Consideraciones sobre los presupuestos qde aplicación de las deducciones por actividades de I+D+I en el impuesto sobre sociedades (Texto refundido 4/2004)
ISSN: 1888-3214
Ano de publicación: 2008
Número: 1
Páxinas: 91-118
Tipo: Artigo
Outras publicacións en: Anuario de la Facultad de Derecho
Resumo
There is a direct relationship between the economic development of a country, on the one hand, and research, development and technological innovation, on the other hand. Aware of this fact, spanish laws has traditionally encouraged this type of activities of the private sector through several instrument among which tax benefits on company tax should be emphasized. Those tax benefits increased the public support to the R&D activities over the years until Act 35/2006 changes the trend to the opposite side. This paper focuses the critical considerations on the tax concept of R&D and the more important problems concerning it application.