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The taxpayer asks which regulations apply to the assignments of plant varieties after signing a new contract in 2015. The DGT determines that, as the previous contract for those varieties has been terminated, the regime of Law 14/2013 applies.
Question posed: What would be the applicable regulations for the assignments of varieties granted by the taxpayer to Y based on the contract entered into in 2015.
Assignments made after September 29, 2013, may qualify for the incentive under Article 23 of the LIS. If a new contract terminates the previous one due to incompatibility, the assignments resulting from the new modification are governed by the wording provided by Law 14/2013 in Article 23 of the LIS.
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