Social Security contribution rebate for R&D&I activities

The Social Security contribution rebate for R&D&I activities is one of the most immediate and least known measures to support innovation among companies.

Unlike other forms of aid, it is not a subsidy that has to be waited for, but a direct reduction in costs that can be applied on a monthly basis.

In practical terms, it allows for a 40-50% reduction in the employer's Social Security contributions for staff engaged in innovation tasks.

In this article, we answer the six most relevant questions so that you can find out all the details of this rebate and whether your company can benefit from it.

What does this R&D&I bonus consist of?

It is a direct bonus on social security contributions for staff involved in research, development or technological innovation (R&D&I) activities.

This means that the company pays less social security for these workers, with an immediate impact on labour costs.

Unlike other incentives:

• You don't have to wait months or years to receive it.
• It is automatically applied to the payroll once it has been recognised.
• It is compatible with other subsidies in certain cases.

Which companies can apply for this rebate?

One of the great advantages of this rebate is that it is not limited. The following can benefit:

• SMEs
• Start-ups
• Industrial companies
• Technology or service companies

It is not necessary to have a formal R&D department or to develop projects with patents or complex scientific results.

Who can benefit from the bonus?

Although it is often associated with IT profiles or engineers, the bonus is much broader.

It can be applied to any employee who devotes a significant part of their time to innovation tasks, such as:

• Software developers
• Engineers and technicians
• Product staff
• Profiles that improve processes, systems or services
• Profiles involved in the design, adaptation or optimisation of new solutions

The key factor is not the job title, but the actual functions performed by the person.

Is it necessary to have patents or certified projects?

This is one of the points that causes the most confusion. To apply for the bonus, it is not necessary to have patents or registered results, nor an R&D project in the traditional sense.

What is required is:

• A clear and coherent description of the R&D&I activities.
• That these activities are real, regular and justifiable.
• Proof of the time spent by staff on these tasks.

How much can the company save?

The rebate can represent a reduction of approximately 40 to 50 per cent of the employer's Social Security contributions for innovative staff.

This represents a monthly saving, which is particularly significant for companies with technical teams or stable innovation profiles.

Is it compatible with other tax incentives?

In many cases, the rebate may be compatible with tax deductions for R&D&I, provided that the requirements are met and there is no double application on the same cost.

For this reason, it is advisable to carry out a preliminary analysis of each specific situation.

Recommendations before applying the rebate

To ensure legal certainty and avoid incidents, it is advisable to:

• Carefully analyse which functions can be considered R&D&I.
• Clearly define the percentage of time dedicated by the staff concerned.
• Document innovation activities in a clear and orderly manner.
• Seek specialist advice before applying the rebate.

This measure can make a significant difference to labour costs, especially in companies that innovate on an ongoing basis, even if they do not always identify it as R&D&I.