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V3526-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Know-how transfer tax reduction may apply even if the contract includes an exclusivity clause

The taxpayer asks whether the tax reduction under Article 23 of the Corporate Income Tax Act for the transfer of know-how is applicable if the contract includes an exclusivity clause. The Directorate General for Taxes (DGT) rules that an exclusivity clause does not prevent the use of this incentive, provided that all legal requirements are met.

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2015-11-17PublishedPublished 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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