Common Mistakes When Applying Bonuses for Research Staff 

The tax credits for research personnel are a tool designed to reduce labor costs associated with research, development, and technological innovation activities. 

For hires covered by the current regime effective September 1, 2023, a40% reductionon the employer’s Social Security contribution for common contingencies may be applied for up to three years. An additional 5% may be added to this percentage for the hiring of researchers under the age of 30, and another 5% for the hiring of female researchers. Both increases are cumulative when both conditions are met. 

However, properly implementing this incentive requires verifying both the employment requirements and the nature of the work performed, as well as each employee’s actual hours worked. 

Incorrect identification of staff, insufficient technical justification, or a lack of traceability may result in the repayment of the subsidized contributions, in addition to possible surcharges and interest. 

In this article, we analyzecommon mistakes made when applying bonuses for research staffand the key strategies for avoiding them. 

What are research personnel bonuses? 

Research staff tax credits are reductions applied to employers’ Social Security contributions for general contingencies applicable to employees hired to perform R&D&I activities. 

This incentive is governed byRoyal Decree 475/2014, as amended byRoyal Decree-Law 1/2023. 

Current regulations stipulate that employment must be permanent and that staff must devote their working time exclusively and for the entire duration of their workday to research, development, or technological innovation activities. 

However, it is permitted that up to15% of working timebe devoted to training, teaching, outreach, or similar activities and still count toward full-time dedication to R&D&I. 

Why do errors occur when applying these credits? 

The bonus does not depend solely on the job title, the employee's degree, or whether the employee works in a technical department. 

The company must verify that: 

• The contract complies with the applicable requirements. 
• The activities carried out can be classified as R&D or technological innovation. 
• The employee maintains the required exclusive dedication. 
• There is documentation linking the employee to his or her duties and to R&D&I projects or tasks. 

Errors often occur when the bonus is applied automatically, without first conducting this employment and technical analysis. 

Common Mistakes When Applying Bonuses for Research Staff 

1. Include any worker with a technical background 

Not all technical staff are eligible for the tax credit. 

Academic background, professional status, or membership in a technology department do not, by themselves, prove that the requirements have been met. What matters most are theactual duties performed, participation in specific R&D&I projects or tasks, and the employee’s actual dedication. 

Before applying the bonus, it is necessary to analyze each position individually and verify its direct connection to the activities eligible for the incentive. 

2. Confusing technological innovation with routine improvement 

One of the most common mistakes is to assume that any improvement to a product, process, or service constitutes an R&D&I activity. 

Research and development activities are characterized by the pursuit of new knowledge, the presence of technical uncertainty, and their systematic implementation within a project. 

For its part, technological innovation requires the development of new products or processes, or the introduction of substantial technological improvements to existing ones. 

Therefore, operational or routine activities such as implementation, production, corrective maintenance, or the adaptation of existing software should not be automatically included. The classification must be made in accordance with the definitions set forth inArticle 35 of Law 27/2014 on Corporate Income Tax. 

3. Failure to verify exclusive employment 

The employee's actual commitment is one of the key requirements for the bonus. 

The staff members in question must devote all of their working time to R&D&I activities. The regulations allow up to 15% of their time to be spent on training, teaching, outreach, or similar tasks, without losing their status as full-time R&D&I personnel. 

The risk arises when an employee combines innovative activities with productive, commercial, administrative, or operational duties that do not fall within that permitted range. 

To avoid this error, there must be consistency between: 

• The position held by the employee. 
• The functions it performs. 
• Their involvement in R&D&I projects or tasks. 
• Available activity logs. 

4. Provide a general justification for the activities 

Simply stating that an employee is involved in “innovative projects” or is developing “new features” is not sufficient to justify the tax credit. 

The documentation must identify and describe the R&D&I projects, explain the employee’s duties, detail their time commitment, and provide evidence of the activities performed. 

A generic report, without a clear link between individuals and projects, may prove insufficient during a review. 

5. Failure to maintain document traceability 

The company must be able to coherently link: 

• The researcher's contractual relationship. 
• The duties associated with your position. 
• The R&D&I projects in which he participates. 
• His dedication during the grace period. 
• Evidence of the activities carried out. 

The lack of this traceability is one of the most frequently cited errors in the practical implementation of the incentive. 

It is not enough to have separate sets of information on projects and employment documentation. Both sets of documents must make it possible to verify the employee’s actual participation in the reported activities. 

6. Apply the discount without checking the contract date 

The requirements are not the same for all contracts. 

Hires made before September 1, 2023, remain subject to the previous regulations under the terms set forth in the applicable rules (please note the latest clarification in BULLETIN 07/2026 of May 21, 2026). For new hires made on or after that date, the contract must be open-ended, and the tax credit may be applied for a maximum of three years. 

The current regulations also include: 

• An additional 5% bonus for researchers under the age of 30. 
• An additional 5% bonus for female researchers. 
• The possibility of combining both additional percentages. 

Applying the current requirements to previous hires, or using the previous system for new hires, may result in the incentive being applied incorrectly. 

7. Failing to verify the company's general requirements 

Royal Decree-Law 1/2023 establishes general requirements for entities eligible for hiring incentives. 

Among these is the requirement to have the correspondingEquality Plan inplace when the company is legally or contractually obligated to implement it. Compliance must be demonstrated through mandatory registration in the appropriate public registry. 

Therefore, it is not enough to verify the researcher's qualifications. It is also necessary to verify that the company meets the requirements for receiving the incentive. 

8. Ignoring the requirements that apply when there are ten or more researchers 

When a company grants the tax credit toten or more researchers for three months or more during the fiscal year, it must submit aBinding Reasoned Reportto the General Treasury of the Social Security regarding compliance with the requirements. 

The issuance of this report requires that anENAC-accreditedentity first certify the activities and time commitment of the research staff. 

The report must be submitted no later than six months after the end of the fiscal year in which the tax credits were applied. 

Failing to plan for this requirement well in advance can make it difficult to prepare the necessary documentation and meet the established deadlines. 

9. Apply the discount before assessing compliance 

Another common mistake is to automatically apply the rebate to social security contributions and then check later whether the employee and his or her activities meet the requirements. 

Before applying the incentive, four checks should be completed: 

1. Identify employees who may be eligible for a bonus. 
2. Properly define R&D&I activities. 
3. Verify exclusive employment. 
4. Prepare the supporting technical and administrative documentation. 

This preliminary analysis makes it possible to identify ineligible activities and profiles whose participation in R&D&I cannot be adequately verified. 

10. Failing to coordinate tax credits with tax deductions 

Tax credits for research personnel may be compatible with tax deductions for R&D&I, but such compatibility is subject to the conditions set forth in the regulations. 

In general, a company may choose between applying the contribution credit or the tax deduction to the cost associated with the same researcher. 

Companies recognized asInnovative SMEsmay combine both incentives for the same employees when those employees devote their entire workday exclusively to R&D activities. 

A lack of coordination between labor, technical, and tax management can lead to overlaps or the incorrect application of incentives. 

How to Avoid Errors in Research Staff Bonuses 

The proper application of tax credits requires a structured technical and administrative process. 

Before enrolling an employee in the incentive program, it is recommended that you: 

• Review the terms of your employment contract. 
• Analyze the actual duties of your position. 
• Identify the R&D&I projects in which it participates. 
• Verify their actual hours worked. 
• Prepare the supporting documentation. 
• Review the obligations that apply to the company. 
• Coordinate the tax credit with other R&D&I incentives. 

It is also advisable to periodically review the eligible profiles. Roles and responsibilities may change during the course of the projects and affect compliance with the full-time dedication requirement. 

How to Manage Bonuses in a Technically Sound Manner 

Certification by an independent entity allows for a technical evaluation of operations, a review of staff commitment, and improved traceability of documentation. 

Although certification is not mandatory in all cases, it does serve as the necessary basis for requesting the Binding Reasoned Report once the threshold established by the regulations is reached. 

ACERTA, as a certification body accredited by ENAC, reviews and evaluates the documentation submitted by the company, verifies compliance with the requirements established in the applicable regulatory framework, and issues the corresponding certificates when appropriate.

This process ensures technical rigor and helps reduce the risks associated with incorrect identification or justification of research personnel.