Company Requirements
To be able to apply for this financing line, your company must meet the following requirements
- Be a company with its own legal personality and tax domicile in Spain that carries out R&D&I activities as defined in Article 35 of Law 27/2014 on Corporate Income Tax.
- Have employees with a permanent contract (initial or converted) starting on or after 1 September 2023, under the General Social Security Regime.
- Those employees must work exclusively and for their entire working time on R&D&I activities. Up to 15% of time spent on training, teaching, dissemination or similar tasks counts as exclusive dedication.
- Be up to date with tax and Social Security obligations, and not have been excluded from employment programmes for unexpired very serious infringements.
- Have an equality plan where mandatory (companies with 50 or more employees).
- Mandatory if the company applies the rebate to 10 or more researchers for 3 months or more in a financial year; optional otherwise, to strengthen legal certainty.
