{"id":2190,"date":"2026-06-25T14:55:28","date_gmt":"2026-06-25T12:55:28","guid":{"rendered":"https:\/\/leyton.majjane.agency\/es\/cash-back-aplicacion-sin-limite-de-cuota\/"},"modified":"2026-07-29T15:40:44","modified_gmt":"2026-07-29T13:40:44","slug":"cash-back-aplicacion-sin-limite-de-cuota","status":"publish","type":"page","link":"https:\/\/leyton.com\/es\/cash-back-aplicacion-sin-limite-de-cuota\/","title":{"rendered":"Cash Back aplicacion sin limite de cuota"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2190\" class=\"elementor elementor-2190\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284f5b9e e-grid e-con-boxed e-con e-parent\" data-id=\"284f5b9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6655d1ee e-flex e-con-boxed e-con e-child\" data-id=\"6655d1ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d8b11d7 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d8b11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Monetiza tu deducci\u00f3n con la opci\u00f3n  <span>\u201cCash Back\u201d <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779f63f5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"779f63f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"ori-hs-description\">Consigue una monetizaci\u00f3n de hasta el 100% del importe de la cuota de tu IS.<\/p><div class=\"ori-hs-links\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3100f5 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"a3100f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/es\/contacta\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Comprueba tu elegibilidad<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cd252cd e-con-full e-flex e-con e-child\" data-id=\"5cd252cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6833ce54 elementor-widget elementor-widget-video\" data-id=\"6833ce54\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ba75f5 elementor-widget elementor-widget-html\" data-id=\"25ba75f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n           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  background: #000;\r\n    display: block;\r\n}\r\n#custom-video-lightbox .cvl-close {\r\n    position: fixed;\r\n    top: 25px;\r\n    right: 25px;\r\n    width: 60px;\r\n    height: 60px;\r\n    color: #fff;\r\n    cursor: pointer;\r\n    z-index: 999999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    user-select: none;\r\n}\r\n#custom-video-lightbox .cvl-close svg {\r\n    width: 40px;\r\n    height: 40px;\r\n    pointer-events: none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe66091 elementor-widget elementor-widget-image\" data-id=\"6fe66091\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-1024x683.jpg\" class=\"attachment-large size-large wp-image-2794\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5730-1-1-400x267.jpg 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ba723e e-flex e-con-boxed e-con e-parent\" data-id=\"40ba723e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f0f6ec elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54f0f6ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Monetizacion o cashback<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f370c27 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4f370c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo funciona?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e811b5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e811b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">La<b> Ley del Impuesto sobre Sociedades<\/b> permite a las empresas aplicar sus deducciones por actividades de I+D+i.<\/p><p class=\"isSelectedEnd\">Con car\u00e1cter general, estas deducciones pueden aplicarse hasta un<b> l\u00edmite del 25 %<\/b> de la cuota, que puede <b>elevarse al 50 % <\/b>cuando las deducciones generadas por determinadas actividades de I+D+i superan el<b> 10 % de dicha cuota<\/b>.<\/p><p>Cuando una empresa ha generado una deducci\u00f3n por I+D+i, <b>pero no dispone de cuota suficiente para aplicarla,<\/b> puede optar, bajo determinadas condiciones, por su <b>monetizaci\u00f3n o cashback.<\/b> Esto permite solicitar a la administraci\u00f3n, el abono de la deducci\u00f3n pendiente, aplicando una reducci\u00f3n del <b>20 % sobre su importe<\/b>.<\/p><p>Esto ser\u00eda la reducci\u00f3n m\u00e1xima obtenible, pero bajo otra serie de especificaciones, <b>podr\u00edas optar a la opci\u00f3n de monetizaci\u00f3n o cash back,<\/b> reduciendo el importe de tu cuota al 100%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d3ca76 e-flex e-con-boxed e-con e-parent\" data-id=\"8d3ca76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6296e0 elementor-widget elementor-widget-text-editor\" data-id=\"7f6296e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Retos que resolvemos<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a1b97d1 elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4a1b97d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retos reales, soluciones claras<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f337c79 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"f337c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-2190\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Reto 1: Entender los criterios de elegibilidad<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Reto 1: Entender los criterios de elegibilidad<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Nuestros expertos conocen en profundidad la normativa vigente y se aseguran de que solo se presenten los proyectos que realmente cumplen los requisitos, maximizando tus posibilidades de \u00e9xito.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"532\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-1024x681.jpg\" class=\"attachment-large size-large\" alt=\"Reto 1: Entender los criterios de elegibilidad\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-1024x681.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-768x511.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-1536x1022.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-2048x1363.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/DSC_9034-1-400x266.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Reto 2: Gestionar la documentaci\u00f3n<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Reto 2: Gestionar la documentaci\u00f3n<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Nos encargamos de toda la documentaci\u00f3n necesaria, redactando las memorias t\u00e9cnicas que justifican tus actividades de I+D+i ante la Administraci\u00f3n.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Reto 2: Gestionar la documentaci\u00f3n\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5121-1-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Reto 3: Tiempo y carga administrativa<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Reto 3: Tiempo y carga administrativa<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Te acompa\u00f1amos durante todo el proceso \u2014 desde la verificaci\u00f3n de elegibilidad del proyecto hasta la presentaci\u00f3n del Impuesto de Sociedades con la deducci\u00f3n aplicada \u2014 para que t\u00fa puedas centrarte en lo que importa: tu negocio.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Reto 3: Tiempo y carga administrativa\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/07\/128A5042-1-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: pointer;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1), gap 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active {\n            flex: 1 1 0;\n            gap: 16px;\n            cursor: default;\n        }\n\n        .gfi-ch-panel__sidebar {\n            flex: 0 0 99px;\n            width: 99px;\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: rgba(29, 67, 92, 1);\n            display: flex;\n            flex-direction: column;\n            align-items: center;\n            justify-content: space-between;\n            padding: 22px 26px 23px 27px;\n            color: #fff;\n            transition: background 0.6s ease, color 0.6s ease;\n            user-select: none;\n            height: calc(100% - 3px);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: linear-gradient(180deg, #F3F4F6 0%, #CDD5DC 100%);\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-panel__number {\n            font: 600 30px\/1 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel__line {\n            flex: 1;\n            width: 1px;\n            background: rgba(255, 255, 255, 0.5);\n            margin: 24px 0;\n            transition: background 0.6s ease;\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__line {\n            background: #012D48;\n        }\n\n        .gfi-ch-panel__label {\n            font: 500 18px\/1 'Montserrat', sans-serif;\n            writing-mode: vertical-rl;\n            transform: rotate(180deg);\n            letter-spacing: 0.5px;\n            white-space: nowrap;\n        }\n\n        .gfi-ch-panel__content-wrapper {\n            flex: 0 0 0px;\n            min-width: 0;\n            background: transparent;\n            border-radius: 24px;\n            overflow: hidden;\n            \/* No opacity fade \u2014 it read as a blink\/zoom. The wrapper's width\n               (flex) animating with overflow:hidden does the reveal. *\/\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n            flex: 1 1 0;\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-content {\n            width: 100%;\n            min-width: 570px;\n            height: 100%;\n            display: flex;\n            flex-direction: column;\n            justify-content: space-between;\n            padding: 8px 24px 24px 24px;\n            gap: 16px;\n\n        }\n\n        .gfi-ch-content__top {\n            display: flex;\n            align-items: flex-start;\n            gap: 24px;\n        }\n\n        .gfi-ch-content__num {\n            font: 700 48px\/0.85 'Montserrat', sans-serif;\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-content__title {\n            font: 600 30px\/1.2 'Montserrat', sans-serif;\n            color: #0d2b4e;\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description {\n            font: 400 14px\/1.6 'Montserrat', sans-serif;\n            color: #64707d;\n            \/* max-width: 500px; *\/\n        }\n\n        .gfi-ch-content__description p {\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description p:last-child {\n            margin: 0;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn {\n            margin-top: 1rem;\n        }\n\n\n\n        .gfi-ch-panel__content-wrapper .gfi-btn span {\n            color: #0d2b4e;\n            font-weight: 600;\n            font-size: 13px;\n            text-decoration: none;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn a {\n            display: flex;\n            align-items: center;\n            gap: 10px;\n        }\n\n        \/* .gfi-ch-panel__content-wrapper .elementor-button-icon {\n            position: absolute;\n            right: 8px;\n            top: 50%;\n            transform: translateY(-50%);\n            width: 28px;\n            height: 28px;\n            background: #0d2b4e;\n            border-radius: 50%;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n        }\n\n        .gfi-ch-panel__content-wrapper .elementor-button-icon svg {\n            width: 12px;\n            fill: #fff;\n        } *\/\n\n        .gfi-ch-content__image {\n            width: 100%;\n            overflow: visible !important;\n            background: none !important;\n        }\n\n        .gfi-ch-content__image img {\n            width: 100%;\n            height: 282px;\n            object-fit: cover;\n            display: block;\n            border-radius: 15px;\n            box-shadow: 0 8px 14px 0px rgba(0, 0, 0, 0.20);\n        }\n\n        @media (max-width: 900px) {\n            .gfi-challenges {\n                flex-direction: column;\n                min-height: auto;\n            }\n\n            .gfi-ch-panel {\n                flex: 0 0 auto;\n                flex-direction: column;\n                \/* Leaves a gap above the header when it scrolls to the top.\n                   Increase this if your site has a sticky\/fixed header. *\/\n                scroll-margin-top: 16px;\n            }\n\n            .gfi-ch-panel__sidebar {\n                width: 100%;\n                flex: 0 0 70px;\n                flex-direction: row;\n                padding: 0 20px;\n                border-radius: 15px;\n                justify-content: flex-start;\n                gap: 1rem;\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n                background: linear-gradient(270deg, #F3F4F6 0%, #CDD5DC 100%);\n            }\n\n            .gfi-ch-panel__number {\n                display: none;\n            }\n\n            .gfi-ch-content__num {\n                display: none;\n            }\n\n            .gfi-ch-panel__line {\n                height: 1px;\n                order: 1;\n                margin: 0 0;\n                flex-grow: 1;\n            }\n\n            .gfi-ch-panel__label {\n                writing-mode: horizontal-tb;\n                transform: none;\n                \/* color: red; *\/\n                text-wrap: wrap;\n            }\n\n            .gfi-ch-panel__content-wrapper {\n                flex: 0 0 auto;\n                max-height: 0;\n                \/* Always fully opaque on mobile \u2014 no fade, so no \"blink\".\n                   (Overrides the desktop fade-in defined further up.) *\/\n                opacity: 1;\n                overflow: hidden;\n                \/* easeInOutCubic \u2014 kept in sync with the JS scroll animation\n                   (same duration + curve) so the open and the upward scroll\n                   move in lockstep. *\/\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n                \/* Fallback height if JS hasn't run yet; JS sets the exact\n                   pixel height on interaction for a steady, even slide. *\/\n                max-height: 1000px;\n                flex: 0 0 auto;\n                opacity: 1;\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-content {\n                min-width: 0;\n                padding: 1rem .5rem;\n            }\n\n            \/* Put the image on its own GPU layer so revealing it as the panel\n               opens is a cheap compositor clip instead of a per-frame repaint\n               of the (downscaled) photo \u2014 keeps the open buttery on mobile. *\/\n            .gfi-ch-content__image img {\n                transform: translateZ(0);\n                backface-visibility: hidden;\n            }\n        }\n\n        @media (max-width: 768px) {\n            .gfi-ch-content__image img {\n                box-shadow: 0 4px 10px 0px rgba(0, 0, 0, 0.10) !important;\n            }\n        }\n    <\/style>\n\n    <script>\n        (function() {\n            'use strict';\n            var widget = document.getElementById('gfi-challenges-widget-2190');\n            if (!widget || widget.dataset.bound) return;\n            widget.dataset.bound = '1';\n\n            \/\/ Shared timing for the mobile open: the content slide and the\n            \/\/ upward scroll run for the SAME duration with the SAME easing so\n            \/\/ they move in lockstep (mismatched durations\/curves read as jank).\n            \/\/ easeOutCubic = snappy immediate start + gentle settle; an\n            \/\/ ease-IN-out felt slow because nothing visibly moves for the first\n            \/\/ ~100ms after the tap.\n            var MOBILE_OPEN_MS = 420;\n\n            function easeOutCubic(t) {\n                return 1 - Math.pow(1 - t, 3);\n            }\n            var scrollAnim = null; \/\/ id of the in-flight scroll rAF, so we can cancel it\n\n            var MOBILE = '(max-width: 900px)';\n\n            function isMobile() {\n                return window.matchMedia(MOBILE).matches;\n            }\n\n            function wrapperOf(panel) {\n                return panel.querySelector('.gfi-ch-panel__content-wrapper');\n            }\n            \/\/ Slide a panel open to the EXACT height of its content, so the\n            \/\/ motion is one steady glide instead of racing to an oversized\n            \/\/ max-height and snapping.\n            function slideOpen(panel) {\n                var w = wrapperOf(panel);\n                if (w) w.style.maxHeight = w.scrollHeight + 'px';\n            }\n\n            widget.addEventListener('click', function(e) {\n                if (e.target.closest('.fx-flood-icon a')) return;\n                var panel = e.target.closest('.gfi-ch-panel');\n                if (!panel || !widget.contains(panel)) return;\n                if (panel.classList.contains('gfi-ch-panel--active')) return; \/\/ already open\n\n                var current = widget.querySelector('.gfi-ch-panel--active');\n\n                if (!isMobile()) {\n                    \/\/ Desktop: the panel expands horizontally. Freeze each\n                    \/\/ content block at the FINAL panel width so the text doesn't\n                    \/\/ reflow\/resize as the width animates \u2014 it's simply revealed\n                    \/\/ (left-to-right) by the wrapper's overflow:hidden.\n                    var openContent = panel.querySelector('.gfi-ch-content');\n                    var closeContent = current ? current.querySelector('.gfi-ch-content') : null;\n                    \/\/ An already-open panel is at the final width, so its wrapper\n                    \/\/ width is the target every panel expands to.\n                    var targetW = current ?\n                        wrapperOf(current).getBoundingClientRect().width :\n                        (openContent ? openContent.scrollWidth : 0);\n\n                    if (targetW) {\n                        [openContent, closeContent].forEach(function(c) {\n                            if (!c) return;\n                            c.style.width = targetW + 'px';\n                            c.style.minWidth = targetW + 'px';\n                        });\n                    }\n\n                    widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                        p.classList.remove('gfi-ch-panel--active');\n                    });\n                    panel.classList.add('gfi-ch-panel--active');\n                    return;\n                }\n\n                \/\/ --- Mobile: smoothly carry the tapped panel up to the top of\n                \/\/ the page WHILE it opens. 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The page\n                \/\/ sets `scroll-behavior: smooth !important` on <html>, which an\n                \/\/ inline style CANNOT override \u2014 so a plain scrollBy\/scrollTo is\n                \/\/ animated by the browser, and our per-frame calls just re-target\n                \/\/ an in-flight smooth scroll (it barely moves, then glides after\n                \/\/ we stop). The ONLY thing that overrides `!important` smooth is\n                \/\/ passing an explicit `behavior:'instant'` on each call. 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Each scroll is an explicit instant jump (see above).\n                if (scrollAnim) cancelAnimationFrame(scrollAnim);\n                var startTs = null;\n                var step = function(ts) {\n                    if (startTs === null) startTs = ts;\n                    var p = Math.min(1, (ts - startTs) \/ MOBILE_OPEN_MS);\n                    var e = easeOutCubic(p);\n                    if (dist) jump(startY + dist * e);\n                    if (w) w.style.maxHeight = (targetH * e) + 'px';\n                    if (p < 1) {\n                        scrollAnim = requestAnimationFrame(step);\n                    } else {\n                        scrollAnim = null;\n                        \/\/ Lock to the live content height (handles any late reflow).\n                        if (w) w.style.maxHeight = w.scrollHeight + 'px';\n                    }\n                };\n                scrollAnim = requestAnimationFrame(step);\n            });\n\n            widget.addEventListener('transitionend', function(e) {\n                \/\/ Mobile: after the open finishes, lock to the live content\n                \/\/ height so tall or late-loading content is never clipped.\n                if (e.propertyName === 'max-height') {\n                    var panel = e.target.closest('.gfi-ch-panel');\n                    if (panel && panel.classList.contains('gfi-ch-panel--active') && isMobile()) {\n                        e.target.style.maxHeight = e.target.scrollHeight + 'px';\n                    }\n                    return;\n                }\n                \/\/ Desktop: once the width animation ends, release the frozen\n                \/\/ content width so it's fully responsive again at rest.\n                if (e.propertyName === 'flex-grow' &&\n                    e.target.classList.contains('gfi-ch-panel__content-wrapper')) {\n                    var content = e.target.querySelector('.gfi-ch-content');\n                    if (content) {\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ac4b316 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"2ac4b316\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d9d7f6 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"25d9d7f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Liderazgo cuantificado<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5b1c2f elementor-widget elementor-widget-heading\" data-id=\"b5b1c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestro impacto en cifras<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17c289b0 e-grid e-con-boxed e-con e-child\" data-id=\"17c289b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a84803 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"3a84803\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-484317f2 elementor-widget elementor-widget-image\" data-id=\"484317f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"21\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/Group-27154.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-209\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26b59288 elementor-widget elementor-widget-heading\" data-id=\"26b59288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">+50000<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2809e4f7 elementor-widget elementor-widget-text-editor\" data-id=\"2809e4f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Clientes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b53365f e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"6b53365f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a3a47e elementor-widget elementor-widget-image\" data-id=\"9a3a47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-210\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72872e00 elementor-widget elementor-widget-heading\" data-id=\"72872e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">+29<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9bf4e3 elementor-widget elementor-widget-text-editor\" data-id=\"1e9bf4e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>a\u00f1os de experiencia como Grupo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6dd24849 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"6dd24849\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4accc1bf elementor-widget elementor-widget-image\" data-id=\"4accc1bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-211\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aadbf62 elementor-widget elementor-widget-heading\" data-id=\"aadbf62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19d0ec94 elementor-widget elementor-widget-text-editor\" data-id=\"19d0ec94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pa\u00edses<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28ccb1e9 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"28ccb1e9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55a449f1 elementor-widget elementor-widget-image\" data-id=\"55a449f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"25\" height=\"25\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/boxicons_pie-chart.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-212\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-122246c elementor-widget elementor-widget-heading\" data-id=\"122246c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">+1.550<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48df7102 elementor-widget elementor-widget-text-editor\" data-id=\"48df7102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>IMVs aprobados en 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21018187 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"21018187\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52f4c72a elementor-widget elementor-widget-image\" data-id=\"52f4c72a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/11\/files\/2026\/05\/Frame-2071858276.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-213\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1421fa13 elementor-widget elementor-widget-heading\" data-id=\"1421fa13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">99,85%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59b66bf8 elementor-widget elementor-widget-text-editor\" data-id=\"59b66bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>de tasa de aprobaci\u00f3n ante la administraci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a43aece e-flex e-con-boxed e-con e-parent\" data-id=\"5a43aece\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddeccf5 elementor-widget elementor-widget-text-editor\" data-id=\"ddeccf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>c\u00f3mo aplica<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b2b02f5 e-grid e-con-full e-con e-child\" data-id=\"2b2b02f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-338148ae elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"338148ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 actividades pueden generar derecho al cashback?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e67af30 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e67af30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La apliacci\u00f3n de este incentivo en particular, cuenta con muchos requisitos especif\u00edcos conforme a la actividad de tu empresa. Descubre aqu\u00ed algunos de ellos:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f425dad elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"1f425dad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aca059c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"6aca059c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2217e1d1 elementor-widget elementor-widget-heading\" data-id=\"2217e1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Actividades de desarrollo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aff4b9f elementor-widget elementor-widget-text-editor\" data-id=\"6aff4b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Comprenden la aplicaci\u00f3n de conocimientos cient\u00edficos o tecnol\u00f3gicos para crear nuevos productos, procesos o servicios, as\u00ed como para mejorar sustancialmente los ya existentes. El proyecto debe demostrar un avance relevante y no limitarse a incorporar soluciones disponibles en el mercado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76ae953c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"76ae953c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a0ebde6 elementor-widget elementor-widget-heading\" data-id=\"4a0ebde6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Actividades de investigaci\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9946b7c elementor-widget elementor-widget-text-editor\" data-id=\"9946b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Incluyen proyectos orientados a generar nuevos conocimientos cient\u00edficos o tecnol\u00f3gicos. Para que sean elegibles, debe existir una incertidumbre real que la empresa trate de resolver mediante trabajos sistem\u00e1ticos, pruebas, an\u00e1lisis o experimentaci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3262376e e-flex e-con-boxed e-con e-child\" data-id=\"3262376e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d96c9ce elementor-widget elementor-widget-heading\" data-id=\"3d96c9ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Actividades de innovaci\u00f3n tecnol\u00f3gica<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3185a1c2 elementor-widget elementor-widget-text-editor\" data-id=\"3185a1c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"762\" data-end=\"890\">Pueden generar derecho a deducci\u00f3n aquellas actuaciones que den lugar a productos o procesos tecnol\u00f3gicamente nuevos o significativamente mejorados. Quedan fuera, por lo general, las actualizaciones rutinarias, los cambios est\u00e9ticos, las adaptaciones menores o las mejoras que no supongan un avance tecnol\u00f3gico sustancial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73a23ea1 e-flex e-con-boxed e-con e-parent\" data-id=\"73a23ea1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be75f69 elementor-widget elementor-widget-text-editor\" data-id=\"6be75f69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00bfC\u00d3MO TE AYUDAMOS?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-245ed852 elementor-widget elementor-widget-heading\" data-id=\"245ed852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Metodolog\u00eda Leyton<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a8f08 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b0a8f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Te acompa\u00f1amos en todo el proceso para identificar actividades deducibles, justificar correctamente tus proyectos de I+D+i y maximizar el beneficio fiscal con seguridad t\u00e9cnica, econ\u00f3mica y jur\u00eddica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5899c99 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"5899c99\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-5726a12a e-con-full e-flex e-con e-child\" data-id=\"5726a12a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-383938ff elementor-widget elementor-widget-heading\" data-id=\"383938ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-269ddcd0 elementor-widget elementor-widget-heading\" data-id=\"269ddcd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Identificaci\u00f3n de actividades elegibles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f2090b2 elementor-widget elementor-widget-text-editor\" data-id=\"2f2090b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nuestro equipo multidisciplinar analiza tus proyectos para detectar qu\u00e9 actividades pueden calificarse como I+D o Innovaci\u00f3n Tecnol\u00f3gica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c8ec0c e-con-full e-flex e-con e-child\" data-id=\"9c8ec0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f07f92b elementor-widget elementor-widget-heading\" data-id=\"1f07f92b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12535815 elementor-widget elementor-widget-heading\" data-id=\"12535815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gesti\u00f3n integral del proceso<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ce324c elementor-widget elementor-widget-text-editor\" data-id=\"46ce324c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Te ofrecemos una consultor\u00eda 360\u00ba para coordinar cada fase del expediente, desde el an\u00e1lisis inicial hasta la aplicaci\u00f3n de la deducci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4790c99d e-con-full e-flex e-con e-child\" data-id=\"4790c99d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae0e002 elementor-widget elementor-widget-heading\" data-id=\"2ae0e002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc316e2 elementor-widget elementor-widget-heading\" data-id=\"7fc316e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Preparaci\u00f3n de memorias t\u00e9cnicas y econ\u00f3micas<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf226ff elementor-widget elementor-widget-text-editor\" data-id=\"4cf226ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Elaboramos la documentaci\u00f3n necesaria para justificar el proyecto, los gastos asociados y su encaje dentro de los criterios exigidos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47a32530 e-con-full e-flex e-con e-child\" data-id=\"47a32530\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d084f92 elementor-widget elementor-widget-heading\" data-id=\"d084f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d86cb2 elementor-widget elementor-widget-heading\" data-id=\"48d86cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Equipo experto<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd31cae elementor-widget elementor-widget-text-editor\" data-id=\"5cd31cae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>M\u00e1s del 50% de nuestros empleados son ingenieros cualificados, lo que nos permite entender tus proyectos desde una perspectiva t\u00e9cnica y fiscal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22c0bee5 e-con-full e-flex e-con e-child\" data-id=\"22c0bee5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-616956f4 elementor-widget elementor-widget-heading\" data-id=\"616956f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489b0df9 elementor-widget elementor-widget-heading\" data-id=\"489b0df9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Trazabilidad de los ahorros conseguidos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-350dd0fd elementor-widget elementor-widget-text-editor\" data-id=\"350dd0fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Aportamos claridad y visibilidad sobre el beneficio fiscal obtenido mediante herramientas propias, seguras y optimizadas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67bf6043 e-con-full e-flex e-con e-child\" data-id=\"67bf6043\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62974195 elementor-widget elementor-widget-heading\" data-id=\"62974195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">06.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77c41ca0 elementor-widget elementor-widget-heading\" data-id=\"77c41ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Seguimiento continuo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ca5669 elementor-widget elementor-widget-text-editor\" data-id=\"29ca5669\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Realizamos reuniones peri\u00f3dicas y ponemos a tu disposici\u00f3n un equipo dedicado para acompa\u00f1arte hasta la correcta aplicaci\u00f3n del incentivo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-919034e e-flex e-con-boxed e-con e-parent\" data-id=\"919034e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f5a92ec elementor-widget elementor-widget-text-editor\" data-id=\"2f5a92ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7457992f elementor-widget elementor-widget-text-editor\" data-id=\"7457992f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\"><p>COMPRUEBA TU ELEGIBILIDAD<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38320627 elementor-widget elementor-widget-heading\" data-id=\"38320627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Agenda<\/span>  un reuni\u00f3n con nuestros expertos\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5485f4a0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5485f4a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00bfEst\u00e1s listo para aprovechar todas las ventajas fiscales disponibles para tu empresa? Agenda un reuni\u00f3n de 30 minutos con nuestros expertos para comprobar tu elegibilidad<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ecc035 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"14ecc035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/es\/contacta\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Hablar con un experto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f7aba elementor-widget elementor-widget-html\" data-id=\"3d2f7aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 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data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FAQ<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb6ebc elementor-widget elementor-widget-heading\" data-id=\"6cb6ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"white-space: normal\">Preguntas frecuentes sobre el Cashback<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529d618d elementor-widget elementor-widget-text-editor\" data-id=\"529d618d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Resolvemos las dudas m\u00e1s habituales sobre aplicar la Monetizaci\u00f3n el Cashback<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1341a757 elementor-widget elementor-widget-n-accordion\" data-id=\"1341a757\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3230\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3230\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfQu\u00e9 es la monetizaci\u00f3n o cashback de las deducciones por I+D+i? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-2d4cd902 e-con-full e-flex e-con e-child\" data-id=\"2d4cd902\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-1c6d08d2 e-flex e-con-boxed e-con e-child\" data-id=\"1c6d08d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66ba85a0 elementor-widget elementor-widget-text-editor\" data-id=\"66ba85a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Es un mecanismo que permite a una empresa solicitar el abono de una deducci\u00f3n fiscal por I+D+i cuando no dispone de cuota suficiente en el Impuesto sobre Sociedades para aplicarla completamente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3231\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3231\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfQu\u00e9 actividades pueden generar derecho al cashback? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-18a0ecd4 e-con-full e-flex e-con e-child\" data-id=\"18a0ecd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-4ac3f271 e-flex e-con-boxed e-con e-child\" data-id=\"4ac3f271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1c3d82 elementor-widget elementor-widget-text-editor\" data-id=\"c1c3d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deben ser actividades elegibles de investigaci\u00f3n, desarrollo o innovaci\u00f3n tecnol\u00f3gica. El proyecto debe implicar una novedad o mejora tecnol\u00f3gica sustancial, no una simple actualizaci\u00f3n, adaptaci\u00f3n o mejora rutinaria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3232\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3232\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u00bfEs necesario que la empresa est\u00e9 en p\u00e9rdidas? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-1e2ec045 e-con-full e-flex e-con e-child\" data-id=\"1e2ec045\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-6fec3764 e-flex e-con-boxed e-con e-child\" data-id=\"6fec3764\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-411e0ec9 elementor-widget elementor-widget-text-editor\" data-id=\"411e0ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Tambi\u00e9n puede solicitarse cuando la empresa obtiene beneficios, pero su cuota del Impuesto sobre Sociedades no es suficiente para aprovechar toda la deducci\u00f3n generada<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00bfQu\\u00e9 es la monetizaci\\u00f3n o cashback de las deducciones por I+D+i?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Es un mecanismo que permite a una empresa solicitar el abono de una deducci\\u00f3n fiscal por I+D+i cuando no dispone de cuota suficiente en el Impuesto sobre Sociedades para aplicarla completamente.\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfQu\\u00e9 actividades pueden generar derecho al cashback?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Deben ser actividades elegibles de investigaci\\u00f3n, desarrollo o innovaci\\u00f3n tecnol\\u00f3gica. 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La Ley del Impuesto sobre Sociedades permite a las empresas aplicar sus deducciones por actividades de I+D+i. Con car\u00e1cter general, estas deducciones [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"monetizaci\u00f3n de la deducci\u00f3n por I+D+i","_yoast_wpseo_title":"Monetiza tu deducci\u00f3n por I+D+i (Cash Back) | Leyton Espa\u00f1a","_yoast_wpseo_metadesc":"Monetiza tu deducci\u00f3n por I+D+i cuando supera el l\u00edmite de cuota del Impuesto de Sociedades y recupera liquidez. 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