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A pharmaceutical company queried whether the reduction under Article 23 of the Corporate Tax Act applies to income from the licensing of patents, know-how, co-marketing contracts, and the sale of industrial property. The Directorate General for Taxes (DGT) ruled that while the reduction applies to patents and know-how, it excludes trademarks and distribution rights.
Cuestión planteada Si podría aplicar lo previsto en el artículo 23 del TRLIS en relación con la remuneración que obtenga la consultante por los siguientes conceptos:
La reducción del 40% en la base imponible es aplicable a las rentas por cesión de patentes y de informaciones relativas a experiencias industriales, comerciales o científicas (know-how), siempre que se cumplan los requisitos del artículo 23.1 de la LIS. No se puede aplicar la reducción a las rentas por el uso de marcas ni a los pagos por derechos de distribución y venta. En la transmisión de propiedad industrial, solo las rentas por patentes, know-how y otros intangibles incluidos en el artículo 23.1 de la LIS se benefician de la reducción.
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