- The creation of 500 positions in companies is expected over the next three years
- The measure is applied retroactively from January 1, 2013
The Council of Ministers has approved the establishment of bonuses in the Social Security contributions of the research staff. With this measure, companies that do R + D + i may be reduced by 40% of the quotas for common contingencies. This mechanism allows the immediate reduction of business expenses and favors the hiring of research staff. It will be applied retroactively from January 1, 2013.
The objective of the Ministry of Economy and Competitiveness is to promote the creation of quality employment, increase the activity of innovative SMEs and redirect the weight of R + D + i towards the private sector. Consequently, this action will allow an increase in the number of researchers working in companies (currently it represents a third of the total) and that Spain approaches the EU objective, which establishes that at least two thirds of the total investment in R&D must come from the private sector. In Spain this percentage barely reaches 50%.
According to the available data, it is planned to create 500 positions of researchers in companies during the next three years and an average bonus per worker of 2,138 euros. The cost to the Administration would be 20 million euros for the 2013 bonuses and 22 million for the 2014 bonuses.
Small and medium-sized companies that are recognized with the Innovative Pyme seal by the Secretary of State for R & D & I may have another advantage, since this bonus will be fully compatible with the tax deduction for R & D & I activities which includes the corporate tax regulations. For the rest of the companies and entities, the bonus will be compatible with the deduction regime provided it is not applied to the same investigator.
The Ministry of Economy and Competitiveness intends with this and other measures, such as the so-called fiscal fiscal check ’, a better tax treatment for innovative companies that increase and boost their activity.
