NDLI: Annex E. R&D and Environmental Investments Tax Credits in Spain

Content Provider	OECD iLibrary
Organization	OECD
Abstract	This case study examines the impacts of two tax credits in Spain: one for R&D investments and the other for investments in assets that relate to the environment. The tax credit for environmental investments did not seem to induce innovation, partly due to the fact that the tax credit could be triggered for investments needed to comply with existing environmental policies. On the other hand, the R&D tax credit seemed to support environmental innovation, given the number of firms that made use of the environmental investments deduction after having used the R&D deduction.
Page Count	12
Starting Page	197
Ending Page	208
Language	English
Publisher	OECD Publishing
Publisher Date	2010-10-13
Access Restriction	Open
Subject Keyword	Environment Taxation
Content Type	Text
Resource Type	Chapter

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Annex E. R&D and Environmental Investments Tax Credits in Spain