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A query was raised regarding whether a civil company can apply the patent income reduction under Article 23 of the Corporate Tax Act. The DGT determines that the company is subject to Corporate Tax if it has a commercial purpose and fiscal legal personality; however, it cannot apply the reduction because it did not create the patent, but rather received it through a contribution.
This ruling clarifies the requirements for civil companies to be subject to Corporate Tax and establishes that the creation of the intangible asset is a mandatory condition to access specific tax reductions.
The tax team reviews your specific situation.
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