Social Security Contribution Reductions for R&D

Social Security Contribution Reductions for R&D

We handle 100% of the contribution reduction process at no extra cost to your company

+40% SAVING ON SOCIAL SECURITY

We help you cut your Spanish Social Security costs. We identify the key staff in your company working on innovation, advise you on how to apply the Social Security contribution reduction and manage the whole process. All you have to worry about is carrying on innovating.

The contribution reduction lets you save up to 40% of common contingency contributions to Spanish Social Security while you retain and motivate your most qualified staff.

Companies with staff dedicated to R&D activities can cut Spanish Social Security contributions for those employees by 40% — contribution groups 1 to 4 of the general scheme — through the Social Security contribution reductions administered by the Tesorería General de la Seguridad Social (TGSS). The benefit builds up month by month from the first contribution period in which it is applied, and does not require waiting for the annual Impuesto sobre Sociedades settlement. Tecnocim Innova handles the full process: we identify the qualifying staff, prepare the technical documentation that evidences their research work, and coordinate communication with the TGSS so that the reduction is active from the first month. If you have engineers, technicians or researchers on the payroll, you can probably benefit from this reduction already.

Staff in contribution groups 1 to 4 who work in technical offices, engineering or innovation departments. Professionals whose work generates technological progress: developing new products, improving production processes, rolling out innovative technology solutions or researching new applications.

Up to 40% of common contingency contributions to Spanish Social Security: between €2,700 and €4,200 a year for each employee covered.

Xavier Vila

Xavier Vila

Director de Ingeniería, Paver

With Tecnocim Innova we were able to structure and document our R&D&I activities linked to the automation and digitalisation of our design and manufacturing processes. Their support let us give proper value to the work of our research staff and apply the corresponding Social Security contribution reductions, cutting our costs and improving internal efficiency.

Frequently asked questions

Any company with staff working exclusively on R&D&I activities can apply a 40% reduction to the Spanish Social Security contributions for those employees. This covers researchers, laboratory technicians, software developers working on innovative projects and research support staff.

Yes, Social Security contribution reductions are fully compatible with R&D&I tax deductions under the Impuesto sobre Sociedades. A company can therefore benefit from both incentives at the same time, maximising the return on its investment in innovation. Our team helps you optimise both benefits in a coordinated way.

The reduction is applied directly in the Spanish Social Security contribution filings (TC1/TC2) from the first month. We identify the eligible staff, prepare the supporting documentation and manage communication with the TGSS. The saving is immediate and does not require waiting for the Impuesto sobre Sociedades return.

Employees in contribution groups 1 to 4 (engineers, graduates, senior technicians, diploma holders) who devote their full working day to R&D&I activities are eligible. This covers researchers, development engineers, laboratory technicians and technical research support staff.

The saving is 40% of the employer's Spanish Social Security contribution for common contingencies for each researcher covered. For a researcher on a gross salary of €40,000 a year, the saving can exceed €4,000 a year. There is no limit on the number of employees covered.

It is not compulsory, but the sello PYME Innovadora (the Spanish innovative SME seal) allows the Social Security contribution reduction to be combined with R&D&I tax deductions for the same employee. Without the seal, the two incentives cannot be applied to the same person at the same time. We can help you obtain the seal if you meet the requirements.

Real success story

Bassachs · Carpintería

Access to Green 2024 grant funding, an end-to-end digital strategy from marketing through to production, and a position as a benchmark in sustainable, innovative carpentry with a circular economy target for 2029.

Find out which Spanish public funding your company can access

Financiado por la Unión Europea - Gobierno de España, Ministerio de Industria y Turismo - Plan de Recuperación, Transformación y Resiliencia - EOI Escuela de Organización Industrial
Programa Activa Industria 4.0Industria Conectada 4.0