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A company sought clarification on whether the old or new wording of Article 23 of the TRLIS applied to design transfers made under a framework agreement. The DGT ruled that the applicable regulations are determined by the date of each individual transfer.
Cuestión planteada Si las cesiones del derecho de uso y de explotación de diseños que se realicen a partir del 29 de septiembre de 2013 deben regirse por el artículo 23 del TRLIS en su redacción original dada por la disposición adicional octava, en su apartado 1.Ocho, de la Ley 16/2007, de 4 julio, o bien en su redacción dad por el artículo 26.Dos de la Ley 14/2013, de 27 de septiembre, de apoyo a los emprendores.
Aunque exista un contrato marco previo, cada cesión de activos intangibles constituye un acto de voluntad independiente. Por tanto, las cesiones realizadas antes de la entrada en vigor de la Ley 14/2013 se rigen por la redacción original del artículo 23 del TRLIS. Las cesiones efectuadas con posterioridad al 29 de septiembre de 2013 se acogerán a la nueva redacción de dicho artículo.
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