Bonus social security contributions research personnel R & D + i
What you get?
40% in business contributions to Social Security contributions for common contingencies concerning the research staff.
Tax deduction for expenses incurred in obtaining new products or processes, as well as the substantial improvement thereof. The corporate bonus shares to Social Security contributions for common contingencies applicable to research staff hired within groups 1, 2, 3 and 4 of trading on the General Regime.
Companies with research staff hired to conduct R & D in the exclusive (and may spend up to 15% of the time in training tasks, disclosure, or similar, related projects).
From January 1, 2015.
The bonus is fully compatible with the tax deduction for R & D provided they are different people within the same company. For those SMEs you consider the MINECO as Innovative SMEs may even be the same staff
COMPATIBILITY WITH TAX DEDUCTIONS:
Bonuses will be fully compatible with tax deductions for R & D provided that staff are treated differently within the same company. However, for small and medium intensive R & D (innovative SMEs) enterprises, it will be supported even for the same staff. There are 7,500 innovative SMEs in Spain
Do you know if your company is regarded Innovative SME? Contact CFATF to know if you are.