Up to 50% savings on your company’s contributions with Social Security Bonuses for research personnel.
If you have research staff who dedicate between 85% and 100% of their working hours to developing R&D&I projects, you can save—directly and immediately—up to 40% on your company’s Social Security contributions.
What are the Tax Incentives for Research Personnel?
Royal Decree 475/2014 establishes that a company will receive a 40% bonus on its employer contributions to Social Security for common contingencies for those employees who dedicate between 85% and 100% of their activity to R&D&I (Research, Development, and Innovation).
Any company headquartered in Spain that employs staff dedicated to R&D&I activities may qualify, provided the following conditions are met:
- The employee works exclusively on technological innovation or R&D tasks, with up to 15% of their time allowed for complementary training or outreach activities.
- The employee belongs to contribution groups 1 to 4.
- The employment contract may be permanent, project-based, or even an internship.
How many research staff members are eligible?
There is no minimum or maximum number. However, if you have more than 10 researchers, you must obtain a Binding Motivated Report (Informe Motivado Vinculante) issued by the Ministry of Science and Innovation, within a maximum of 6 months after the end of the fiscal year.
