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Reflexiones y propuestas sobre la tributación de las empresas de base tecnológica después de Covid-19

Author

Listed:
  • Amparo Navarro Faure

    (Universidad de Alicante)

Abstract

La pandemia sufrida por COVID-19 ha puesto de manifiesto la importancia de la investigación en la lucha contra la enfermedad y la labor que, en este sentido, llevan a cabo las empresas dedicadas a la investigación. Las Empresas de Base Tecnológica son aquellas que desarrollan los resultados de la investigación, por lo que es importante conocer tanto su régimen fiscal, como las medida tributarias que se pueden adoptar para fomentar el desarrollo de la investigación biomédica.

Suggested Citation

  • Amparo Navarro Faure, 2020. "Reflexiones y propuestas sobre la tributación de las empresas de base tecnológica después de Covid-19," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 85-115, September.
    • Handle: RePEc:hpe:crotri:y:2020:v:176:i:3:p:85-115
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    More about this item

    Keywords

    Empresas de Base Tecnológica; incentivos al emprendimiento; incentivos I+D+i; COVID-19;
    All these keywords.

    JEL classification:

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

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