Social security bonus
In Spain, the Social Security Bonus for Research Personnel is a tax incentive designed to encourage the hiring and maintenance of staff dedicated to research, development or innovation. It consists of the application of a 40% bonus on business contributions to Social Security contributions for common contingencies. It is applied immediately month to month in RNT/TC2 and your request is voluntary and without deadline.
To request it, the company must meet the necessary requirements:
- Specific contracting typology
- Personnel with exclusive dedication in R&D
- Certification of the necessary process in certain cases
- Innovative SME Seal to be compatible with Tax Deductions
Innovative SME Seal – Sello Pyme Innovadora
The Innovative SME Seal is a distinction granted by the Ministry of Science, Innovation and Universities, that recognizes the research work of small and medium enterprises. It brings the following benefits:
- Reputational improvement.
- Mitigation of the risk of multi-project when certifying R&D projects.
- Benefits in the scoring of different calls for public grants.
- Compatibilization of tax deductions and Social Security bonuses for the same investigator.
Advantages of this bonus
The advantages of applying the Social Security bonus are:
- Reduction of the company’s social security quota
- Immediate and monthly application in installments
- Promotion of the hiring of research staff
- All the advantages already mentioned for being Innovative SME
Our process
