Skip to content
V3227-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Article 23 LIS reduction cannot be applied to know-how transfers if they are ancillary to software

A company inquired whether the transfer of know-how related to software could benefit from a reduction in the Corporate Tax taxable base. The DGT ruled that, as the know-how is an ancillary and inseparable element of the software, and since software is expressly excluded from the incentive, the reduction does not apply.

In 6 key points

Lifecycle

2016-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact