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V0030-15 ·9 January 2015 ·consulta-vinculante Medium impact
Tax

40% tax reduction may apply to know-how income if distinguished from technical assistance

A consulting firm has queried whether it can apply the reduction under Article 23 of the TRLIS to income derived from the licensing of its methodology (know-how) when the contract also encompasses technical assistance. The DGT has ruled that this is possible, provided that the consideration for each concept is expressly differentiated within the contract.

In 6 key points

How it affects those involved

Companies providing both know-how and technical assistance must ensure their contracts clearly separate the fees for each service to benefit from the specific tax reduction on know-how income.

Lifecycle

2015-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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