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The taxpayer asks whether a 40% reduction can be applied to income from know-how transfers between companies within their group. The DGT rules that the incentive is applicable if the requirements of Article 23 of the Corporate Income Tax Act are met, but its effect occurs when the transaction is carried out with third parties and the results are incorporated into the group.
The ruling clarifies that while intra-group transfers are subject to tax consolidation rules, the specific tax reduction for know-how transfers requires an external transaction to trigger the benefit.
The tax team reviews your specific situation.
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