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


  • Brands
  • 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