The bonus for research personnel allows companies to reduce by 40% the company’s Social Spanish Security quota for common contingencies of qualified personnel dedicated exclusively to R&D activities.
This incentive is compatible with the tax deductions for R+D in the case of “innovative SMEs”; in the rest of organisations, this compatibility may exist provided that both incentives are not applied to the same researcher.
Companies applying the bonus to ten or more researchers must provide a binding reasoned report, issued by the Ministery resposable.
Do you have personnel establish on Spain and you want to reduce the labor costs?
REQUIREMENTS FOR APPLYING THE RESEARCH STAFF BONUS
Research Staff Bonuses allow companies to automatically reduce the expenditure of research staff dedicated exclusively to R&D activities.
This incentive has a great advantage, from the first month that the company requests the bonus can be applied. Companies that wish to take advantage of this retroactive bonus may request a refund of the excess contributions paid since 1 January of the current year from the General Treasury of Social Security (TGSS) until 30 December.
Study of the state of the art prior to the project
Validation of prototypes/pilot tests
Coordination meetings, preparation of minutes and follow-up reports
Engineers and Graduates
Indefinite full-time and part-time
Technical Engineers, Experts and Qualified Assistants