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A software company has enquired whether income from the transfer of its know-how to third parties qualifies for the reduction in the Corporate Tax taxable base. The Directorate General of Taxes (DGT) has ruled that know-how is not an asset included in the list of intangibles that permits such a reduction.
Cuestión planteada
La reducción del artículo 23 de la LIS solo se aplica a la cesión de patentes, modelos de utilidad, certificados de medicamentos o productos fitosanitarios, dibujos y modelos protegidos, y software avanzado registrado. El know-how no está incluido en el listado de activos intangibles que dan derecho a este incentivo fiscal.
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