Key data
| Regulation | Order CNU/931/2026, of August 12 |
|---|---|
| Publication | September 4, 2026 |
| Entry into force | September 4, 2026 |
| Affected parties | Companies and professionals awarded in innovation and design in Spain |
| Category | Grants and Subsidies |
| Fiscal year | 2026 (budget extended from 2023) |
| Maximum allocation per category | €50,000 |
| Granted modalities | 7 (4 in innovation, 3 in design) + 1 special mention |
Seven awards, allocations of up to €50,000 and an extended budget framework: this is how the National Innovation and Design Awards 2026 are formalized through Order CNU/931/2026, published on September 4, 2026 in the BOE. The order grants awards in the categories of Trajectory, Large Company, SME, Young Talent, Design and Company, and Young Professionals, plus a Special Mention in Innovation.
For awarded companies and professionals, the formalization of the grant activates specific economic rights and, in the case of the SME category, requires verification of compliance with the EU de minimis regime.
What does this regulation establish?
Order CNU/931/2026 formally grants the National Innovation and Design Awards for the 2026 edition. The awards are structured in two main blocks—innovation and design—with a total of seven modalities and one additional special mention. Below is the complete detail of all award winners and their allocations:
| Block | Modality | Award winner | Allocation |
|---|---|---|---|
| Innovation | Trajectory | Laura Carmen Olcina Puerto | Not specified in the order |
| Innovation | Large Company | Almirall SA | Not specified in the order |
| Innovation | SME | Acorde Technologies SA | €50,000 |
| Innovation | Young Talent | Guillermo Martínez Martínez | €30,000 |
| Innovation | Special Mention | Judith Saladrigas Coll | No financial allocation |
| Design | Trajectory | Martin Ruiz de Azúa | €50,000 |
| Design | Design and Company | La Fábrica Gestión Mas Cultura SL | Not specified in the order |
| Design | Young Professionals | Inés Llasera Saiz | €30,000 |
The financial allocations are charged to the General State Budget of 2023, extended to 2026. The award granted to Acorde Technologies SA in the SME category is expressly classified under the EU de minimis regime, which limits the total amount of this type of aid that a company can receive to €300,000 in three consecutive fiscal years.
Economic and operational impact
For the award winners, the formal granting of the order activates the right to receive the financial allocations. The confirmed amounts total €50,000 in the SME (Innovation) and Trajectory (Design) categories, and €30,000 in the Young Talent (Innovation) and Young Professionals (Design) categories.
The most relevant operational point for companies is the classification of the SME award under the de minimis regime. This means that Acorde Technologies SA must verify that the total de minimis aid received in the last three fiscal years does not exceed the EU threshold of €300,000. If it does, the company is obligated to report it to the granting administration.
From a tax perspective, the amounts received as awards are considered taxable income, so award winners—both individuals and legal entities—must include them in their tax return for the corresponding fiscal year.
Who does it affect?
- Acorde Technologies SA: SME awarded €50,000, subject to the EU de minimis regime.
- Almirall SA: Large company awarded in the Innovation category.
- La Fábrica Gestión Mas Cultura SL: Company awarded in the Design and Company category.
- Laura Carmen Olcina Puerto: Trajectory Award in Innovation.
- Guillermo Martínez Martínez: Young Talent Award in Innovation (€30,000).
- Martin Ruiz de Azúa: Trajectory Award in Design (€50,000).
- Inés Llasera Saiz: Young Professionals Award in Design (€30,000).
- Judith Saladrigas Coll: Special Mention in Innovation (no financial allocation).
- Tax and accounting advisors of the award winners: must manage the taxation of the amounts received and, in the case of Acorde Technologies SA, monitor the accumulation of de minimis aid.
Practical example
Case: Acorde Technologies SA, National Innovation Award SME category (€50,000)
Acorde Technologies SA receives €50,000 as a National Innovation Award 2026, SME category. As it falls under the EU de minimis regime, the company's finance department or external advisor must perform the following checks before accepting the amount:
- Review the record of de minimis aid received in fiscal years 2024, 2025, and 2026.
- Verify that the total sum—including these €50,000—does not exceed the threshold of €300,000 in the three-year period.
- If the threshold is not exceeded, accept the award and include the income in the accounting and the Corporate Income Tax return for fiscal year 2026.
- Retain the documentation proving the award and the accumulation control for at least 10 years, in accordance with state aid regulations.
In parallel, the company can use the award as an element of communication and commercial differentiation, given the institutional recognition that a National Innovation Award represents.
What should companies do now?
- Award winners with financial allocation: Confirm with the granting administration the procedure and payment schedule for the allocations recognized in Order CNU/931/2026.
- Acorde Technologies SA (SME category): Immediately verify the history of de minimis aid received in the last three fiscal years and check that the €300,000 threshold established by EU regulations is not exceeded.
- Tax advisors of all award winners: Include the amounts received as taxable income in fiscal year 2026, both in Personal Income Tax (individuals) and Corporate Income Tax (legal entities).
- Companies and professionals in the innovation and design sector: Take note of the call and the awarded profiles to assess participation in future editions, given that the awards include allocations of up to €50,000.
- Judith Saladrigas Coll (Special Mention): The mention does not carry financial allocation, but it does have accreditation value; it is advisable to document it for use in professional profiles, tenders, and institutional communication.
Frequently asked questions
How much money do the winners of the National Innovation and Design Awards 2026 receive?
The allocations confirmed in Order CNU/931/2026 are: €50,000 for the SME category in Innovation (Acorde Technologies SA) and for Trajectory in Design (Martin Ruiz de Azúa); €30,000 for Young Talent in Innovation (Guillermo Martínez Martínez) and for Young Professionals in Design (Inés Llasera Saiz). The allocations for the Trajectory in Innovation, Large Company, and Design and Company categories are not specified in the order summary. The Special Mention carries no financial allocation.
What is the de minimis regime and why does it affect the SME innovation award?
The EU de minimis regime limits the total public aid that a company can receive to €300,000 in three consecutive fiscal years. The €50,000 award granted to Acorde Technologies SA in the SME category is expressly classified under this regime, so the company must prove that the sum of all de minimis aid received in 2024, 2025, and 2026 does not exceed that threshold.
What budget finances the National Innovation and Design Awards 2026?
The financial allocations are charged to the General State Budget of 2023, extended to 2026, as established by Order CNU/931/2026 itself.
How many modalities were granted in the 2026 edition and who are the winners?
7 awards and 1 special mention have been granted: in Innovation, Laura Carmen Olcina Puerto (Trajectory), Almirall SA (Large Company), Acorde Technologies SA (SME, €50,000) and Guillermo Martínez Martínez (Young Talent, €30,000); in Design, Martin Ruiz de Azúa (Trajectory, €50,000), La Fábrica Gestión Mas Cultura SL (Design and Company) and Inés Llasera Saiz (Young Professionals, €30,000). Judith Saladrigas Coll receives a Special Mention in Innovation with no financial allocation.
Do award winners have tax obligations for the National Innovation and Design Awards?
Yes. The amounts received as awards are considered taxable income. Individuals must declare them in their Personal Income Tax return and legal entities in their Corporate Income Tax return, corresponding to fiscal year 2026. It is recommended to consult with a tax advisor to determine the specific treatment according to the nature of the award winner.
Official source
Consult complete regulation in 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-2026-18637