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Tax Incentive: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 11 rulings · 2014–2022

Current position

The reduction for the transfer of intangible assets under Article 23 of the LIS (Corporate Income Tax Law) is limited to specific assets such as patents, utility models, protected designs and models, or registered advanced software. Know-how is not considered an eligible asset for this incentive. Likewise, for the amortization incentive under Article 103.1 of the LIS, the items must be new and must not have been previously exploited by third parties.

The DGT's position has shifted from focusing on the temporal application of the regulations following Law 14/2013 to rigorously delimiting the scope of the incentive. It has been clarified that the benefit is not applicable to know-how, and the novelty requirements for asset amortization have been tightened.

Turning points

  1. V2944-14

    Establishes that each transfer is an independent act of will, separating transfers made prior to Law 14/2013 from those made after.

  2. V0837-22

    Expressly excludes know-how from the incentive under Article 23 of the LIS as it is not listed as a specific asset.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

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