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    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

    Do you know if your company is eligible?

    Are you interested in getting the Innovative SME Seal?