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A scientific research company has enquired whether payments for the licensing of a molecule (upfront, consolidation, and milestones) qualify for the intangible assets reduction. The DGT has ruled that patents are included in this reduction, provided all legal requirements are met.
Cuestión planteada 1. Si resulta de aplicación la reducción establecida en el artículo 23 de la LIS para la cesión de intangibles a la cesión de la molécula realizada por A en relación a los tres tipos de pagos recibidos o a recibir (up front payment, pago de consolidación y pagos adicionales por hitos).
La cesión del derecho de uso de moléculas sujetas a patente da derecho a la reducción del artículo 23 de la LIS. La renta sujeta a reducción es la diferencia positiva entre los ingresos del ejercicio por la cesión y los gastos directamente relacionados con el activo y las amortizaciones del artículo 12.2 LIS. Los ingresos se computarán según el registro contable y el principio de devengo.
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