The National tax system
The National Tax Administration (www.agenciatributaria.es) is the organization of the Spanish Administration in charge of managing the tax and duty system.
Its main functions are the management, inspection and collection of state taxes such as IRPF (income tax), VAT, Corporate Taxes, Excise Taxes, and customs management.
The Basque Country is an Autonomous Community (Basque Autonomous Community), which is endowed with legislative autonomy and executive competence, as well as the power to administer itself by means of its own representatives. The Basque Country has its own tax system, as we will see below.
Gipuzkoa Provincial Council tax system
The so-called Economic Agreement dictates the Basque Country’s own tax system, which has autonomy in the drafting of rules and the managing of taxes. This autonomy is bestowed to each province, Bizkaia, Gipuzkoa, and Araba.
Taxable residents in Gipuzkoa (one is considered resident if he/she lives more than half of the year in a specific place) are obliged to present their tax declarations at the Tax Department of the Gipuzkoa Provincial Council.
The Tax Department of the Gipuzkoa Provincial Council typically announces the details for the income tax and wealth tax declarations in early March each year.
- The declaration of the income tax can be settled as follows, typically from mid-April to end of June each year:
- On-line acceptance of the proposal for the settlement of taxes, issued randomly by the tax authorities. In case you do not receive the proposal you can check whether you are obliged to present an income tax declaration at http://www4.gipuzkoa.net/OgasunaNet/renta/cuestionario/2008/defaultc.asp.
- On-line through Zergabidea. More info at https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/info?locale=es_ES.
- The declaration of the wealth tax can be settled on-line through Zergabidea, typically from mid-April to end of June each year.
- On-line declarations need special credentials called ‘firma B@kQ’. You can obtain them at any tax office by the only presentation of the original of your ID/NIE card. More info at https://egoitza.gipuzkoa.eus/es/b-kq.
- The 10T form will distributed to all employees in the first quarter of each year. This form contains a summary of the annual gross salary, work income taxes, and social security deductions.
- The 720 form for assets located abroad must be settled before 31 March each year. More info at https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/720.
Special regime for relocated workers
According with the tax regime approved by the Provincial Council of Gipuzkoa (NF 3/2014 and DF 33/2014), if you have not been resident in Spain for a period of 5 years prior to joining nanoGUNE, you would be eligible for a tax exemption since the year you become resident in Gipuzkoa (meaning that you live more than 183 days per year in Gipuzkoa) for a total of 6 years - the year you become resident plus 5 years) equal to the 15% of your annual gross salary, which means that you would only pay taxes on 85% of your annual gross salary.
In addition to this, you might deduct on your taxes your relocation expenses, some travel costs, school costs, and rental expenses (as long as they can be justified with documentation) up to a maximum of 20% of your annual gross salary. If applicable, you might also enjoy a tax exemption on your assets located abroad.
This is an optional regime to be requested, if the requirements are met, within the tax payment period.
For more details, please refer to the links below.
Special regime for non-residents (European Union residents)
According with the tax regulations approved by the Provincial Council of Gipuzkoa (NF 16/2014 and DF 11/2016), taxpayers who are not tax residents in Gipuzkoa (meaning that you live less than 183 days per year in Gipuzkoa), and who are also residents in another Member State of the European Union, may request to the tax office to calculate their income tax return as if they were tax residents in Gipuzkoa.
If the result of this calculation is lower than the total amount paid during the period by the taxpayer as non-resident (19% deducted from the salary paid by the employer), the taxpayers might request the return of the excess paid.
This is an optional regime to be requested, if the requirements are met, within the tax payment period.
For more details, please refer to the links below.
NanoGUNE establishes the guidelines of the collaborative field from the corporate strategy process, considering this activity as a key support for the achievement of the vision of the organization. These guidelines are developed with the objective of establishing alliances or collaborations with different organizations and stakeholders capable of offering synergistic benefits to nanoGUNE's activity. Through this activity, the organization can evaluate the added value of collaboration against its own collaborative capacities, fostering the optimal decision.
Since its creation in 2006, nanoGUNE's research activity focuses not only on carrying out excellent research, but also on the transfer of knowledge and technology to its industrial environment.
The main objectives of nanoGUNE are the following:
- To lead, support and coordinate research in nanoscience and nanotechnology in the Basque Country.
- To promote technology transfer and the development of a nanotechnology-based Industry.
- To support new academia curricula and high-level training of researchers in nanoscience and nanotechnology.
- To foster networking and the creation of alliances with institutions and regions all over the world.
- To strengthen the social use of research and the public understanding of science, including science and society issues.
You will find below the Mission, vision and core values of nanoGUNE, and the links to the main key policies.
Innovation Management System
NanoGUNE’s management is organized around an Innovation Management System (IMS), certified under the standard UNE 166002:2014.
A system of this nature enables organizations to be more innovative and make their innovations in products, services, processes, organizational designs or business models more successful, contributing this way to improve their results, value and competitiveness. The management policy provides a reference framework for the establishment of Research & Development & innovation objectives and includes the commitment to continual improvement of the IMS.
The Finance Director is the responsible for the IMS.
NanoGUNE has developed and implemented a Criminal Risk Prevention Program to promote an institutional and corporate culture of compliance (Corporate Compliance), aiming to achieve orderly and responsible management as activities are undertaken at nanoGUNE, as well as striving for a culture of integrity, honesty, transparency, and respect for ethical standards and rules. Likewise, nanoGUNE intends to show its absolute rejection of any irregular behaviour in the development of its activities, mainly those conducts that by their nature may constitute a potential crime, whose prevention is the Program's primary objective.
Therefore, this Program is made up of different documents which are all framed under nanoGUNE's Corporate Compliance efforts. Via this website, we make both the nanoGUNE Code of Ethics and the Whistleblower Channel available to any third party who is interested in these elements.
The Finance Director is the Compliance Officer or nanoGUNE.
NanoGUNE projects office is responsible for the management of the grants awarded to the center for the development of research projects.
Dr. Yurdana Castelruiz is the Projects Manager. Ainara Azurmendi is the Projects Assistant.
Personal data processing
The Regulation (EU) 2016/679 of the European Parliament and of The Council of 27 April 2016 is intended to guarantee and protect natural persons with regard to the processing and free movement of personal data. This Regulation applies to the processing of personal data wholly or partly by automated means and to the processing other than by automated means of personal data which form part of a filing system or are intended to form part of a filing system.
Calendar and timetable
Useful information about nanoGUNE calendar and timetables. Leave and trip requests must be authorised by the superior through Tasks.
Through the following links you can access to personnel management tools:
A Gender Equality Committee was launched in May 2018 with the mission of securing a gender-bias free working envirnoment at nanoGUNE.
Health, taxation, and administrative procedures
In this section you will find useful information on how to manage the administrative, tax, and health processes that you must carry out when joining the center.
NanoGUNE offers a large selection of books and journals to all researchers working with us. A specific software manages the loan and exchange of books and journals.
Life in San Sebastián
With the aim of making the newcomers incorporation as comfortable as possible, through this section we provide you some information about accommodation, transport and socio-cultural data of San Sebastián. In the same way, we encourage you to write to us if you have any question or you need more information.
The mission of nanoGUNE's PhD committee is to support and assist nanoGUNE's PhD students during their career at nanoGUNE.
NanoGUNE is committed with fair and transparent recruitment procedures. We provide assistance with all legal issues related to the authorisation to work in Spain. We help our newcomers with a soft landing at nanoGUNE by giving them advise about all the administrative paperwork. We have in place an Outplacement service to researchers that are willing to pursue their career towards industry, and in particular, to companies in the Basque Country.
NanoGUNE is committed with the integration our Researchers in the local society. For this purpose, we offer the possibility to join Spanish and Basque language classes at different levels.
Travel and reimbursements
Business trips and conference attendance travels must be organised through the travel agency appointed by nanoGUNE. Prior authorisation by the superior is required. A reimbursement of the expenses related to the business activity at nanoGUNE could be requested.
The purpose of the Technological Surveillance is to establish the basis for a systematic methodology for the analysis of the internal and/or external environment in order to capture, process and make available to the organisation information that is reliable, timely and structured and that allows decision-making with the highest possible chance of success, in this way putting competitive intelligence into practice.
The projects management office of nanoGUNE provides regularly with the information of new calls that might be of interest for our researchers.
An idea is a primary form of a new concept or scientific application. It is a generic view of the solution foreseen for the problem identified as an opportunity. The ideas are generated in each research group, by any of its members by accessing to “Ideas New”. The ideas are archived for consultation within the scope of each research group through “Ideas Group” according to the degree of confidentiality that the author wishes to give to the new idea. Additionally, senior researchers can access all the ideas of their research groups and all researcher can get an overview of all existing ideas at “Ideas Summary” to establish a culture that supports innovation through collaboration.
Open access is the practice of providing online access to scientific information that is free of charge to the user and is reusable.
NanoGUNE projects office is responsible for the management of research projects providing support to the research team starting from the identification of funding opportunities and the preparation of project proposals. Successful proposals are carefully monitorized throughout the life of the project until the final reporting.
Dr. Yurdana Castelruiz is the Project Manager. Ainara Azurmendi is the Project Assistant.
NanoGUNE has adopted internal intellectual property regulations to establish the rules and procedures to protect the intellectual property and sale of the results arising from the research activities carried out by the staff at nanoGUNE.
Dr. Ainara García-Gallastegui is the TechTransfer at nanoGUNE.
NanoGUNE Researchers willing to protect a new invention must fill an invention disclosure form. This document incorporates the basis for a systematic methodology to disclose new inventions in order to analyse the value of a new invention as an economic asset for the organisation based on criteria of patentability and commercial potential.
The corporate identity or corporate image represents the way in which a corporation, firm, or business enterprise presents itself to the outside world.
The corporate identity manual of nanoGUNE defines the identity information, messages and guidelines on the use of the brand of the entity, and collects relevant information about the visual adequacy of the brand and its graphic treatment.
The brand is the visible element that identifies the Center. It represents what the Center would like to convey to the outside world. The brand integrates the symbol, the logo, and the sentence -together with its corresponding line-, thereby building a solid and easily identifiable structure that offers a professional and up- to-date image.
The symbol is the graphic formalization of a concept or idea. The set of circles in our symbol represents a simplified quantum corral, which with perspective creates depth and a sense of movement, thus making it a dynamic chromatic sign. The blue color is associated with science and technology. It is a cold and technical color.
The logo is the visual element giving name and "face" to the entity. In the case of nanoGUNE, the color division distinguishes the three words that make up the main brand, highlighting the term "nano". This is an abbreviated form of nanotechnology, directly linked to the subject matter of our activity. The term "gune” means “place” in Basque, so nanoGUNE is “place for nano”. "CIC" is an acronym standing for ”Centro de Investigación Cooperativa”, which is ”Cooperative Research Center” in Spanish.
As it is a brand of international projection, the sentence is accompanied by a supporting sentence expressed entirely in English: MEMBER OF BASQUE RESEARCH & TECHNOLOGY ALLIANCE at the bottom, and using the BRTA corporate color, a yellow line "seals" the whole brand.
Blue, black, and yellow are the three colours that are used to represent nanoGUNE's corporate identity. Blue -the main color- represents Science. Black is used as a contrast providing greater strength, stability, and readability to all the elements that constitute the brand. The yellow color is related to the corporate image of the Basque Research & Technology Alliance (BRTA).
Scientific Equipment and labs
Scientific Equipment and labs at nanoGUNE facilities are managed by specialists and used by researchers from a wide variety of fields. The Laboratory access and the use of nanoGUNE’s scientific equipment requires previous authorization and booking.
The nanoGUNE cleanroom is dedicated to fabricate and characterize the properties of materials on the nanoscale. The cleanroom is approximately a 300m2 laboratory and contains an acoustically damped room for eBeam lithography processes.
The classification of the nanoGUNE cleanroom is ISO 5 (class 100), ISO 6 (class 1000), and ISO 7(class 10000). The air purity is under strict supervision within the cleanroom. Air quality is controlled by Filter Fan Units except for the eBeam lithography room that has a dedicated air-handling unit.
The nanoGUNE infrastructure was envisioned to fabricate nanoscale materials and characterize their properties on the nanometer scale and with sufficiently high sensitivity. The building size is 6 200 m2, including 15 ultra-sensitive laboratories and a cleanroom of nearly 300 m2.
Gorka Arregui is the Facilities Manager.
In order to improve our services, register every incidence and help the Innovation Management System implementation (based on the standard UNE 166002:2014), please place your maintenance/facilities incidences reports through the MantTest tool. Only requests reported to this system will be attended.
Note: IT incidences will not be managed by this system.
Meeting rooms and laboratories
Through the following links you can book a meeting room and request access to laboratories and rooms.
Health & Safety
NanoGUNE is committed with safety at work. All measures legally required have been implemented and are bound to all employees. The Facilites Manager coordinates the health and safety at workplace with the collaboration of IMQ Prevención that has been designated as the external prevention service.
IT services provides infrastructure and support to users for their IT-related activities. The Facilites Manager is the responsible for IT services with the collaboration of SEIN TIC that has been designated as the external IT service supplier.
For a connection from outside of nanoGUNE a VPN connection is required.
NanoGUNE, as a contracting authority, must observe strict compliance with the Law 9/2017, of November 8, on Public Sector Contracts in the management of purchases.
Based on the expenditure limits regulated by the Law 9/2017, nanoGUNE differentiates between “Direct Purchases” (contrato menor), which are those where the expenditure is less than €15,000 (excluding VAT), and “Non-direct Purchases”, which involve an expenditure greater than or equal to €15,000 (excluding VAT).
The Law 6/2018, of July 3, on General State Budgets for the year 2018 introduced a modification in the procurement law raising the limit for purchases (“contrato menor”) from 15,000 euros to 50,000 euros (per supplier, per year) provided they are not intended for general services and infrastructure.
The Finance Director must be contacted for any question related to purchases.
An Innovation Management System (IMS) based on the standard UNE 166002:2014 is based on the application of the methodology known as the plan-do-check-act cycle (PDCA). Four essential aspects of the cycle are identified:
- Plan: Planning.
- Do: R&D and innovation process.
- Check: Assessment.
- Act: Improvement.
The organization shall continually improve the suitability, appropriateness and effectiveness of the system through the use of R&D and innovation strategy and policy, leadership, planning and objectives, processes that support R&D and innovation and the assessment of performance.
The organization shall identify deviations and/or non-conformities and establish appropriate corrective actions to eliminate the causes, or establish actions to improve the effectiveness and the results of the IMS.
The implementation of improvement measures shall be monitored taking into account the deadlines established, if the tasks set out are completed and if the expected impact of the measures on the system have been reached. Existence or potential occurrence of similar deviations and/or non-conformities shall be determined.