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A consulting firm has queried whether it can apply the reduction under Article 23 of the TRLIS to income derived from the licensing of its methodology (know-how) when the contract also encompasses technical assistance. The DGT has ruled that this is possible, provided that the consideration for each concept is expressly differentiated within the contract.
Cuestión planteada Si la consultante puede aplicar la reducción prevista en el artículo 23 del TRLIS a la parte de las rentas obtenidas por la cesión del know-how.
En contratos mixtos que combinan la cesión de know-how con asistencia técnica, se debe diferenciar expresamente en el contrato la contraprestación correspondiente a cada prestación. La reducción del artículo 23 del TRLIS solo será aplicable a la parte de la renta que corresponda a la cesión del know-how y cumpla los requisitos legales. La contraprestación por asistencia técnica no queda incluida en la reducción del artículo 23.
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