2.7.3.17 Bonus for research staff (RD 475/2014)

This box must be checked by those small and medium-sized companies that are intensive in R&D&I, which in accordance with article 6 of RD 475/2014, of June 13, on bonuses in the Social Security contribution of research personnel, can combine the bonus in the Social Security contribution provided for in said RD, with the deduction for research and development activities and technological innovation of article 35 of LIS .