2.6.3.15 Researcher personal bonus (RD 475/2014)

Those small and medium-sized companies intensive in R&D&I must check this box, which in accordance with article 6 of Royal Decree 475/2014, of June 13, on bonuses in the Social Security contributions of research personnel , can make the Social Security contribution bonus provided for in said Royal Decree compatible with the deduction for research and development and technological innovation activities of article 35 of the LIS .