Encouraging Research and Development (and Innovation) in the Spanish Tax System

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Title: Encouraging Research and Development (and Innovation) in the Spanish Tax System
Authors: Gil García, Elizabeth | Soler Roch, María Teresa
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Spain | R&D | Innovation | Tax credit | Patent box
Knowledge Area: Derecho Financiero y Tributario
Issue Date: Aug-2016
Publisher: IBFD
Citation: Bulletin for International Taxation. 2016, Aug.: 492-497
Abstract: This article examines the tax system for research and development (and innovation) (R&D (&I)) in Spain. Generally, the Spanish tax system encourages R&D (&I) by granting a wide range of incentives with regard to R&D (&I), as companies may benefit from input and output incentives in respect of such activities.
URI: http://hdl.handle.net/10045/59204
ISSN: 1819-5490 (Print) | 2352-9202 (Online)
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 2016 IBFD. Originally published in Bulletin for International Taxation, 2016 Aug., pp. 492-497, Journals IBFD. Bulletin for International Taxation is available online, please visit http://www.ibfd.org
Peer Review: si
Publisher version: http://www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal
Appears in Collections:INV - DFT - Artículos de Revistas

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