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V1090-16 ·17 March 2016 ·consulta-vinculante Medium impact
Tax

Payments to external consultants may be included to meet the 25% intangible creation requirement

A company has requested clarification on whether the requirement to have created at least 25% of an intangible's cost can be met solely through internal expenses or if payments to external consultants are also eligible. The Directorate General for Tax (DGT) has ruled that both types of expenditure count towards meeting this percentage.

In 6 key points

How it affects those involved

This ruling provides greater flexibility for companies seeking to qualify for tax benefits related to intangible assets, as it allows for the inclusion of outsourced professional services in the calculation of creation costs.

Lifecycle

2016-03-17PublishedPublished 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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