At ACERTA, we certify the R&D&I activity of personnel exclusively dedicated to R&D&I activities: This consists of a 40% rebate on employer contributions to Social Security for common contingencies for research personnel.
The bonuses for research personnel are becoming one of the most powerful incentives for promoting innovation in Spanish companies. This mechanism allows for a reduction in Social Security contributions for workers engaged in R&D&I activities and business innovation projects, promoting job stability, technical specialization, and investment in knowledge.
Bonusesfor research personnelare a non-tax incentive that allows companies to reduce up to 5%0% of their Social Security contributions for common contingencies to Social Security for workers exclusively engaged in R&D&I activities.
Its correctapplicationrequires the 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 Universities, in 2023, 135,219 researchers and 7,424 companiesbenefited 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 bonuses for research personnel. The main changes are:
These measures reinforce the commitment to equalopportunities, youth employment, and the sustainability of scientific talentin 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, anindependent certification bodyaccredited by ENAC, has the knowledge, experience, and technology necessary to help companies certify research personnel bonuses in a secure manner.
The certification process includes:
Bonuses for research personnel 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 over 20 years of experience, ACERTA is an independent certification body with a 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, supporting companies in accessing tax incentives and subsidies that boost their competitiveness, sustainability, and growth.
In this way, ACERTA helps companies manage their R&D&I incentives with rigor and full institutional confidence.
If you are considering applying for bonuses for research staff, our technical team can guide you through the first steps and requirements.
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.
