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V1788-16 ·22 April 2016 ·consulta-vinculante Medium impact
Tax

40% tax base reduction for know-how transfer applicable following a demerger

A pharmaceutical company inquired whether it could apply the incentive under Article 23 of the Corporate Income Tax Act for licensing know-how following a partial demerger. The Directorate General for Taxes (DGT) ruled that the transfer of information regarding industrial and commercial expertise constitutes know-how and qualifies for the reduction, and that the entity resulting from the demerger subrogates into this right.

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2016-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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