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A company inquired whether the transfer of know-how related to software could benefit from a reduction in the Corporate Tax taxable base. The DGT ruled that, as the know-how is an ancillary and inseparable element of the software, and since software is expressly excluded from the incentive, the reduction does not apply.
Cuestión planteada Si el know-how transmitido le podría ser de aplicación la reducción prevista en el artículo 23 de la LIS.
La reducción del artículo 23 de la LIS no es aplicable cuando la transmisión del know-how constituye un elemento puramente accesorio e inseparable del elemento principal. En este caso, el software al que está unido intrínsecamente está expresamente excluido de la aplicación de dicho incentivo fiscal. Por tanto, la cesión de este elemento accesorio debe subsumirse en el elemento principal excluido.
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