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Predictability is the great transformation

Legal certainty is the main problem for innovation in Spain.

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Predictability is the great transformation

In fact, there is already a notable body of jurisprudence against this inspection procedure that underlines the binding nature of the Reasoned Report. We highlight three: Supreme Court ruling of March 1, 2016, TS 660-2016; Judgment of the National Court of July 4, 2019, contentious-administrative appeal 346/2015; Judgment of the National Court of July 7, 2021.

This problem, already entrenched in the science, technology and innovation system of our country, is now especially incomprehensible. The commitment to the transformation of the economic system through digitization and the ecological transition needs a favorable framework since Spain starts from a disadvantaged position. The Innovation Scoreboard 2021 of the European Commission places Spain in the 21st position, losing one position compared to 2020 and far from Portugal, France or Italy in innovative activity.

There is a general conviction that legal certainty is the key to allowing the innovative fabric of the country to explore its potential. We believe that protecting the binding nature of the Reasoned Reports and the certification obtained by the Ministry of Science and Innovation is not only correct, it is necessary.

Keywords:
OpinionInnovación Y EmpresasDeducciones FiscalesFiscalimpuestosynormativas
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