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2021 Corporation Tax practical guide.

Box 00065 Rebate for researchers (RD 475/2014)

This box must be marked by small and medium-sized enterprises that are intensive in R & D & I, in accordance with the provisions of the Royal Decree 475/2014, of 13 June, on bonuses in the Social Security contributions of research staff, can be make the contribution to the Social Security provided for in this Royal Decree, with the deduction for research activities and technological development and innovation of article 35 of the LIS .