Research Personnel Bonuses

Tax deductions / Research Personnel Bonuses

Bonuses for research staff

This incentive is aimed at establishing a 40 percent bonus in corporate contributions to Social Security payments via common contingencies in regard to the research personnel.

At Iplus|F we offer you a consultancy service for your business to benefit from this incentive.

Review of those Groups included.
The workers included in groups 1, 2, 3 and 4 of the General Social Security System shall be entitled to the bonus.

Review of those Contracts included.
Indefinite contracts, work experience contracts, or fixed works or services contracts. In the case of the latter, the contract must have a minimum duration of three months.

Exclusivity Analysis.
That the workers exclusively, and for the entirety of their working hours in the company, engage in technological research and development and innovation activities. With regards to exclusivity, the calculation of the full working hours shall take into consideration up to 15% of the time engaging in training or disclosure activities, or other related activities, and shall be included in the calculation of the exclusive engagements in R+D+i activities.

Identification of R+D+i Activities.
For the purposes of what is hereby established in this royal decree, R+D+i activities shall be considered as those defined in article 35 of the text consolidated in the Corporation Tax Law, approved by the Royal Legislative Decree 4/2004, Match 5.

Compatibility Analysis for Tax Deductions due to R+D+i.
Those SME businesses heavily involved in R+D+i and which bear the SME innovator stamp shall be compatible. Any other business is compatible as long as the bonus is not applied to the same researcher.

Motivated Report Request.
For a suitable control of the bonuses granted, those entities or businesses awarded bonuses for ten or more researchers within a period of three months must submit a binding motivational report issued by the Directorate General of Innovation and Competitivity of the Ministry of Economy and Competitivity to the General Treasury of Social Security within six months as of the end of the tax year in which the bonuses were granted. The report must state the compliance, within said period, of the research personnel exclusively fulfilling their research and development and innovation activities. This report shall be binding for the State Agency of the Tax Administration and General Treasury of Social Security.

Those requesting entities may apply automatically, free from the restrictions subsequently established by the competent administration.

Other services

Patent Box

With this deduction, you will be able to value your intangible assets and save money at the same time.

R+D+i Projects

One of the main corporate tax deductions is for innovation, we analyze if your company can apply this tax deduction.