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A language teaching company sought clarification on whether its management model and teaching method constituted know-how. The DGT has ruled that, as the method is disclosed through the teaching process itself, it fails to meet the requirement of being non-disclosed information necessary for this concept.
Cuestión planteada 1º) Si el conjunto de informaciones empresariales que conforman el método de enseñanza de la entidad consultante y su modelo de gestión administrativa y comercial del negocio tienen la consideración de know-how.
El know-how requiere la comunicación de conocimientos y experiencias específicos no revelados al público. En este caso, al tratarse de un método de enseñanza que se transmite mediante la propia actividad, el contenido queda revelado al público. Por tanto, no se puede calificar como know-how y queda excluido de la reducción del artículo 23 de la LIS.
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