Patent Box

The Patent Box is an incentive that allows for reduced taxation of up to 60% of the income derived from the assignment or transfer of the right to use certain intangible assets.

Incentive patent box

ADVANTAGES OF THE ASSIGNMENT OF INTANGIBLES

  • Any type of company can apply the incentive.
  • It is compatible with other aids and with the tax deductions for R&D.
  • It is applicable in companies of the same group.
  • The incentive can be used regardless of the date of creation of the intangible asset.
  • It is independent of the tax base of the company.
  • It can be applied with negative tax bases.

  • ADMITTED ASSETS

    • Patents and utility models
    • Supplementary protection certificates for medicines and plant protection products
    • Designs
    • Advanced registered software

  • REQUIREMENTS

    • The entity transferring the assets must have participated in their creation
    • The entity acquiring the right of use must apply it in the course of an economic activity
    • A contract of assignment must exist and the accounting records must be available

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SUPPORT IN THE PATENT BOX SERVICE

Our service is based on the analysis of the assets generated and their nature, the valuation of the different expense items incurred for their development, the determination of the income from the transfer in each year and the quantification of the potential tax savings that could result.

According to our satisfaction survey, 95% of our clients highlight our level of understanding of their needs as a company.

We are present throughout the process of implementing the patent box incentive, collaborating with entities specialized in transfer pricing, assignment agreements and intellectual protection mechanisms or registration of results, providing support in

Description of the scientific-technical process of creating the asset Detailed analysis of expenses in the process of creating the asset Determination of the reduction coefficient for applying the incentive Description of the impact of the transfer of the asset Compliance with regulatory requirements Analysis of assets to be transferred Collaboration with external agents

THE ROLE OF EACH ONE

ASSIGNOR
  • It is the holder of the asset
  • No need to activate development expenses for accounting purposes
  • It has income from the transfer of the use of the asset
ASSIGNEE
  • Acquires the right to use the asset generated by the transferor
  • You must apply it in the development of your economic activity
  • Can not reside in tax havens or countries with no taxes (except EU)