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A company enquired whether income from a technical assistance contract for technology transfer and staff training could benefit from the reduction under Article 23 of the TRLIS. The DGT ruled that it cannot, as technical assistance falls outside the scope of said reduction.
Cuestión planteada Si a los ingresos resultantes de las operaciones descritas les resulta de aplicación la reducción prevista en el artículo 23 del TRLIS.
Los contratos de asistencia técnica, que implican una obligación de resultado y ayuda especializada, no están comprendidos en el ámbito objetivo del artículo 23 del TRLIS. Esta norma se aplica a la cesión del derecho de uso o explotación de activos como patentes, dibujos, modelos o know-how, pero no a la prestación de servicios de asistencia técnica. En este caso, al incluirse la formación y la obligación de lograr un resultado, la operación se califica como asistencia técnica y no como cesión de know-how.
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