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Practical Manual of Companies 2022.

Box 00065 Rebate for researchers (RD 475/2014)

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