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The taxpayer queried which wording of Article 23 of the TRLIS applies to the transfer of intangibles carried out under a framework agreement signed before Law 14/2013 entered into force. The DGT ruled that the original wording of the regulation applies, as the transfer must be understood as having taken place at the time the framework agreement was signed.
Cuestión planteada 1. ¿Cómo se aplica la disposición transitoria cuadragésima del TRLIS a las cesiones que se están efectuando bajo el acuerdo marco con posterioridad a la entrada en vigor de la nueva redacción del artículo 23 TRLIS? ¿Sobre qué cesiones resultará aplicable la norma en su redacción original, y sobre qué cesiones se aplicará la nueva redacción?
Las cesiones de activos intangibles efectuadas bajo un contrato marco suscrito antes del 29 de septiembre de 2013 se rigen por la redacción del artículo 23 del TRLIS dada por la Ley 16/2007. Esto es aplicable siempre que la materialización de cada cesión no conlleve un nuevo contrato. Por tanto, no se exige la obligación de documentación prevista en la nueva redacción para estas operaciones, aunque deben cumplir con las normas de consolidación fiscal si operan en grupo.
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