{"id":34773,"date":"2023-08-01T07:21:16","date_gmt":"2023-08-01T12:21:16","guid":{"rendered":"https:\/\/colombiainteligente.org\/?p=34773"},"modified":"2023-08-01T07:22:10","modified_gmt":"2023-08-01T12:22:10","slug":"a-time-series-perspective-on-income-based-tax-support-for-rd-and-innovation","status":"publish","type":"post","link":"https:\/\/colombiainteligente.org\/es_co\/tendencias\/a-time-series-perspective-on-income-based-tax-support-for-rd-and-innovation\/","title":{"rendered":"A time series perspective on income-based tax support for R&amp;D and innovation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"34773\" class=\"elementor elementor-34773\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87c6aa2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87c6aa2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-558bb819\" data-id=\"558bb819\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3067325c elementor-widget elementor-widget-text-editor\" data-id=\"3067325c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"OutlineElement Ltr BCX9 SCXO44705505\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; font-family: 'Segoe UI', 'Segoe UI Web', Arial, Verdana, sans-serif; font-size: 12px;\"><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">El uso de incentivos fiscales que otorgan un trato fiscal preferente a las rentas derivadas de las actividades de investigaci\u00f3n y desarrollo (I+D) e innovaci\u00f3n, como los reg\u00edmenes de propiedad intelectual, se ha acelerado en las dos \u00faltimas d\u00e9cadas. La globalizaci\u00f3n de la I+D, junto con la mayor movilidad de los ingresos intangibles, puede haber contribuido al aumento de dichos incentivos para atraer y retener la actividad de I+D e innovaci\u00f3n, evitando al mismo tiempo la transferencia de la base imponible a otros pa\u00edses. Este documento presenta los cambios en la disponibilidad y el dise\u00f1o de los incentivos fiscales basados en los ingresos a partir del a\u00f1o 2000 en 48 pa\u00edses, incluidos todos los pa\u00edses de la OCDE y de la UE. Partiendo de esta base, el documento analiza las tendencias en la generosidad de las ayudas fiscales basadas en los ingresos a lo largo del tiempo mediante la creaci\u00f3n de indicadores de tipos impositivos efectivos.<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\u00a0<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">En las dos \u00faltimas d\u00e9cadas se ha recurrido cada vez m\u00e1s al sistema fiscal para que los gobiernos apoyen la I+D y la innovaci\u00f3n. La expansi\u00f3n de los incentivos fiscales basados en los ingresos (IBTI) plantea una serie de cuestiones pol\u00edticas. Los gobiernos pueden introducir IBTI para apoyar a las empresas a lo largo del ciclo de vida del proceso de innovaci\u00f3n, desde la concepci\u00f3n hasta la comercializaci\u00f3n, y ayudar a abordar los fallos en el mercado de la investigaci\u00f3n y el desarrollo y la posible falta de inversi\u00f3n en I+D debido a los desbordamientos del conocimiento. Sin embargo, los gobiernos tambi\u00e9n pueden introducir los IBTI por presiones competitivas para retener los activos intangibles resultantes de la I+D y los esfuerzos relacionados y los derechos fiscales sobre esos beneficios. La cuesti\u00f3n es especialmente importante porque los activos intangibles son muy m\u00f3viles y los resultados de I+D y la propiedad intelectual (PI) se concentran en las grandes empresas, que suelen ser empresas multinacionales que pueden ubicar sus funciones en todo el mundo. Aunque los IBTI han atra\u00eddo una gran atenci\u00f3n acad\u00e9mica y pol\u00edtica por estas razones, hasta ahora no se ha realizado una comparaci\u00f3n exhaustiva de los IBTI existentes en todo el mundo.<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">Este documento documenta la expansi\u00f3n del uso de los incentivos fiscales a la I+D y la innovaci\u00f3n basados en los ingresos (IBTI) y eval\u00faa los cambios en su dise\u00f1o a lo largo de las dos \u00faltimas d\u00e9cadas. El documento examina los cambios en la disponibilidad y el dise\u00f1o de los IBTI en 29 pa\u00edses, incluidos todos los pa\u00edses de la OCDE y los pa\u00edses de la UE con un IBTI durante el per\u00edodo comprendido entre 2000 y 2022. Los IBTI adoptan principalmente la forma de reg\u00edmenes de PI que confieren una fiscalidad preferente a los ingresos derivados de activos de PI protegidos formalmente, como las patentes. Los IBTI se centran en la producci\u00f3n del proceso de innovaci\u00f3n, a diferencia de los incentivos fiscales basados en el gasto, que se centran en los gastos de I+D. La consecuencia es que los beneficios fiscales s\u00f3lo se conceden a las inversiones en I+D realizadas con \u00e9xito. Este documento hace balance de las tendencias en la introducci\u00f3n y el dise\u00f1o de los incentivos fiscales basados en los ingresos a partir del a\u00f1o 2000, teniendo en cuenta el impacto de la Acci\u00f3n 5 del proyecto de la OCDE\/G20 sobre la erosi\u00f3n de la base imponible y el traslado de beneficios (BEPS).<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\u00a0<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">El informe comienza ofreciendo una visi\u00f3n general del papel del apoyo fiscal basado en ingresos para fomentar la inversi\u00f3n en I+D e innovaci\u00f3n. Se resalta c\u00f3mo estas medidas fiscales pueden ser un instrumento importante para promover la actividad de I+D en el sector empresarial y estimular la innovaci\u00f3n. A continuaci\u00f3n, se analiza el apoyo fiscal basado en ingresos para la I+D e innovaci\u00f3n a lo largo del tiempo en diferentes pa\u00edses y se presentan datos y estad\u00edsticas sobre la evoluci\u00f3n de estas pol\u00edticas fiscales. El informe tambi\u00e9n aborda las pol\u00edticas fiscales relacionadas con la I+D e innovaci\u00f3n y c\u00f3mo los pa\u00edses pueden ajustar sus sistemas tributarios para promover la inversi\u00f3n en innovaci\u00f3n. Se discuten enfoques como la deducci\u00f3n de gastos en I+D, los cr\u00e9ditos fiscales y las exenciones de impuestos sobre los ingresos generados por la propiedad intelectual. Adem\u00e1s, se presentan casos de estudio y ejemplos de pol\u00edticas fiscales exitosas que han fomentado la inversi\u00f3n en I+D e innovaci\u00f3n en diferentes pa\u00edses. En conclusi\u00f3n, el informe proporciona una evaluaci\u00f3n detallada sobre el apoyo fiscal basado en ingresos otorgado a la I+D e innovaci\u00f3n a lo largo del tiempo. Ofrece an\u00e1lisis sobre el impacto de estas pol\u00edticas fiscales en la inversi\u00f3n en I+D e innovaci\u00f3n y presenta recomendaciones para ajustar los sistemas tributarios y promover la investigaci\u00f3n y desarrollo. El informe enfatiza la importancia de pol\u00edticas fiscales adecuadas para fomentar la inversi\u00f3n en I+D e innovaci\u00f3n y estimular el crecimiento econ\u00f3mico a trav\u00e9s de la innovaci\u00f3n.<\/p><p lang=\"ES-ES\" xml:lang=\"ES-ES\">Para leer m\u00e1s ingrese a:<\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><a href=\"https:\/\/www.oecd-ilibrary.org\/taxation\/a-time-series-perspective-on-income-based-tax-support-for-r-d-and-innovation_dae3cd5c-en\">https:\/\/www.oecd-ilibrary.org\/taxation\/a-time-series-perspective-on-income-based-tax-support-for-r-d-and-innovation_dae3cd5c-en<\/a><\/p><p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><a href=\"https:\/\/www.oecd-ilibrary.org\/deliver\/dae3cd5c-en.pdf?itemId=%2Fcontent%2Fpaper%2Fdae3cd5c-en&amp;mimeType=pdf\">https:\/\/www.oecd-ilibrary.org\/deliver\/dae3cd5c-en.pdf?itemId=%2Fcontent%2Fpaper%2Fdae3cd5c-en&amp;mimeType=pdf <\/a><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div style=\"text-align:center\" class=\"yasr-auto-insert-visitor\"><\/div>","protected":false},"excerpt":{"rendered":"<p>El siguiente informe ofrece una visi\u00f3n general del papel del apoyo fiscal basado en ingresos para fomentar la inversi\u00f3n en I+D e innovaci\u00f3n. Se resalta c\u00f3mo estas medidas fiscales pueden ser un instrumento importante para promover la actividad de I+D en el sector empresarial y estimular la innovaci\u00f3n. A continuaci\u00f3n, se analiza el apoyo fiscal basado en ingresos para la I+D e innovaci\u00f3n a lo largo del tiempo en diferentes pa\u00edses y se presentan datos y estad\u00edsticas sobre la evoluci\u00f3n de estas pol\u00edticas fiscales. El informe tambi\u00e9n aborda las pol\u00edticas fiscales relacionadas con la I+D e innovaci\u00f3n y c\u00f3mo los pa\u00edses pueden ajustar sus sistemas tributarios para promover la inversi\u00f3n en innovaci\u00f3n<\/p>","protected":false},"author":23,"featured_media":34774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[55,53],"tags":[],"class_list":["post-34773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digitalizacion","category-tendencias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A time series perspective on income-based tax support for R&amp;D and innovation - Colombia Inteligente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/colombiainteligente.org\/es_co\/tendencias\/a-time-series-perspective-on-income-based-tax-support-for-rd-and-innovation\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A time series perspective on income-based tax support for R&amp;D and innovation - Colombia Inteligente\" \/>\n<meta property=\"og:description\" content=\"El siguiente informe ofrece una visi\u00f3n general del papel del apoyo fiscal basado en ingresos para fomentar la inversi\u00f3n en I+D e innovaci\u00f3n. Se resalta c\u00f3mo estas medidas fiscales pueden ser un instrumento importante para promover la actividad de I+D en el sector empresarial y estimular la innovaci\u00f3n. A continuaci\u00f3n, se analiza el apoyo fiscal basado en ingresos para la I+D e innovaci\u00f3n a lo largo del tiempo en diferentes pa\u00edses y se presentan datos y estad\u00edsticas sobre la evoluci\u00f3n de estas pol\u00edticas fiscales. 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