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V0532-14 ·27 February 2014 ·consulta-vinculante Medium impact
Tax

Reduction for transfer of intangibles cannot be applied to technical assistance contract income

A company enquired whether income from a technical assistance contract for technology transfer and staff training could benefit from the reduction under Article 23 of the TRLIS. The DGT ruled that it cannot, as technical assistance falls outside the scope of said reduction.

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2014-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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