{"id":3835,"date":"2017-04-21T15:01:16","date_gmt":"2017-04-21T15:01:16","guid":{"rendered":"http:\/\/fgt.es\/bonificacions-personal-investigador\/"},"modified":"2017-04-24T15:17:42","modified_gmt":"2017-04-24T15:17:42","slug":"bonificacions-personal-investigador","status":"publish","type":"page","link":"https:\/\/fgt.es\/ca\/bonificacions-personal-investigador\/","title":{"rendered":"Bonificacions personal investigador"},"content":{"rendered":"<section class=\"wpb-content-wrapper\">[vc_row full_width=&#8221;stretch_row&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1491841766780{padding-top: 100px !important;padding-bottom: 30px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;3918&#8243; img_size=&#8221;full&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Bonificacions personal investigador en exclusiva a R+D+i&#8221; font_container=&#8221;tag:h1|font_size:42px|text_align:left|line_height:62px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]Es tracta d\u2019un incentiu no tributari, lligat a la contractaci\u00f3 i al manteniment de la ocupaci\u00f3 amb dedicaci\u00f3 exclusiva a activitats de R+D+i.<\/p>\n<p>Els aspectes m\u00e9s destacables del RD 475\/2014:<\/p>\n<ul>\n<li>Bonificaci\u00f3 del 40% en les aportacions empresarials a les quotes de la Seguretat Social pel personal investigador.<\/li>\n<li>S\u00f3n objecte d\u2019aquests incentius els treballadors inclosos en els grups 1,2,3 i 4 de cotitzaci\u00f3 al Regim General de la Seguretat Social que tinguin dedicaci\u00f3 exclusiva durant tot el seu temps de treball a la R+D+i (segons es defineix al art. 35 Llei Impost sobre Societats).<\/li>\n<li>S\u2019estableix una plena compatibilitat d\u2019aquesta bonificaci\u00f3 amb les deduccions fiscals per R+D+i en el cas de \u201cpymes innovadores\u201d; en la resta d\u2019organitzacions, pot existir aquesta compatibilitat sempre que no s\u2019apliquin els dos incentius sobre el mateix investigador.<\/li>\n<li>Aquelles entitats que apliquin la bonificaci\u00f3 a les quotes de deu o m\u00e9s investigadors, hauran de aportar un informe vinculant em\u00e8s pel MINECO.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1491841790832{padding-top: 20px !important;padding-bottom: 80px !important;}&#8221;][vc_column][vc_column_text]\n<h2 style=\"text-align: center; color: #8a8c98; font-weight: 300;\">Es tracta d\u2019un <strong style=\"color: #1e73be; font-weight: bold;\">incentiu no tributari, <\/strong> lligat a la contractaci\u00f3 i al manteniment de la ocupaci\u00f3 amb dedicaci\u00f3 exclusiva a activitats de R+D+i.<\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row]\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1491841766780{padding-top: 100px !important;padding-bottom: 30px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;3918&#8243; img_size=&#8221;full&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Bonificacions personal investigador en exclusiva a R+D+i&#8221; font_container=&#8221;tag:h1|font_size:42px|text_align:left|line_height:62px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]Es tracta d\u2019un incentiu no tributari, lligat a la contractaci\u00f3 i al manteniment de la ocupaci\u00f3 amb dedicaci\u00f3 exclusiva a activitats de R+D+i. Els aspectes m\u00e9s destacables del RD 475\/2014: Bonificaci\u00f3 del 40% en les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3835"}],"collection":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/comments?post=3835"}],"version-history":[{"count":5,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3835\/revisions"}],"predecessor-version":[{"id":3919,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3835\/revisions\/3919"}],"wp:attachment":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/media?parent=3835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}