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The taxpayer asks whether the tax reduction under Article 23 of the Corporate Income Tax Act for the transfer of know-how is applicable if the contract includes an exclusivity clause. The Directorate General for Taxes (DGT) rules that an exclusivity clause does not prevent the use of this incentive, provided that all legal requirements are met.
Cuestión planteada Si podría aplicar lo previsto en el artículo 23 de la LIS sobre las rentas generadas en las operaciones de cesión de uso y explotación del know-how en favor de las sociedades dependientes para la explotación de las tiendas, a pesar de la cláusula de exclusividad incluida en el contrato de cesión.
La cesión de informaciones relativas a experiencias industriales, comerciales o científicas (know-how) se subsume en el artículo 23 de la LIS. La existencia de una cláusula de exclusividad en el contrato de cesión no impide la aplicación de dicha reducción. En operaciones entre entidades de un mismo grupo de consolidación fiscal, la reducción se aplicará cuando se produzca la incorporación de la eliminación de la operación interna, es decir, cuando se realice frente a terceros. No se podrá aplicar la reducción si el know-how ha sido generado por las propias entidades cesionarias y luego se centraliza para revertir en ellas.
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