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A company sought clarification on which regulations apply to the transfer of intangible assets carried out under a framework agreement signed before Law 14/2013. The DGT ruled that, as the transfers were agreed upon in the framework agreement, the previous wording of Article 23 of the TRLIS applies.
Cuestión planteada 1. ¿Cómo se aplica la disposición transitoria cuadragésima del TRLIS a las cesiones que se están efectuando bajo el acuerdo marco con posterioridad a la entrada en vigor de la nueva redacción del artículo 23 TRLIS? ¿Sobre qué cesiones resultará aplicable la norma en su redacción original, y sobre qué cesiones se aplicará la nueva redacción?
Las cesiones de activos intangibles realizadas en virtud de un contrato marco suscrito con anterioridad al 29 de septiembre de 2013 se rigen por la redacción del artículo 23 del TRLIS dada por la Ley 16/2007. Esto se debe a que la cesión debe entenderse realizada en el momento de la suscripción del contrato marco, donde se acuerdan dichas cesiones. Por tanto, no se aplican las nuevas obligaciones de documentación ni la nueva regulación de consolidación fiscal para estas operaciones específicas.
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