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A technology consultancy queried whether the transfer of a technology license (algorithms and languages) alongside bespoke software and maintenance services qualified for the reduction under Article 23 of the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that these earnings cannot benefit from the incentive as they derive from technical assistance services and software is expressly excluded.
Cuestión planteada 1. Si alguno de los conceptos facturados por la consultante a B en virtud del contrato de licencia, tiene la consideración de cesión de alguno de los intangibles definidos en el artículo 23 de la LIS. Y si, en su caso, resultaría de aplicación la reducción prevista en dicho artículo y cuál sería el importe de las rentas susceptibles de reducción.
Las rentas por la cesión de uso de software desarrollado a medida y la prestación de servicios adicionales no pueden aplicar la reducción del artículo 23 de la LIS al considerarse servicios de asistencia técnica. Asimismo, la cesión de la tecnología base (algoritmos y lenguajes) se considera un elemento accesorio e inseparable del software, el cual está expresamente excluido de dicho incentivo fiscal.
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