Actividades de I+D e impuesto sobre el valor añadidoaspectos críticos y propuestas de reforma

  1. Ruiz Garijo, Mercedes
Aldizkaria:
Anuario de la Facultad de Derecho

ISSN: 1888-3214

Argitalpen urtea: 2008

Zenbakia: 1

Orrialdeak: 307-327

Mota: Artikulua

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Beste argitalpen batzuk: Anuario de la Facultad de Derecho

Laburpena

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.

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