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A pharmaceutical industry association queried whether income from licensing biosimilar medicines could benefit from the intangible asset reduction. The Directorate General for Taxes (DGT) ruled that this is not possible, as these assets are classified as formulas or information regarding scientific experience.
Cuestión planteada Si es aplicable la reducción contenida en el artículo 23 de la LIS a las rentas derivadas de la cesión del derecho de uso o explotación de medicamentos biosimilares.
La reducción del artículo 23 de la LIS solo se aplica a los activos intangibles enumerados específicamente en su apartado 1. El know-how, que incluye fórmulas o derechos sobre informaciones relativas a experiencias científicas, queda excluido de este beneficio. Por tanto, la cesión de medicamentos biosimilares que se encuadre como fórmulas o procedimientos secretos no puede acogerse al incentivo.
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