Guide of fiscal incentives for science and technology   In order to facilitate the knowledge of the legal measures related with the fiscal incentives for science and technology, the Science and Technology Department has prepared a complete guide about the theoretical and practical aspects of the fiscal incentives in Spain Treatment and fiscal repercussion of the research and development in the Spanish resident companies   The author provides a detailed analysis of the Spanish legislation and fiscal treatment of the Research and Development. He explains the contents of the Income Tax Law insisting on the deduction base and its corresponding percentages that apply to the expenses related with the research and development activities Innovation fiscal incentives   In this paper, after having stressed the importance of innovation thanks to the role that it plays in the economic and social development of the countries, the authors analyze the fiscal aspects of innovation in Spain and its effectiveness. They conclude their work with some interesting proposals. Fiscal incentives for technological innovation   The following pages analyze the existing fiscal incentives and how are they articulated to stimulate technological innovation. They have been introduced by the Law 55/1999, about Fiscal, Administrative an Social Measures. Analysis of the intellectual capital of organizations from the resource view and theory of knowledge perspective. Concept and components.   In the knowledge era, intangibles play an important role in creating value. In this paper, we present a definition of intellectual capital as well as a typology of its components through the analysis of traditional (Resource-Based View) and updates (Knowledge-Based View) approaches. Therefore, for each component (human capital, technological capital, organizational capital, and relational capital) we identified (1) the kind of intangibles resources or capabilities embedded, and (2) its genesis, that is, the level where the knowledge is created. Situation and expectations of the new communication technologies in the Community of Madrid companies   The main objective of the research presented in this article has been to establish the grade of knowledge and the degree of IT usage by the Community of Madrid companies, and to identify the strengths and weaknesses that their incorporation implies.