IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2014v152i3p117-137.html
   My bibliography  Save this article

ACTIVIDADES DE I+D+i, SPIN-OFF E IMPUESTO SOBRE SOCIEDADES

Author

Listed:
  • Carlos María López Espadafor

    (Universidad de Jaén)

  • Carmen Cámara Barroso Author-Email

    (Universidad de Jaén)

Abstract

Ante el contexto de crisis económica en el que nos encontramos inmersos, resulta esencial el impulso de actividades de investigación, desarrollo e innovación tecnológica que permitan modernizar nuestro tejido industrial y, así, mejorar la competitividad de nuestro país. Ante el difícil acceso de las pymes a la tecnología más avanzada nos parece fundamental la creación de empresas innovadoras basadas en el conocimiento generado especialmente en las universidades. En este trabajo analizaremos el papel que puede desempeñar el Sistema tributario y, en particular, el Impuesto sobre Sociedades en el fomento de tal tipo de empresas mediante el establecimiento de incentivos fiscales a la creación de las mismas.

Suggested Citation

  • Carlos María López Espadafor & Carmen Cámara Barroso Author-Email, 2014. "ACTIVIDADES DE I+D+i, SPIN-OFF E IMPUESTO SOBRE SOCIEDADES," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 152(3), pages 117-137, September.
    • Handle: RePEc:hpe:crotri:y:2014:v:152:i:3:p:117-137
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/152.pdf#page=117
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    actividades de I+D+i; incentivos fiscales; Impuesto sobre Sociedades; spin-off; universidades;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2014:v:152:i:3:p:117-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.