{"id":59210,"date":"2023-07-25T09:44:37","date_gmt":"2023-07-25T07:44:37","guid":{"rendered":"https:\/\/www.carolinacampalans.com\/glossary\/investigacion-desarrollo-e-innovacion\/"},"modified":"2026-05-26T15:18:31","modified_gmt":"2026-05-26T13:18:31","slug":"investigacion-desarrollo-e-innovacion","status":"publish","type":"glosario","link":"https:\/\/www.carolinacampalans.com\/?glosario=investigacion-desarrollo-e-innovacion","title":{"rendered":"investigaci\u00f3n, desarrollo e innovaci\u00f3n"},"content":{"rendered":"<div class=\"ttr_start\"><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Actividad cient\u00edfica o empresarial que conjuga la indagaci\u00f3n original y planificada (investigaci\u00f3n), el prototipado o elaboraci\u00f3n de nuevos materiales, productos o procesos (desarrollo) y su aplicaci\u00f3n para conseguir un avance tecnol\u00f3gico (innovaci\u00f3n).<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\">\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:36;line-height:1.5;\">M\u00e1s informaci\u00f3n<\/h2><\/div><div class=\"fusion-text fusion-text-3\"><p class=\"p1\">El concepto ampl\u00eda el enfoque de I+D al incluir la innovaci\u00f3n, que se refiere a la implementaci\u00f3n pr\u00e1ctica y comercial de los desarrollos tecnol\u00f3gicos para generar impacto econ\u00f3mico y social.<\/p>\n<p>Esta actividad, generalmente identificada con la abreviatura I+D+i, merece incentivos fiscales en los diferentes sistemas legales nacionales. En Espa\u00f1a, su regulaci\u00f3n se encuentra en el Art\u00edculo 35 de la Ley 27\/2014 del Impuesto sobre Sociedades, que puede consultarse en el BOE.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\"ttr_end\"><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"template":"","meta":{"inline_featured_image":false,"_vp_format_video_url":"","_vp_image_focal_point":[]},"glosario_categoria":[7247,7025],"glosario_tag":[7119,7054],"class_list":["post-59210","glosario","type-glosario","status-publish","hentry","glosario_categoria-innovacion","glosario_categoria-investigacion-analisis","glosario_tag-idi","glosario_tag-innovacion"],"_links":{"self":[{"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=\/wp\/v2\/glosario\/59210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=\/wp\/v2\/glosario"}],"about":[{"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=\/wp\/v2\/types\/glosario"}],"wp:attachment":[{"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=59210"}],"wp:term":[{"taxonomy":"glosario_categoria","embeddable":true,"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=%2Fwp%2Fv2%2Fglosario_categoria&post=59210"},{"taxonomy":"glosario_tag","embeddable":true,"href":"https:\/\/www.carolinacampalans.com\/index.php?rest_route=%2Fwp%2Fv2%2Fglosario_tag&post=59210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}