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An aircraft manufacturer has enquired whether it can apply the 60% reduction on income from the assignment of intangibles when the assignee is a Ministry of Defence or an Armed Force. The DGT ruled that, although these entities do not carry out an economic activity in the strict sense, the use of intangibles in their defence functions allows for compliance with the legal requirement.
Cuestión planteada Si la aplicación del artículo 23 del TRLIS sobre reducción de ingresos procedentes de determinados activos intangibles, en los casos en los que la entidad cesionaria sea un ministerio de defensa o fuerza armada, cumple con el apartado 1.b del citado precepto.
El uso de intangibles por parte de un Ministerio de Defensa o Fuerza Armada en el desempeño de sus funciones de protección y seguridad permite cumplir el requisito de uso en actividad económica del artículo 23.1.b) del TRLIS. Esta particularidad no impide la aplicación del incentivo en la entidad cedente, ya que los intangibles generan valor añadido frente a terceros. Para la aplicación del incentivo deberán cumplirse también el resto de los requisitos previstos en el precepto.
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