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A company enquired whether income derived from the transfer of its know-how (technical, industrial, and commercial knowledge) could benefit from the reduction in taxable base provided for in Article 23 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this type of asset is not included in the list of intangibles eligible for such a reduction.
Cuestión planteada Si a las rentas obtenidas por la cesión a terceros del Know-How regulado mediante el contrato señalado, les sería de aplicación la reducción prevista en el artículo 23 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La reducción del artículo 23 de la LIS solo se aplica a la cesión de activos intangibles específicos, como patentes, modelos de utilidad, dibujos y modelos protegidos, o software avanzado registrado. El know-how, consistente en conocimientos técnicos, industriales y comerciales, no forma parte de los activos enumerados en dicho precepto. Por tanto, la cesión de know-how no puede acogerse al incentivo fiscal mencionado.
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