The Patent Box is an incentive that allows for a reduction of up to 60% in the taxation associated with income generated by the assignment and transfer of intangible assets.
For the application of this incentive, regulated by Article 23 of Law 27/2014 on Corporate Income Tax, we offer our clients multidisciplinary teams with expertise in the identification and documentation of intangible assets, transfer prices, assignment contracts and corporate restructuring.
The owner of the asset
Has income from the repurchase or transfer of the asset
Has an accounting record of expenses and income associated with the asset.
Acquires the right to use the asset
Applies it in the development of an economic activity
Does not reside in countries with zero taxation or tax havens (except EU).
Pays royalties for the use of assets
Patents deriving from R+D+I activities
Utility models deriving from R&D&I activities
Complementary protection certificates for medicines and phytosanitary products derived from R&D&I activities.
Legally protected designs deriving from R+D+I activities
Registered advanced software deriving from R&D activities
NOT ADMITTED ASSETS
Literary, artistic or scientific works, including cinematographic films
Personal rights subject to assignment, such as image rights,
Software (if not considered advanced software)
Industrial, commercial or scientific equipment
Secret plans, formulas or procedures
Rights to information relating to industrial, commercial or scientific experience
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