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Tax & legal glossary Digital

Kit Digital (Spain)

Spanish government programme funded by the EU Next Generation funds that gave digital transformation vouchers to SMEs and self-employed professionals for solutions including websites, e-commerce, ERP/CRM, cybersecurity, business intelligence, and process automation. As of 9 November 2026 its calls are closed to new applicants.

Spanish government programme funded by the EU Next Generation funds that gave digital transformation vouchers to SMEs and self-employed professionals for solutions including websites, e-commerce, ERP/CRM, cybersecurity, business intelligence, and process automation. As of 9 November 2026 its calls are closed to new applicants.

In practice

What is Kit Digital

Kit Digital is a programme launched by the Spanish government under the Spain Digital 2026 agenda, funded by EU Next Generation funds through the Plan de Recuperación, Transformación y Resiliencia and managed by Red.es. It gave non-repayable grants (digital vouchers) to SMEs and self-employed professionals to adopt digital solutions. As of 9 November 2026 its calls are closed to new applicants, and so is Kit Consulting.

What the calls offered by segment

These are the amounts the calls offered, not an amount available now.

  • Segment I: 10-49 employees — up to €12,000
  • Segment II: 3-9 employees — up to €6,000
  • Segment III: 0-2 employees and self-employed — up to €2,000
  • Segment IV: 50-99 employees — up to €25,000
  • Segment V: 100-249 employees — up to €29,000

Eligible digital solutions

The programme covered a defined catalogue of solutions, each with its own maximum voucher:

  • Website and internet presence
  • E-commerce
  • Social media management
  • Customer management (CRM)
  • Business intelligence and analytics
  • Process automation and digitalisation
  • Invoice management
  • Virtual office and collaboration tools
  • Cybersecurity
  • Advanced internet presence (SEO)
  • Marketplace integration

Granted vouchers and pending applications

New applications can no longer be filed. For a voucher already granted, the client agrees the solution with a Digital Agent (agente digitalizador), the agente implements it and files the justification, and Red.es pays the voucher to the agente. An application already filed and not yet granted can still be granted if funds become available.

Key considerations

Orden TDF/39/2026, de 26 de enero, amends the Kit Digital rules (Orden ETD/1498/2021). It is not a call and opens no application window. Each granted voucher stays under its rules and its call until the file is closed, including any reintegro (repayment), and Red.es must make new grant proposals whenever funds are available. Companies that never applied can look for regional, local or sector digitalisation grants in the BDNS, where any new call would also appear.

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Frequently asked questions

Kit Digital is a Spanish government initiative funded by EU Next Generation funds under the Plan de Recuperación, Transformación y Resiliencia and managed by Red.es. It gave non-repayable digital transformation grants (called digital vouchers) to SMEs and self-employed professionals to adopt digital solutions. The programme was launched under the Spain Digital 2026 agenda. As of 9 November 2026 its calls are closed to new applicants.
The calls offered amounts by company size. Micro-businesses and self-employed workers (0–2 employees) up to EUR 2,000. Companies with 3–9 employees up to EUR 6,000. Companies with 10–49 employees up to EUR 12,000. Larger SMEs with 50–99 employees up to EUR 25,000, and companies with 100–249 employees up to EUR 29,000. A voucher could be spread across several solution categories up to the segment maximum. These figures describe what the calls offered, not an amount available now.
The eligible solution catalogue is defined by the programme and includes website and online presence, e-commerce, social media management, CRM (customer management), business intelligence and analytics, process automation, electronic invoicing, virtual office and collaboration tools, cybersecurity, SEO and advanced online presence, and marketplace integration. Each category has its own maximum voucher amount and minimum 12-month service commitment.
A Digital Agent (agente digitalizador) is an authorised provider registered with the programme. With a voucher already granted, the client agrees the solution with an agente, the agente implements it and files the justification, and Red.es pays the voucher to the agente, not to the company. New applications can no longer be filed on the Acelera pyme platform.
No. As of 9 November 2026 the official Acelera pyme site says «Las convocatorias del Programa Kit Digital han finalizado», and Kit Consulting is marked «CONVOCATORIA FINALIZADA». Orden TDF/39/2026 is not a new call: vouchers already granted stay under their own call until each file is closed, including any reintegro (repayment), and Red.es must make new grant proposals whenever funds are available, so applications already filed can still be granted. Any new call would have to be published in the BOE and in the BDNS.
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DGT Observatory

Related DGT tax rulings

V5523-26

Application of Article 11.4 LIS requires the period between accrual and the final instalment's due date to exceed one year

A service provider under the 'Kit Digital' programme enquired whether it could recognise income upon receipt (Art. 11.4 LIS) if more than a year passes between accrual and the final payment. The DGT ruled that mere delay in collection is insufficient; the period between the date of accrual and the due date of the final instalment must exceed one year.

2026
V2597-25

Digitalisation agents' services fall under 21% VAT rate

A digitalisation agent asks whether their services are subject to or exempt from VAT when the client carries out VATable and exempt activities without deduction rights. The DGT replies that the services are subject to VAT and do not benefit from exemption, regardless of the client's activities.

2025
V1966-24

Digital Kit grant taxed as income from economic activity based on purpose and accrual

A self-employed individual inquired about the Personal Income Tax (IRPF) treatment of the Digital Kit grant. The Directorate General for Taxes (DGT) ruled that, as the grant is intended to finance expenses or investments related to an economic activity, it constitutes income from that activity.

2024
V0822-24

Digital Kit grants classified as income from economic activity based on purpose

A query was raised regarding whether Digital Kit grants should be treated as current or capital income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as they fund either expenses or investments, they are considered income from economic activity. The timing of their recognition will depend on the purpose of the grant in accordance with accounting regulations.

2024

Binding rulings from Spain's Directorate General for Taxes (DGT). Each ficha is published in Spanish.

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