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V1232-14 7 May 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · cesión de intangibles

Previous wording of Article 23 TRLIS applies to intangible asset transfers agreed in a prior framework agreement

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.

The question raised

1. How does the fortieth transitional provision of the TRLIS apply to transfers being carried out under the framework agreement after the entry into force of the new wording of Article 23 TRLIS? For which transfers will the rule in its original wording be applicable, and for which transfers will the new wording apply?

The DGT's ruling

The transfers of intangible assets carried out by virtue of a framework agreement entered into prior to September 29, 2013, are governed by the wording of Article 23 of the TRLIS as provided by Law 16/2007. This is because the transfer must be understood as having been carried out at the time of the signing of the framework agreement, where such transfers are agreed upon. Therefore, the new documentation obligations and the new tax consolidation regulations do not apply to these specific transactions.

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