2.7.3.17 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 RD 475/2014, of June 13, on bonuses in the Social Security contribution of research personnel, can make the bonus in the Social Security contribution provided for in said RD compatible with the deduction for research and development and technological innovation activities of article 35 of the LIS .