Key data
| Regulation | Resolution of October 7, 2026, from the Presidency of CSIC, M.P., publishing the Agreement with Fundación Ramón Areces for the project «RER-IA CSIC» |
|---|---|
| BOE Publication | November 12, 2026 |
| Entry into force | October 2, 2026 |
| Affected parties | CSIC, Fundación Ramón Areces, researchers in rare diseases and biomedical AI |
| Category | Education / R&D+i |
| Total amount | €292,000 |
| Contributor | Fundación Ramón Areces (entirely) |
| Tax framework | Patronage — art. 25 of Law 49/2002 |
| BOE Reference | BOE-A-2026-23744 |
Fundación Ramón Areces will allocate €292,000 to the project «RER-IA CSIC», aimed at applying artificial intelligence to early diagnosis of rare diseases. The contribution is channeled as patronage under article 25 of Law 49/2002, which implies VAT exemption and tax incentives for the Foundation. The agreement was signed on October 2, 2026 and published in the BOE on November 12, 2026 (BOE-A-2026-23744).
This agreement is not only relevant for CSIC or the Foundation: it establishes a fiscal and operational reference model for any private entity that wants to finance public R&D+i with tax advantages.
What does this regulation establish?
The agreement formalizes the collaboration between CSIC and Fundación Ramón Areces to develop the project «RER-IA CSIC», whose purpose is to apply artificial intelligence to three key areas of research in rare diseases:
- Early diagnosis of rare diseases using AI models.
- Patient stratification to personalize treatments and clinical protocols.
- Discovery of therapeutic targets, that is, identifying new molecules or mechanisms on which to act pharmacologically.
The project will be executed by CSIC through its Rare Diseases Network (RER-CSIC). The financing structure and obligations of each party are as follows:
| Aspect | Detail |
|---|---|
| Total amount | €292,000 |
| Who contributes | Fundación Ramón Areces (100% of financing) |
| Payment structure | Three staggered payments |
| Condition for 2nd and 3rd payment | Submission of progress reports by CSIC |
| Ownership of results | CSIC (the Foundation does not acquire ownership of results) |
| Scientific obligations of the Foundation | None |
| Tax framework | Patronage — art. 25 Law 49/2002: VAT exemption and tax incentives for the Foundation |
| CSIC executing unit | Rare Diseases Network (RER-CSIC) |
Economic and operational impact
The direct economic impact of this agreement falls mainly on Fundación Ramón Areces, which assumes the entire cost (€292,000) but obtains significant tax advantages in return thanks to the patronage framework:
- VAT exemption on the contribution, under article 25 of Law 49/2002.
- Tax incentives applicable to the Foundation for the donation to a public research entity.
- The Foundation does not assume scientific risks or ownership issues: the project results belong to CSIC.
For CSIC, the agreement means additional private financing for its Rare Diseases Network without intellectual property transfer. The key operational obligation is the submission of progress reports that enable the disbursement of the second and third payments.
From a business model perspective, this agreement is relevant as a reference for other corporate foundations or corporations that want to finance public R&D+i with an efficient tax framework.
Who does it affect?
- CSIC and its Rare Diseases Network (RER-CSIC): project executing entity, recipient of the €292,000 and responsible for progress reports.
- Fundación Ramón Areces: full project financier, beneficiary of patronage tax incentives.
- Researchers in rare diseases and biomedical AI: professionals who will develop or collaborate on the RER-IA CSIC project.
- Corporate foundations and corporations with patronage programs: this agreement is a replicable model for channeling private financing toward public R&D+i with tax advantages.
- Tax and legal advisors to foundations: must understand the framework of art. 25 of Law 49/2002 to structure similar operations.
Practical example
A corporate foundation that wants to finance a research project at a public university or at CSIC can replicate exactly this model:
- Signs a collaboration agreement framed as patronage under article 25 of Law 49/2002.
- Structures the disbursement in staggered payments (like the three payments of the RER-IA CSIC agreement), conditioned to progress reports from the receiving organization. This reduces the financial risk for the foundation.
- The contribution is VAT exempt and generates tax incentives for the financing foundation.
- The foundation does not acquire ownership of results nor assumes scientific obligations, which simplifies management.
In the specific case of the RER-IA CSIC agreement, Fundación Ramón Areces disburses €292,000 in three tranches, obtaining the tax benefits of patronage without assuming intellectual property risks or scientific responsibilities.
What should companies do now?
- If you are a foundation or company with a patronage program: analyze whether your R&D+i financing strategy can be framed under article 25 of Law 49/2002 to obtain VAT exemption and tax incentives, as Fundación Ramón Areces does in this agreement.
- If you manage agreements with public research organizations: review that the payment structure includes control milestones (progress reports) to condition disbursements and reduce financial risk.
- If you are a tax advisor to a foundation: verify that contributions to public research entities are properly documented under the patronage framework of Law 49/2002 to not lose applicable tax incentives.
- If you participate in the biomedical R&D+i ecosystem: identify whether your organization can collaborate with CSIC's Rare Diseases Network (RER-CSIC) within the framework of the «RER-IA CSIC» project.
Frequently asked questions
How much money does Fundación Ramón Areces contribute to the RER-IA CSIC project?
Fundación Ramón Areces contributes €292,000, which fully finances the project. The disbursement is made in three staggered payments: the first is made at the beginning, and the second and third payments are conditioned to the submission of progress reports by CSIC.
What tax advantages does Fundación Ramón Areces obtain from this agreement?
By framing the contribution as patronage under article 25 of Law 49/2002, the Foundation obtains two tax benefits: VAT exemption on the contribution and tax incentives applicable for the donation to a public research entity. The Foundation does not acquire ownership of the project results nor assume scientific obligations.
Who executes the project and who owns the results?
The project «RER-IA CSIC» is executed by CSIC through its Rare Diseases Network (RER-CSIC). The ownership of scientific results belongs entirely to CSIC. Fundación Ramón Areces does not acquire any rights over the results nor assume scientific obligations.
What research areas does the RER-IA CSIC project cover?
The project applies artificial intelligence to three areas: early diagnosis of rare diseases, patient stratification to personalize treatments, and discovery of therapeutic targets to identify new molecules or pharmacological mechanisms on which to act.
Can a private company replicate this R&D+i financing model with CSIC?
Yes. The RER-IA CSIC agreement establishes a replicable model: a private entity can finance research projects at CSIC or other public organizations by framing the contribution as patronage under article 25 of Law 49/2002, obtaining VAT exemption and tax incentives, structuring staggered payments conditioned to progress milestones and without assuming ownership of results.
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-2026-23744
