Skip to content
V3286-20 ·5 November 2020 ·consulta-vinculante Medium impact
Tax

Reduction for know-how transfer cannot be applied to tax years starting from 2018

The taxpayer inquired whether the reduction for the transfer of know-how carried out in 2017 could be applied to the 2018 and 2019 tax years via the twentieth transitional provision. The DGT ruled that, following the amendment of the law, such income can no longer benefit from the reduction in tax periods commencing on or after 1 January 2018.

In 6 key points

Lifecycle

2020-11-05PublishedPublished 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