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A footwear company has requested clarification on whether the sale of its designs and the assignment of its trademarks can benefit from the reduction provided under Article 23 of the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) ruled that industrial designs may be included if they meet the legal definition, but trademarks are excluded.
Cuestión planteada Si resulta de aplicación la reducción prevista en el artículo 23 de la LIS a las rentas procedentes de la venta de los diseños descrita.
La reducción del artículo 23 de la LIS se aplica únicamente a la cesión o transmisión de los activos intangibles enumerados en su apartado 1. Los diseños industriales materializados en dibujos, modelos o planos califican como activos incluidos en dicho precepto. Sin embargo, las rentas procedentes de la cesión de marcas registradas no dan derecho a esta reducción.
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