BONUSES IN SOCIAL SECURITY FOR R&D +i
Bonuses in the Social Security contribution with respect to research staff for R & D & I activities, are an incentive of a non-tax nature, consisting of a bonus of a percentage in business contributions to Social Security contributions for contingencies common compared to research staff (previously 40%).
This incentive was initially regulated by Law 35/2006, of November 28, on personal income tax and the partial modification of the laws on Corporation Tax, Non-Resident Income and Equity. Among other aspects, it highlighted its incompatibility with the tax deductions for R & D & i regulated by art. 35 of the TRLIS.
RD 278/2007, of February 23, on the development of Law 35/2006 regarding bonuses in the (Social Security) contribution with respect to research staff, regulates the exercise of the option for the application of that bonus by of companies engaged in R & D & I activities, referred to in article 35 of the TRLIS, and finally, creates a new type of reasoned report, related to the fulfillment of the scientific and technological requirements of the research staff, for the purposes to apply the corresponding bonuses in the Social Security contribution
The R. D. Law 20/2012 in its sixth Transitory Provision, repealed all the aforementioned regulations, in relation to the reference bonus. However, Additional Provision 79 (Bonuses in Social Security contributions in favor of research personnel) of Law 17/2012, of December 27, on General State Budgets for 2013, recovered the bonus incentive , leaving its implementation to regulatory development.
The R.D. 475/2014 of June 13 has allowed to recover again the practical application of this incentive and to make it compatible, in addition, with the tax deductions for R & D & i for the case of those companies that have the INNOVATIVE SME seal.
SERING's experience in this area, as well as in the identification of activities related to R & D & i, makes us the right partner to manage this incentive in your company. We encourage you to contact us and we will analyze your situation without obligation.