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V0363-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

40% tax reduction inapplicable to software licensing and technical assistance services

A technology consultancy queried whether the transfer of a technology license (algorithms and languages) alongside bespoke software and maintenance services qualified for the reduction under Article 23 of the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that these earnings cannot benefit from the incentive as they derive from technical assistance services and software is expressly excluded.

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2016-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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