Skip to content
V0837-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

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

A company enquired whether income derived from the transfer of its know-how (technical, industrial, and commercial knowledge) could benefit from the reduction in taxable base provided for in Article 23 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this type of asset is not included in the list of intangibles eligible for such a reduction.

In 6 key points

Lifecycle

2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact