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A company inquired whether income derived from the transfer of its know-how through franchise agreements could benefit from the reduction in the Corporate Tax taxable base. The DGT ruled that this is possible provided that the consideration for the transfer is distinguished from accessory services and all other legal requirements are met.
Cuestión planteada Si procede la aplicación de la reducción prevista en el artículo 23 de la LIS a la parte de las rentas obtenidas por la cesión del know-how.
La cesión del derecho de uso de know-how puede acogerse a la reducción del artículo 23 de la LIS si la contraprestación correspondiente se identifica específicamente en el contrato de franquicia, diferenciándola de los servicios de asistencia, asesoramiento o marketing. Asimismo, es necesario que la entidad no esté sometida a una obligación de resultado respecto de los franquiciados y que se cumplan los demás requisitos del precepto, como que las contraprestaciones correspondan al valor de mercado.
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