Welcome the new corporate tax amendment with three very interesting aspects, among which we highlight two, the inclusion of game development and animation as technological innovation and inclusion as R & D of certain types of development activities and software systems, which until now had remained in limbo. Furthermore, the possibility of monetization is extended to 5 millions.
This Law 27/2014 from 28 November comes to solve a distinct disadvantage that environment was maintained at software development and ICT in general, constantly evolving basis for other R&D and innovation sectors, and foundations of other European R & D programmes as can be H2020 and the "Factories of the Future", FoF briefly, and its link to the "Internet of Things" or IoT program. We must applaud as timely incorporation.
Furthermore, technological innovation is regognized to the development of pilot projects of animation and video games, including a technological basis for many current multimedia development, and with significant presence in Spain.
Expanding the monetization of investment in R & D + i from 3.5 million to 5, is also interesting, and which would encourage the installation of companies in Spain whose business base is technological, and may even be the generation of technology for their groups.
In short, timely amendment that clearly enhance current interest activities.