The bonus for research personnel allows companies to reduce by 40% the company’s Social Security quota for common contingencies of qualified personnel dedicated exclusively to R&D&I activities.
This incentive is compatible with the tax deductions for R+D+i 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 MEIC.
This website uses its own and third party 'cookies' to offer you a better experience and service. By browsing or using our services, you accept the use we make of them. You can change your cookie settings at any time. AcceptMore info