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V2944-14 3 November 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · cesión de derechos de uso

Transfers of intangibles after 29 September 2013 governed by new wording of Article 23 TRLIS

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.

The question raised

Whether the assignments of the right of use and exploitation of designs carried out from September 29, 2013, must be governed by Article 23 of the TRLIS in its original wording provided by the eighth additional provision, section 1.Eight, of Law 16/2007, of July 4, or rather in its wording provided by Article 26.Two of Law 14/2013, of September 27, on support for entrepreneurs.

The DGT's ruling

Even if a prior framework agreement exists, each assignment of intangible assets constitutes an independent act of will. Therefore, assignments made prior to the entry into force of Law 14/2013 are governed by the original wording of Article 23 of the TRLIS. Assignments carried out after September 29, 2013, shall be subject to the new wording of said article.

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