MARCO TRIBUTARIO DE LA I+D+I: HACIA UN RÉGIMEN FISCAL ESPECÍFICO PARA LAS SPIN-OFF.
Fecha
2017-06
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Jaén: Universidad de Jaén
Resumen
[ES]En este trabajo estudiamos la evolución empresarial española gracias a la aplicación de mecanismos como la inversión en actividades de I+D+IT y de incentivos fiscales, así como los efectos tributarios que derivan de estos. Prestaremos mayor atención a la influencia de la Universidad en las empresas innovadoras y desarrollaremos el Régimen Fiscal de la Propiedad Industrial, sobre todo la tributación por la cesión de patentes. Por último, se exponen las razones por las que las Spin-off necesitan un régimen fiscal específico que regulen los aspectos esenciales de su actividad.
[EN]In this work we study the Spanish business evolution thanks to the application of mechanisms such as investment in R&D activities and tax incentives, as well as the tax effects derived from these. We will pay more attention to the influence of the University in innovative companies and we will develop the Tax Regime of Industrial Property, especially the taxation for the assignment of patents. Finally, the reasons for which the Spin-offs need a specific tax regime that regulate the essential aspects of their activity are exposed.
[EN]In this work we study the Spanish business evolution thanks to the application of mechanisms such as investment in R&D activities and tax incentives, as well as the tax effects derived from these. We will pay more attention to the influence of the University in innovative companies and we will develop the Tax Regime of Industrial Property, especially the taxation for the assignment of patents. Finally, the reasons for which the Spin-offs need a specific tax regime that regulate the essential aspects of their activity are exposed.