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A fruit and vegetable company has enquired whether it can apply the reduction under Article 23 of the TRLIS to income derived from the licensing of new fruit and berry varieties. The DGT has ruled that this is possible provided such varieties are classified as patents and all legal requirements are met.
Cuestión planteada 1. Si la consultante podría aplicar sobre los ingresos derivados de la licencia o cesión de explotación de las variedades, tanto de las frutas de hueso como de los berries, la reducción prevista en el artículo 23 del TRLIS.
La reducción del artículo 23 del TRLIS es aplicable si las variedades vegetales se consideran patentes, aunque no estén inscritas en un registro público. Para ello, la entidad debe haber creado el activo asumiendo sus riesgos y beneficios. Los gastos de investigación y desarrollo incurridos computan como coste del activo para el límite de la reducción, incluso si no se han activado en el balance. En el caso de contratos previos a la Ley 14/2013, se aplica la redacción anterior de la norma.
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