We reduce the monthly Social Security payment associated with the hiring and retention of employees dedicated exclusively to R&D&I activities.

Research staff tax credits allow for a reduction of up to 50% in Social Security contributions for employees engaged in R&D&I activities. To apply them correctly, it is necessary to identify which employees are involved in these projects, their level of commitment, and whether they meet the required technical and employment criteria.
At ELZABURU, we analyze the structure of your R&D&I team from three perspectives: technical, financial, and legal. We review the activities carried out, the actual time dedicated to R&D&I projects, the suitability of the professional profiles, and the documentation required to qualify for the tax credit.
This incentive generates immediate monthly savings—without having to wait until the end of the fiscal year—and improves the labor costs associated with innovation. Furthermore, only for companies with the “Innovative SME” designation can it be combined with R&D&I tax deductions for the same employees.
Our methodology covers the entire process—from identifying candidate profiles to technical review, review of job requirements, follow-up, justification, and auditing—to ensure that the incentive is applied with rigor, traceability, and legal certainty.

We identify employees involved in R&D&I projects who are eligible for Social Security contribution rebates.
We review the tasks performed by each role to assess their relevance to research, development, or technological innovation activities.
We analyze the type of contract, contribution group, hours worked, and other necessary requirements to determine whether the tax credit can be applied correctly.
We establish periodic monitoring of responsibilities, duties, and deadlines to ensure the traceability of the bonus throughout the entire applicable period.
We prepare the necessary technical and employment documentation to support the application for the incentive and demonstrate compliance with the requirements.
We coordinate the audit and the preparation of the Binding Reasoned Report when applicable, particularly in cases where it is necessary.
We identify which employee profiles are eligible for the tax credit and calculate the applicable Social Security savings, up to 50% for research or technical staff engaged in R&D&I, with a maximum savings of €7,223.30 per full-time employee.
Maximum Social Security Credit
Maximum annual savings per professional
We plan which R&D&I incentives to implement, when to apply them, and how to combine them to maximize their return.
We identify, calculate, and substantiate R&D&I tax deductions to reliably reduce corporate income tax.
We identify, apply for, and justify public aid and grants to fund R&D&I projects.
We protect your innovation throughout its entire lifecycle with a strategy tailored to the technology, market, and future trajectory.
