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V1860-17 ·13 July 2017 ·consulta-vinculante Medium impact
Tax

Article 23 LIS reduction may apply to know-how income in franchises under certain requirements

A company inquired whether income derived from the transfer of its know-how through franchise agreements could benefit from the reduction in the Corporate Tax taxable base. The DGT ruled that this is possible provided that the consideration for the transfer is distinguished from accessory services and all other legal requirements are met.

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2017-07-13PublishedPublished 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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