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A hamburger franchise company has enquired whether it can apply the 40% reduction to royalties for the transfer of know-how. The DGT has ruled that this is possible, provided that the consideration for the know-how is distinguished from other services and the requirements of Article 23 of the Corporate Tax Act (LIS) are met.
Cuestión planteada 1. Si la consultante puede aplicar la reducción prevista en el artículo 23 del TRLIS a las rentas obtenidas en concepto de cánones por la cesión del know-how a los franquiciados.
La cesión de know-how en un contrato de franquicia permite la reducción del artículo 23.1 de la LIS si la contraprestación por dicha cesión está específicamente identificada en el contrato y no existe obligación de resultado. No se aplica la reducción a la cesión de marcas, nombres comerciales o suministro de productos. Las fórmulas de fabricación pueden considerarse activos intangibles para esta reducción, incluso si los gastos de investigación y desarrollo no se han activado en el balance según el PGC.
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