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A company has enquired whether it can apply the tax reduction on income from intangible assets (Art. 23 TRLIS) to patents contributed by an individual shareholder. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the individual cannot benefit from said reduction and no subrogation occurs in this instance.
Cuestión planteada Si la entidad consultante tendría derecho a aplicar el incentivo fiscal previsto en el artículo 23 del TRLIS respecto de las rentas derivadas de la cesión o transmisión de las patentes aportadas por el socio persona física.
La entidad adquirente se subroga en los derechos de la transmitente respecto a los bienes transmitidos, pudiendo aplicar la reducción de intangibles si la transmitente era la creadora y cumplía los requisitos. Sin embargo, si la transmitente es una persona física, esta no puede aplicar la reducción del artículo 23 del TRLIS. Por tanto, la sociedad adquirente no puede aplicar el incentivo fiscal sobre activos creados por un socio persona física al no existir subrogación de un derecho que la persona física no posee.
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