Box 00065 Rebate for researchers (RD 475/2014)

This box must be checked by small and medium-sized R&D+i-intensive companies that, in accordance with the provisions of Royal Decree 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 Royal Decree, with the deduction for research and development activities and technological innovation of article 35 of the LIS .