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The taxpayer inquired whether the reduction for the transfer of know-how carried out in 2017 could be applied to the 2018 and 2019 tax years via the twentieth transitional provision. The DGT ruled that, following the amendment of the law, such income can no longer benefit from the reduction in tax periods commencing on or after 1 January 2018.
Cuestión planteada Asumiendo que la consultante podría aplicar el incentivo previsto en el artículo 23 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS), por la cesión efectuada en 2017, si podría interpretarse que la disposición transitoria vigésima de la LIS permite a la consultante aplicar el referido incentivo para los ejercicios 2018 y 2019, en relación con la cesión del know-how realizada en los mismos.
Las rentas derivadas de la cesión de derechos sobre informaciones relativas a experiencias industriales, comerciales o científicas (know-how) no pueden beneficiarse de la reducción del artículo 23 de la LIS en los periodos impositivos que se inicien a partir de 1 de enero de 2018. Por tanto, no es aplicable la reducción en ejercicios de 2018 y 2019 aunque la cesión se haya efectuado en 2017.
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