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A company inquired whether income derived from the licensing of its know-how (productivity tools and procedures) could benefit from a reduction in the Corporate Tax taxable base. The Directorate General of Taxes (DGT) ruled that the transfer of information relating to industrial experience, such as know-how, falls within the scope of the regulation.
Cuestión planteada 1. Si la consultante puede aplicar la reducción prevista en el artículo 23 de la LIS a la parte de las rentas obtenidas por la cesión del know-how.
La cesión de derechos sobre informaciones relativas a experiencias industriales, comerciales o científicas (know-how) queda subsumida en el artículo 23.1 de la LIS. Por tanto, los ingresos derivados de la cesión de su uso pueden acogerse a la reducción prevista, siempre que se cumplan los requisitos legales establecidos en el apartado 2 de dicho artículo.
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