State R&D&i Plan 2024-2027: aid for innovative companies and startups

Key data

Companies that invest in innovation or collaborate with universities and research centers have had, since July 3, 2026, a new unified legal framework to access public financing. The Order CNU/671/2026 approves the regulatory bases of the State Plan for Scientific and Technical Research and Innovation 2024-2027, managed by the State Research Agency (AEI).

This framework is not a call with closed amounts: it is the regulation that defines the rules of the game for all calls that will be published during the 2024-2027 period. Knowing it now allows companies to prepare before the deadlines open.

What does this regulation establish?

Order CNU/671/2026 establishes a unified procedure for requesting, evaluating and justifying aid from the State Plan. It regulates eight programs in total, divided into two blocks:

Aid can take three different modalities:

• Subsidy: non-reimbursable financing, the most favorable for the company.
• Loan: reimbursable financing with preferential conditions compared to the market.
• Reimbursable advance: intermediate formula, common in projects with higher technological risk.

All aid is granted through competitive concurrence: applications compete with each other and are evaluated with scientific-technical and economic criteria. Project justification is also twofold: scientific-technical and economic. Non-compliance with conditions is subject to a specific sanctioning regime included in the Order itself.

A key element for companies: the Transfer and Collaboration program is specifically designed for joint projects between companies and the public sector (universities, OPIs, technology centers). It is the most direct entry point for a company that wants to access these aids without being a research center.

Economic and operational impact

The direct economic impact of this Order is a financing opportunity, not a cost. Companies that meet the requirements of each call will be able to access subsidies, soft loans or reimbursable advances to finance R&D&i projects.

The most relevant operational aspects for a company are:

• European co-financing: part of the aid may be co-financed by the ERDF (European Regional Development Fund) and ESF+ (European Social Fund Plus), which increases the total volume available and may involve additional eligibility and justification requirements.
• Unified procedure: all calls from the State Plan will follow the same application and justification rules, which reduces the learning curve for companies that have already participated in previous calls.
• Sanctioning regime: non-compliance with aid conditions (incorrect justification, misuse of funds, failure to meet objectives) may result in the return of amounts received plus corresponding interest.
• Variable amounts per call: this Order does not set amounts or aid intensities. Each specific call will establish available budgets, financing percentages and limits per project or beneficiary.

Who does it affect?

• Innovative companies that develop R&D or technological innovation projects, especially in collaboration with the public sector.
• Technology startups in early stages seeking public financing to validate or scale their technology.
• Universities and research centers that lead or participate in projects with companies.
• Researchers who want to access financing for basic or applied research projects.
• R&D departments and innovation directors of medium and large companies that manage projects with public financing.
• Advisors and consultants specialized in innovation financing who manage applications for their clients.

Practical example

A biotechnology startup that is developing a new medical diagnosis wants to access public financing. Until now, it had to navigate different regulatory frameworks depending on the type of aid. With Order CNU/671/2026, the process is unified:

1. The startup identifies that its project fits into the Experimental Research and Development program or the Transfer and Collaboration program (if it collaborates with a university hospital).
2. When the AEI publishes the corresponding call, the startup submits its application following the unified procedure established in this Order.
3. The application competes with others in competitive concurrence: the scientific-technical quality of the project and its economic viability are evaluated.
4. If it becomes a beneficiary, it can receive the aid as a subsidy (without repayment) or as a reimbursable advance (with repayment conditional on project success).
5. The startup must justify both scientific results and the use of funds. An error in economic justification can activate the sanctioning regime and force the return of what was received.

What should companies do now?

1. Identify which program fits your activity: review the five vertical programs (Human Resources, Experimental R&D, Transfer and Collaboration, Innovation and Infrastructure) and determine which best suits your current or planned projects.
2. Monitor AEI calls: the bases are approved, but specific amounts and deadlines will be published in separate calls. Subscribe to alerts from the State Research Agency so you don't miss any deadlines.
3. Prepare project documentation: the procedure requires scientific-technical and economic justification. Start documenting your R&D projects with methodological and financial rigor before the deadlines open.
4. Explore collaborations with the public sector: the Transfer and Collaboration program is especially accessible for companies. Identify universities, OPIs or technology centers with which you can develop joint projects.
5. Verify eligibility for ERDF/ESF+ co-financing: if your company operates in regions with European structural funds, co-financing can significantly increase the available amount. Consult with an advisor specialized in European funds.
6. Review the sanctioning regime: before applying for any aid, make sure your company can comply with justification obligations. Non-compliance can result in the return of funds plus interest.

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-2026-14489