Actividades de I+D e impuesto sobre el valor añadidoaspectos críticos y propuestas de reforma
ISSN: 1888-3214
Year of publication: 2008
Issue: 1
Pages: 307-327
Type: Article
More publications in: Anuario de la Facultad de Derecho
Abstract
This article analyzes the treatment of the activities of R&D in one of the most important tax in the Spanish tax system. The Value Added Tax affects directly the activities of R&D and this increases the cost. On the other hand, the public authorities and the private sector have a different treatment. The European Union, in a Communication of 2006, pointed out that some ways of simplifying these rules and facilitating their more uniform application throughout the Community were needed in order to secure a level playing field in those sectors of activity where both public and private entities intervene.