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A company queried whether income from the perpetual licensing of AI software for biomedical research could qualify for the intangible asset transfer reduction. The DGT ruled that this is not possible because the transfer does not involve the underlying program information, but rather an element with inseparable ancillary services.
Cuestión planteada 1. Si los ingresos derivados de la cesión perpetua del intangible pueden acogerse a la reducción prevista en el artículo 23 de la LIS.
La reducción del artículo 23 de la LIS no se aplica si las rentas no proceden de la cesión autónoma de las ideas y principios base del software (lógica, algoritmos o técnicas). En este caso, al tratarse de un software que guía al usuario mediante procedimientos científicos, la cesión conlleva prestaciones accesorias e inseparables del elemento principal. Por tanto, no se considera una cesión de know-how que cumpla los requisitos para el incentivo fiscal.
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