Box 00065 Rebate for researchers (RD 475/2014)

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