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ACTION 7.5

To enhance tax incentive programmes to encourage the innovation ecosystem

It is important to insist upon the design and implementation of programmes of tax measures to encourage the expansion of the innovative ecosystem and to foster investment, growth and talent attraction. The following proposals have been put forward: to encourage broader investment in emerging companies from individual and group investors, as well as from venture capital funds; to improve tax conditions on the stock options of entrepreneurs and workers of emerging companies; to devise an incentives system for corporate accelerators and incubators equivalent to the system for R&D&I activities; and, to envisage new mechanisms to monetise the deduction for investment in R&D.