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A consultancy firm inquired whether income from products based on secret processes could qualify for the reduction under Article 23 of the Corporate Income Tax Act. The Directorate General of Taxes (DGT) ruled that it cannot, as their contracts constitute a provision of services rather than the licensing of know-how.
Cuestión planteada Si la entidad consultante puede aplicar la reducción prevista en el artículo 23 del TRLIS y de la LIS a las rentas procedentes de los productos descritos.
La reducción del artículo 23 de la LIS solo se aplica a la cesión o transmisión de activos intangibles específicos, como patentes o informaciones sobre experiencias industriales, comerciales o científicas. En el caso de servicios de consultoría, el objeto contractual es la prestación de servicios y no la cesión de conocimientos prácticos (know-how). Por tanto, las rentas derivadas de servicios de consultoría no pueden acogerse a dicha reducción.
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