Fiscalidad de las transferencias internacionales de tecnología

Abstract

Technological innovation is one of the activities that provides a more aggregate value on an economic -but also social and cultural- level. One of the most important issues related to technology is how it is transferred from one individual to another, a matter that in today¿s world, which is more and more globalized and interrelated, has a planetary dimension. That is the reason why, in the analysis of the substantive regulations related to the agreements of technological transfers (Commercial Law), it is not enough to have an overall idea: the taxation rules of this contracts are also relevant, as in fact many times Tax Law determines the final form of the agreement, or even if the agreement is taking too long to reach. This paper analyses the direct taxation related to international transfers of technology. Imports and exports of technology, as well as transfers taking place inside the European Union, are separately studied as the rules to be applied can be different in each of these cases. Spanish and European Law is considered, as well as international Law (double taxation agreements).