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The taxpayer asks whether a 40% reduction can be applied to income from know-how transfers between companies within their group. The DGT rules that the incentive is applicable if the requirements of Article 23 of the Corporate Income Tax Act are met, but its effect occurs when the transaction is carried out with third parties and the results are incorporated into the group.
Cuestión planteada Si podría aplicar lo previsto en el artículo 23 de la LIS sobre las rentas generadas en las operaciones de cesión de uso y explotación del know-how en favor de las sociedades dependientes para la explotación de las tiendas.
La cesión de informaciones relativas a experiencias industriales, comerciales o científicas (know-how) se subsume en el artículo 23 de la LIS. En regímenes de consolidación fiscal, la reducción se aplicará en el periodo en que los ingresos se entiendan realizados frente a terceros, tras la incorporación de los resultados eliminados. No procede la reducción si el know-how ha sido generado por las propias entidades que lo reciben y luego lo devuelven mediante la cesión.
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