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V3036-14 5 November 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · cesión de intangibles

Transfers of intangibles under a framework agreement prior to Law 14/2013 are governed by previous regulations

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.

The question raised

1. How does the fortieth transitional provision of the TRLIS apply to transfers being carried out under the framework agreement after the entry into force of the new wording of Article 23 TRLIS? To which transfers will the rule in its original wording be applicable, and to which transfers will the new wording apply?

The DGT's ruling

The transfers of intangible assets carried out under a framework agreement signed before September 29, 2013, are governed by the wording of Article 23 of the TRLIS as provided by Law 16/2007. This is applicable provided that the materialization of each transfer does not involve a new contract. Therefore, the documentation obligation provided for in the new wording is not required for these operations, although they must comply with tax consolidation rules if operating within a group.

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