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A pharmaceutical company inquired whether it could apply the incentive under Article 23 of the Corporate Income Tax Act for licensing know-how following a partial demerger. The Directorate General for Taxes (DGT) ruled that the transfer of information regarding industrial and commercial expertise constitutes know-how and qualifies for the reduction, and that the entity resulting from the demerger subrogates into this right.
Cuestión planteada 1. Si el incentivo previsto en el artículo 23 de la LIS resulta de aplicación a las rentas procedentes del contrato de licencia descrito.
La cesión de derechos sobre informaciones relativas a experiencias industriales, comerciales o científicas (know-how) permite integrar en la base imponible solo el 40% de las rentas, siempre que se cumplan los requisitos del artículo 23 de la LIS. En procesos de escisión, la entidad adquirente se subroga en los derechos de la transmitente, pudiendo aplicar la reducción sobre los intangibles creados por esta, independientemente de si el contrato se firma antes o después de la operación.
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