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V0273-20 ·5 February 2020 ·consulta-vinculante Medium impact
Tax

Article 23 LIS reduction cannot be applied to know-how transfers

A software company has enquired whether income from the transfer of its know-how to third parties qualifies for the reduction in the Corporate Tax taxable base. The Directorate General of Taxes (DGT) has ruled that know-how is not an asset included in the list of intangibles that permits such a reduction.

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2020-02-05PublishedPublished 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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