After two years, the rebates on social security contributions for research personnel are back, with the aim of encouraging the recruitment of research personnel.
Beneficiaries
Companies benefiting from the rebate must be engaged in research and development and technological innovation (R&D&I) activities and hire workers with a contract of at least 3 months' duration, who are engaged exclusively and on a full-time basis in carrying out R&D&I activities and who are included in the contribution groups of the General Social Security Scheme numbers 1 (Engineers and Graduates, and senior management personnel not included in Article 1.3.c) of the ET); 2 (Technical Engineers, Experts and Qualified Assistants); 3 (Administrative and Workshop Managers) and 4 (Non-qualified Assistants).
Amount of the bonus
The amount of the rebate will be 40 % on employers' contributions to social security contributions for common contingencies.
The bonuses provided for in the Royal Decree will have a limit in the case of companies that are benefiting from the Employment Promotion Programme or other incentive measures to support hiring. In these cases, the sum of the applicable bonuses may not exceed 100 % of the company's social security contribution. For companies that have other public support measures established for the same purpose, the maximum amount will be 60 % of the annual wage cost corresponding to the contract being subsidised.
Compatibility of tax credit and tax relief
The rebate and the application of the deduction scheme for R&D&I activities will be fully compatible for R&D&I-intensive SMEs, which must be recognised as such by means of the official "Innovative SME" seal and will be included in the Register managed by the Ministry of Economy and Competitiveness.
It will also be compatible when it is not applied to the same researcher for the rest of the companies or entities, for the same company and in the same project, the allowances on researchers may be applied together with that of deductions for other researchers for which the company, in that case, wishes to deduct.
If you think that your company could benefit from these grants, do not hesitate to contact us. ABRA-INVESThas an experienced team of experts in alternative financing.
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