9.8.2 Documentation submitted by Annex IV (research staff)

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

Royal Decree 475/2014, of June 13, on bonuses in Social Security contributions for research personnel (hereinafter Royal Decree 475/2014), restores the non-tax incentive of the bonus in Social Security contributions for research personnel.

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

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

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

According to article 8.2 of Royal Decree 475/2014, entities or companies that apply bonuses and also apply deductions, in accordance with the provisions of article 6 of said Royal Decree, must also provide the State Tax Administration Agency with an annual report of activities and projects executed and researchers affected by the bonus in the expired fiscal year, when filing 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, dated April 26.

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