ACERTA certifies the R+D+i activity of personnel dedicated exclusively to R+D+i activities:
It consists of a 40% bonus of the company contributions to the Social Security contributions for common contingencies of the Research Personnel.
The bonuses for research personnel are consolidated as one of the most powerful incentives to promote innovation in Spanish companies. This mechanism makes it possible to reduce the social security contributions of workers engaged in R&D&I activities. R&D&I activities and business innovation projects, promoting job stability, technical specialization and investment in knowledge.
The bonuses for research personnel are a non-tax incentive that allows companies to reduce up to 50% of the contribution for common contingencies to Social Security for workers dedicated exclusively to R&D&I activities.
Your correct application requires proper identification of research, development and innovation activities and documentation of the dedication of the personnel involved.
According to the Annual Report on Reasoned Reports published by the Ministry of Science, Innovation and Universitiesin 2023 135,219 researchers and 7,424 companies benefited from this incentive, multiplying its economic volume by 55 in the last decade -from 6.2 million euros in 2014 to more than 344 million in 2023-.
The RD-Law 1/2023 introduces significant changes to modernize and make more inclusive the research personnel bonuses more inclusive. The main new features are:
These measures reinforce the company's commitment to equal opportunitiesand youth employment and the sustainability of scientific talent in Spain. in Spain.
In order to correctly apply the subsidies, companies must prove compliance with the established requirements by means of a technical certification from an accredited and independent entity. technical certification by an accredited and independent entity.
ACERTA, an independent certification body accredited by ENAChas the knowledge, experience and technology necessary to help companies to certify research personnel bonuses in a secure manner.
The certification process includes:
Research personnel bonuses offer multiple competitive advantages:
Thanks to these measures, organizations can invest more resources in innovation and development, contributing to the progress of the country's scientific and technological ecosystem.
With more than 20 years of experience, ACERTA is an independent certification body with presence in more than 15 countries. Its accreditation by ENAC to certify bonuses for research personnel consolidates its commitment to technical excellence, independence and transparency.
Since its inception, ACERTA has maintained an innovative approach in all its processes, accompanying companies to access tax incentives and bonuses that boost their competitiveness, sustainability and growth.
In this way, ACERTA helps companies to manage their R&D&I incentives with rigor and full institutional confidence.
If you are considering applying for research personnel bonuses, our technical team can guide you through the first steps and requirements. Request information on our service page (link).
They are an incentive that allows companies to reduce up to 40% of the social security contributions of workers dedicated exclusively to research, development and technological innovation (R&D&I) activities. Its objective is to promote stable hiring and technological development in organizations.
The company must have research personnel hired on an indefinite basis and dedicated exclusively to R&D&I tasks. In addition, it must be able to accredit the activities carried out and have the technical certification of an accredited entity such as ACERTA, in accordance with RD 475/2014 and RD-Law 1/2023.
The new regulatory framework extends the incentives and introduces additional bonuses for women researchers and young people under 30 years of age, with a maximum duration of three years from the employee's registration and the obligation to have an Equality Plan in companies with more than 50 employees.
Yes, the bonuses for research personnel are compatible with the tax deductions accredited by means of a Binding Motivated Report (IMV). ACERTA advises companies to combine both incentives correctly and maximize tax savings.
Because the certification issued by an entity accredited by ENAC guarantees the correct identification of the R&D&I activities and the dedication of the personnel. This offers legal certainty in the face of government reviews and ensures the correct application of reductions.
ACERTA performs the technical evaluation of the positions, the documentary review and the issuance of the certificate that certifies regulatory compliance. In addition, it offers specialized advice to combine bonuses with tax deductions, providing rigor, independence and ENAC guarantee.
If you have any questions, comments or suggestions, please do not hesitate to contact us.
