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V4232-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Article 23 of the Corporate Tax Act reduction may apply to income from know-how licensing

A company inquired whether income derived from the licensing of its know-how (productivity tools and procedures) could benefit from a reduction in the Corporate Tax taxable base. The Directorate General of Taxes (DGT) ruled that the transfer of information relating to industrial experience, such as know-how, falls within the scope of the regulation.

In 6 key points

How it affects those involved

Companies licensing industrial expertise or technical processes may qualify for a reduction in their Corporate Taxable base under Article 23 of the LIS.

Lifecycle

2016-10-03PublishedPublished 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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