agreement signed on 11 September 2026, in compliance with article 48.8 of the Law 40/2015 on the Legal Regime of the Public Sector.

For companies in the R&D environment, foundations and entities in the quantum sector, this agreement is not just academic news: it sets the pace for public-private financing in an area where positioning yourself now can be decisive.

What does this regulation establish?

The agreement formalizes collaboration between the CSIC (State Agency Superior Council for Scientific Research) and the Ramón Areces Foundation to finance two specific initiatives within the QuARC-CSIC program:

The contribution of €2,100,000 is structured in three equal payments of €700,000, distributed over three years. The agreement is covered by the Patronage Law, which has two direct tax consequences: the transaction is not subject to VAT and the Ramón Areces Foundation can benefit from the tax incentives provided for donations and contributions to public sector entities.

Publication in the BOE does not create new obligations for third parties, but does comply with the transparency obligation of article 48.8 of Law 40/2015, which requires official publicity for agreements entered into by state public sector bodies.

Economic and operational impact

From a business perspective, this agreement has several relevant implications:

• For the Ramón Areces Foundation: the contribution of €2,100,000 is covered by the Patronage Law, which allows a significant portion of the donation to be deducted for tax purposes. In addition, VAT exemption reduces the effective cost of the transaction.
• For the CSIC: the funds strengthen scientific, technological and training capacities in quantum technology, a sector with growing demand for specialized talent and collaboration with the private industry.
• For the Spanish quantum ecosystem: the creation of a quantum photonics and metrology laboratory and a JAE-Chair generates infrastructure and talent that companies in the sector will be able to leverage in the medium term for collaborations, R&D contracts and recruitment of specialized profiles.
• For other foundations and patrons: the model of this agreement—VAT-exempt, with tax incentives and published in the BOE—is replicable and can serve as a reference for structuring similar contributions to public research bodies.

Who does it affect?

• CSIC and its research centers linked to the QuARC-CSIC program.
• Ramón Areces Foundation, as the contributing entity and beneficiary of tax incentives for patronage.
• Researchers and teachers in quantum technologies, photonics and quantum metrology who may be eligible for positions or projects financed by this agreement.
• Technology companies and startups in the quantum sector seeking to collaborate with the CSIC or hire talent trained in these programs.
• Other foundations and private entities that are considering structuring patronage agreements with public research bodies under the Patronage Law.
• Tax and legal advisors managing the tax planning of foundations or major donors.

Practical example

A private foundation wishing to replicate the model of this agreement with another public research body can structure its contribution in the following way, taking as reference the parameters of the CSIC – Ramón Areces Foundation agreement:

• Total amount: €2,100,000 distributed in three fiscal years of €700,000.
• Tax treatment: by availing itself of the Patronage Law, the contribution does not generate VAT and the donating foundation can apply the tax deductions provided (up to 40% deduction in Corporate Income Tax for donations to public sector entities, according to current patronage regulations).
• Transparency: the agreement must be published in the BOE in compliance with article 48.8 of Law 40/2015, which gives institutional visibility to the collaboration.

In practice, an annual contribution of €700,000 under this framework could generate significant tax savings for the donating foundation, reducing the real net cost of investment in quantum R&D.

What should companies do now?

1. Quantum sector companies: identify collaboration opportunities with the CSIC through the QuARC-CSIC program, both for joint projects and for recruitment of talent trained in the Quantum Photonics and Metrology Laboratory or in the JAE-Chair.
2. Foundations and major patrons: review with your tax advisor whether a similar agreement structure—covered by the Patronage Law and published in the BOE—is applicable to your next contributions to public research bodies, to optimize the tax treatment of the donation.
3. Legal and tax advisors: update patronage agreement models with state public sector bodies, incorporating the BOE publication obligation from article 48.8 of Law 40/2015 and the applicable VAT exemption.
4. Researchers and academics: stay alert to calls arising from the JAE-Chair in Quantum Optics and the Quantum Photonics and Metrology Laboratory, financed with the €2,100,000 from this agreement.
5. R&D executives in technology companies: monitor QuARC-CSIC activity as a source of transferable knowledge and possible partner in quantum innovation projects with mixed public-private financing.

Official source

Consult complete regulation at official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-19686