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Practical Handbook for Companies 2021

Box 00065 Rebate for researchers (RD 475/2014)

This box should be ticked by small and medium-sized R&D&I intensive companies which, in accordance with the provisions of Royal Decree 475/2014, of 13 June, on rebates on Social Security contributions for research personnel, can make the rebate on Social Security contributions provided for in that Royal Decree, compatible with the deduction for research and development and technological innovation activities in article 35 of the LIS.