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This ruling examines the application of the 60% reduction for the transfer of intangible assets (formulas and trade secrets) under Law 14/2013. The DGT rules that research and development expenses form part of the asset's cost even if they are not capitalised on the balance sheet, provided that accounting requirements are met.
Cuestión planteada La consultante plantea las siguientes cuestiones en relación con la aplicación del artículo 23 del TRLIS según la redacción dada por la Ley 14/2013, de 27 de septiembre:
Las rentas por cesión de derechos de uso o explotación de activos intangibles pueden reducirse en un 60% si se cumplen los requisitos del artículo 23 del TRLIS. Los gastos de investigación y desarrollo incurridos para obtener el activo se incluyen en su coste, sin que sea necesario que figuren activados en el balance de la entidad. La aplicación de la reducción es posible en operaciones de consolidación fiscal cuando se produzca la incorporación de la eliminación de la operación interna. La reducción aplica a activos como fórmulas o procedimientos secretos, independientemente de si están inscritos en un registro público.
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