CURRENT OVERVIEW OF R & D & I FISCAL INCENTIVES

Partners Global Funding in collaboration with the FVEM (Fedr. Vizcaína Metal Enterprises) and Garrigues have organized the day

Relevant developments have been introduced in the taxation of the generation and exploitation of technological knowledge. Therefore, an update is necessary in order not to miss the opportunity to obtain tax incentives in this area.

In relation to the research, development and technological innovation (R & D & I) activity, it has been established the possibility of ceding the tax deductions that are generated in this activity to those who provide funding for it. This tax measure is of particular interest to companies that carry out R & D & I activities, as well as to potential investors who, by financing such projects, can achieve attractive returns through the application of tax deductions.

The exploitation of industrial property through its transfer to third parties also enjoys advantageous taxation. The partial exemption tax regime applicable to the income obtained by the assignment of use of intangibles has been modified, which requires adapting to its new requirements. In order to achieve this, it is important to take into account a number of key aspects in technology transfer contracts.

Finally, in this area, the process for the identification and qualification of R & D & I activities, the optimum quantification of associated expenses, as well as their certification and accreditation are of particular importance in order to take advantage of all these fiscal incentives with Total legal certainty.

Date and time: March 23, 2017, from 09:30 to 12:00 hours.



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