Bonificación a la Seguridad Social por Personal Investigador

Social Security savings for companies with R&D staff in Spain

Save up to 50% on Social Security contributions and boost R&D&I in your company.

Compatible with the Innovative SME Seal.

The Social Security Contribution Reduction for Research Staff is one of the most effective and direct incentives for companies carrying out research, development, and technological innovation (R&D&I) projects, as it delivers immediate and recurring savings in labor costs.

This mechanism allows companies to reduce up to 50% of employer Social Security contributions for common contingencies related to staff dedicated to R&D&I activities, generating immediate and recurring savings in labor costs.

Significant cost reduction

50% reduction in employer Social Security contributions for common contingencies for research staff.

Full compatibility with tax deductions

Compatible with R&D&I tax deductions if the company holds the Innovative SME Seal (Sello PYME Innovadora).

Immediate monthly savings

Direct application in the Nominal List of Workers, with no prior authorization required (for companies with fewer than 10 employees).

Incentivos específicos para jóvenes y mujeres

Bonificación adicional del 5 % para menores de 30 años y otro 5 % para mujeres.

+20

years of experience

+3000

proyects

+50

experts

50%

savings per month in Social Security costs

Social Security contribution reductions allow companies to immediately lower labor costs by applying discounts to the contributions of staff dedicated to R&D&I. It is a monthly, direct, and highly effective incentive to drive innovation.

💡Act early! Review which employees meet the requirements and prepare the documentation in advance to secure access to the incentive and maximize savings.

Who can benefit from it?

Companies that hire research staff in accordance with Royal Decree-Law 1/2023
Permanent contracts formalized from 1 September 2023 onwards
The employee must not have worked for the company during the previous 12 months
Hiring carried out within employment programs for vulnerable groups
Staff dedicated to research, development, or technological innovation (R&D&I) activities
Maximum duration of the contribution reduction: 3 years per researcher

Eligible activities and costs

Technical execution of R&D&I projects
Prototype development
Validation, technical documentation, and coordination meetings
Technology surveillance or dissemination activities (up to 15%)

How does it work?

1️⃣ Identification of elegible staff

2️⃣ Notification through the RED system

3️⃣ Direct monthly application of the reduction

4️⃣ If the company has more than 10 employees: submission of a Binding Reasoned Report- Informe Motivado Vinculante

5️⃣ Immediate monthly reduction of Social Security contributions

What are the additional requirements?

✔️ Additional requirements (under Royal Decree-Law 1/2023):

For staff hired on or after 01/09/2023:
⤷ Employment programs for vulnerable groups
⤷ Limit: 3 years of reduction per researcher
⤷ +5% for young researchers and +5% for women

For staff hired before 01/09/2023:
⤷ Previous regulations remain in force with no duration limits

📎 A Gender Equality Plan is mandatory if your company has more than 50 employees.

The Innovative SME Seal recognizes the innovative nature of your company and expands your opportunities for tax savings and funding.

What is the Innovative SME Seal?

The Innovative SME Seal is an official certification issued by the Spanish Ministry of Industry and Tourism that allows small and medium-sized enterprises to combine the Social Security contribution reduction for research staff with R&D&I tax deductions for the same employee.

Benefits

Compatibility between Social Security contribution reductions and tax deductions
Higher scoring in public funding programs
Improved corporate reputation and business visibility

How to obtain the Innovative SME Seal

✅ Have received national or European public funding (CDTI, Horizon Europe, etc.)

✅ Hold a patent or have a positive Binding Reasoned Report (Informe Motivado)

✅ Possess AENOR certifications (EA0043 or EA0047) or UNE 166.002 certification

Dates (for both incentives)

Application possible from the month the researcher is hired
Maximum of 3 years of contribution reduction per employee (from 01/09/2023)
Binding Reasoned Report: up to 6 months after fiscal year-end (if the company has ≥10 employees)
Innovative SME Seal: valid for 3 years, renewable
Seal application: available year-round at sede.micinn.gob.es/pyi

Our support

Identification of eligible research staff
Comprehensive and free advisory service to analyze fit
Optimization of Social Security savings
Management of the Binding Reasoned Report (if applicable)
Application and processing of the Innovative SME Seal (if applicable)
Response to official requests

Contact our team

Other Funding Options

Deducciones fiscales por I+D+i

Reduce tu Impuesto sobre Sociedades aprovechando un incentivo potente y flexible para empresas innovadoras.

Recupera entre el 25% y el 59% de tus gastos en I+D+i.
Posibilidad de monetizar la deducción incluso sin beneficios.
Aplicable a proyectos de investigación, desarrollo e innovación tecnológica.
Compatible con ayudas como CDTI, ENISA o programas europeos.
Máxima seguridad jurídica con el Informe Motivado Vinculante.

Patent Box

Reduce tu tipo efectivo del Impuesto sobre Sociedades hasta un 10%.
Hasta un 60% de reducción en la base imponible por ingresos procedentes de la cesión o explotación de activos intangibles (patentes, software, diseños industriales).
Implementación sencilla — sin necesidad de activar el activo en el balance.
Aplicación retroactiva posible y compatible con otras ayudas (deducciones fiscales, ENISA, CDTI).
Ideal para empresas que comercializan su propia tecnología.

Tax Lease

Monetiza tus créditos fiscales de I+D de forma rápida y segura — sin endeudarte ni ceder participación.

Convierte entre el 30% y el 40% de tu gasto en I+D en liquidez.
Tiempo medio de obtención de fondos: ~3 meses tras el cierre del ejercicio fiscal.
Totalmente legal y validado por las autoridades fiscales españolas.
Atractivo tanto para empresas innovadoras como para inversores fiscales.
Disponible exclusivamente para empresas con sede en España

Discover our Spanish Funding Search Tool

Our Funding Search Tool keeps you connected to the most up-to-date public funding opportunities in Spain — from national to regional programs.

Access the funding search tool

close-up-female-researcher-holding-glassware

“La experiencia y orientación de Evolution fueron fundamentales para conseguir nuestra financiación. Su apoyo durante todo el proceso, desde la elaboración de la propuesta hasta la preparación de la presentación final, fue inestimable. Es la asistencia más profesional y completa que hemos recibido nunca.”

Paul Kamoun, Director de Spacepharma

“El apoyo de Evolution Europe llegó en el momento adecuado. Ahora contamos con los recursos necesarios para aplicar directamente lo aprendido en la creación de la solución industrial.”

Dr. Jan-Philipp Mai, co-foundador de Solar Materials

“Evolution fue fundamental para mejorar y perfeccionar nuestro modelo de negocio y nuestra estrategia de comercialización. Además, la redacción de la propuesta alcanzó un nivel muy alto; no podríamos haberlo logrado sin la ayuda de Evolution.”

Fadhil Musa, co-fundador de Delox

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“Apreciamos especialmente el alto nivel de conocimiento de Evolution sobre el acelerador EIC, así como su proceso de trabajo, lo que facilitó la interfaz con nuestros equipos involucrados en la estructuración del proyecto. Por último, y sobre todo, en comparación con otros consultores con los que nos reunimos, Evolution está comprometida con el éxito de la empresa.”

Clément Nanteuil, CEO de Klearia

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“La experiencia y el apoyo proactivo de Evolution Europe fueron fundamentales para el éxito de nuestro programa EIC Accelerator. Su inversión en nuestra preparación para cualquier pregunta los distingue del resto. Recomiendo encarecidamente a su equipo por su experiencia, profesionalidad y enfoque práctico.”

Chuxin Liu, CEO de Nobula

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“Hemos recibido apoyo de Evolution en todas las etapas del proceso de solicitud. Esto ha sido muy importante para cumplir con los procedimientos adecuados y para presentar la documentación justificativa a tiempo. Este tipo de apoyo es fundamental si no se cuenta con experiencia previa en la gestión de proyectos financiados por la UE, ya que garantiza que se aproveche al máximo su potencial. La relación ha sido excelente y el tiempo de respuesta ha sido inmediato.”

Beatriz Salvador, manager de innovación de Biome Makers

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The Ultimate Guide to Securing R&D Funding in Spain

Overview of all key innovation funding options in Spain
Clear guidance on grants, tax incentives, and monetization mechanisms
Practical tips to maximize funding and tax savings for R&D&I projects
Expert insights to choose the right funding strategy for your company

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How is an employee registered as research staff?

Through the RED system, by assigning the R&D&I occupation code. If 10 or more employees are included in the scheme, a Binding Reasoned Report (Informe Motivado Vinculante) from the Ministry is required.

How much does a civil servant contribute to Social Security?

It depends on the contribution group, but this does not apply to this incentive, as it is intended for private companies only.

When are the contribution reductions lost?

If the R&D&I dedication requirement is not met, the Binding Reasoned Report is not submitted (when mandatory), or there is an unjustified termination before the 3-year period.

What does the law say about these incentives?

They are regulated by Royal Decree 475/2014 and Royal Decree-Law 1/2023. See reference: BOE-A-2023-625.

What is the difference between a reduction and a bonus?

A reduction is applied directly, while a bonus is an incentive applied after contribution calculation. Both reduce employer costs.

When does a bonus become salary?

Never. It is a saving for the company, not income for the employee.

When are contribution reductions applied?

Desde el primer mes tras comunicar a la Seguridad Socil, sin autorización previa.

How are contribution incentives classified?

By type of contract, beneficiary group, or purpose (R&D&I, employment promotion, etc.).

How long does the Innovative SME Seal last?

3 years. It is renewable if the requirements continue to be met.

How can I prove that I am an SME?

By having fewer than 250 employees and turnover ≤ €50 million or balance sheet total ≤ €43 million, in accordance with EU Recommendation 2003/361/EC.

Ready to start saving up to 50% on your research staff costs?

Get your free consultation Contact us today