9.8.2 Documentation presented by Annex IV (research staff)

The Company Reference Number (NRS) corresponding to the documentation presented in the cases listed below will be entered. You can access the completion of these forms through a link that will connect to the Electronic Office from the help form (Web Companies).

Royal Decree 475/2014, of June 13, on bonuses in the Social Security contribution of research personnel (hereinafter Royal Decree 475/2014), recovers the non-tax incentive of the bonus in the Social Security contribution regarding of the research staff.

This bonus will be compatible with the deduction for research and development and technological innovation activities of the Corporate Tax, for those companies that are considered small and medium-sized companies intensive in R + D + i, in the terms established in article 6 of this Royal Decree.

For the rest of the companies or entities, said bonus will be compatible with the aforementioned deduction regime as long as it is not applied to the same researcher. In such cases, companies may choose to apply the bonus in Social Security contributions with respect to the personnel referred to in article 2 of Royal Decree 475/2014, or a deduction for the costs of said personnel in the projects in which that participates and in which it carries out activities referred to in article 35 of the LIS .

In accordance with the previous paragraph, the application of bonuses to researchers together with deductions for other researchers for which the company, in that case, wishes to deduct, will be compatible by the same company and in the same project.

As established in article 8.2 of Royal Decree 475/2014, entities or companies that apply bonuses and that also apply deductions, in accordance with the provisions of article 6 of said Royal Decree, must also contribute to the State Administration Agency Tax an annual report of activities and projects executed and researchers affected by the bonus in the past year, when submitting their corporate tax return in accordance with the model established for this purpose by the State Tax Administration Agency.

Therefore, these entities or companies must complete the additional information form contained in Annex IV of Order HFP /441/2018, of April 26.

To do this, this information must be submitted, in advance, in the electronic office and the Company Reference Number (NRS) of the documentation presented in Annex IV and V must be entered in the corresponding box on page 19 of form 200.